Heather Farm Garden Center Assoc Inc (EIN 237072009) - Form 990 Financial Analysis & Trantor Score

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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

1971

Legal Domicile

Principal Officer

Jeremy Peck

Phone

9259471678

Tax Period

2025-01-01 to 2025-12-31

Heather Farm Garden Center Assoc Inc, founded in 1971, is a small nonprofit in the Environment sector that reported $929K in total revenue in fiscal year 2025. Revenue decreased 20% compared to the prior year. Expenses of $1.2M exceeded revenue, resulting in a 33% operating deficit.

Mission

The Gardens at Heather Farm enriches the community through the beauty and environmental stewardship of our gardens, provides educational programs for adults and children, and offer venues for social and cultural events.

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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 $142,958

Program Service Revenue $744,903

Investment Income $17,980

Other Revenue $22,842

TOTAL REVENUE $928,683

Expense Breakdown

Grants Paid $0

Salaries & Benefits $572,947

Fundraising Expenses $94,820

Program Expenses $922,411

Other Expenses $659,235

TOTAL EXPENSES $1,232,182

Year-over-Year Comparison

	2025	2024	Change
Revenue	$928,683	$1,157,291	-0.2%
Expenses	$1,232,182	$902,486	+0.4%
Net Income	$-303,499	$254,805	-2.2%

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

Employees

Volunteers

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

$97,845

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joan Lucchese	Exec Director	40.00	Officer	$97,845	$0	$97,845
Lisa Arellanes	President	1.00	Officer Director	$0	$0	$0
Patricia Niven	Vice President	1.00	Officer Director	$0	$0	$0
Carla Carrillo Otterson	Treasurer	1.00	Officer Director	$0	$0	$0
Joanne Howard	Secretary	1.00	Officer Director	$0	$0	$0
Lori Legler	Co-Vice Pres	1.00	Officer Director	$0	$0	$0
Carol Wynstra	Past President	1.00	Director	$0	$0	$0
Cynthia Graves	Director	1.00	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	$928,683	$1,232,182	$1,673,168	$-303,499
2024	$1,157,291	$902,486	$1,616,962	$254,805
2023	$708,237	$841,196	$1,433,570	$-132,959
2022	$1,050,020	$885,780	$1,543,926	$164,240
2021	$832,334	$701,295	$1,463,624	$131,039
2020	$316,996	$499,467	$1,321,981	$-182,471
2019	$780,073	$727,013	$1,420,645	$53,060
2018	$713,343	$633,037	$1,289,928	$80,306

Heather Farm Garden Center Assoc Inc