LIGHT SOURCE FOUNDATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2024

Legal Domicile

Principal Officer

DAVID KAY

Phone

8188569535

Tax Period

2025-01-01 to 2025-12-31

LIGHT SOURCE FOUNDATION, founded in 2024, is a micro nonprofit in the Religion sector that reported $523 in total revenue in fiscal year 2025. Revenue fell 99% from the prior year — a significant decline worth monitoring. Expenses of $16K exceeded revenue, resulting in a 3001% operating deficit.

Mission

LIGHT SOURCE FOUNDATION WAS FOUNDED IN ORDER TO PROMOTE AN INCLUSIVE COMMUNITY THAT REFLECTS THE BEST OF AMERICAN AND JEWISH VALUES. THE PURSUIT OF A JUST SOCIETY, ENSURING A STRONG JEWISH FUTURE AND PROMOTING A SAFE AND VIBRANT ISRAEL ARE THE ENDURING CORNERSTONES OF OUR WORK WHICH IS DONE THROUGH EDUCATION AND LEARNING. BY PROVIDING EDUCATIONAL EVENTS TO PROMOTE A CULTURE OF CONTINUOUS LEARNING AND UNDERSTANDING WE FEEL WE CAN MAKE A BETTER FUTURE FOR ALL.

Program Service Accomplishments

Program 1

Expenses: $6,000

SINGLE JEWISH NIGHT. AN EVENT TO PROVIDE A SAFE ENVIRONMENT FOR THOSE PEOPLE OF THE JEWISH FAITH TO SOCIALIZE AND FURTHER THEIR EDUCATIONAL GOALS VIA SEMINARS AND OTHER EDUCATIONAL BASED EVENTS FOR BOTH CHILDREN UNDER 18 YEARS OF AGE AND SEPARATELY FOR ADULTS WHO WANT TO CONTINUE TO LEARN ABOUT THE JEWISH FAITH.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $523

Other Revenue $0

TOTAL REVENUE $523

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $6,000

Other Expenses $16,217

TOTAL EXPENSES $16,217

Year-over-Year Comparison

	2025	2024	Change
Revenue	$523	$45,403	-1.0%
Expenses	$16,217	$30,206	-0.5%
Net Income	$-15,694	$15,197	-2.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID KAY	DIRECTOR/PRESIDENT	10.00	Officer Director	$0	$0	$0
DORSA KAY	DIRECTOR	5.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$523	$16,217	$9,720	$-15,694
2024	$45,403	$30,206	$15,197	$15,197