WEST VALLEY LIGHT OPERA ASSOCIATION

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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

1964

Legal Domicile

Phone

4082683777

Tax Period

2024-06-01 to 2025-05-31

WEST VALLEY LIGHT OPERA ASSOCIATION, founded in 1964, is a small nonprofit in the Arts, Culture & Humanities sector that reported $249K in total revenue in fiscal year 2024. Expenses of $315K exceeded revenue, resulting in a 26% operating deficit.

Mission

TO PROVIDE THE LOCAL COMMUNITY WITH THREE ANNUAL BROADWAY MUSICAL TYPE PRODUCTIONS CENTERED ON THE PERFORMING ARTS.

Program Service Accomplishments

Program 1

Expenses: $312,182 Revenue: $239,277

THE FISCAL YEAR 2204 PERFORMANCE SEASON WAS THE SECOND FULL YEAR OF PRODUCTIONS SINCE COVID-19 LOCKDOWNS WERE LIFTED. THIS SEASON WAS ABLE TO PRODUCE THREE PRODUCTIONS AND TICKET SALES WERE IMPROVED AS THE GENERAL PUBLIC WAS MORE AWARE THAT WE WERE BACK PERFORMING. FUTURE SHOWS LOOK TO HAVE AN INCREASE IN ATTENDANCE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $5,064

Program Service Revenue $239,174

Investment Income $0

Other Revenue $5,009

TOTAL REVENUE $249,247

Expense Breakdown

Grants Paid $0

Salaries & Benefits $110,810

Fundraising Expenses $0

Program Expenses $312,182

Other Expenses $203,789

TOTAL EXPENSES $314,599

Year-over-Year Comparison

	2024	2023	Change
Revenue	$249,247	$235,320	+0.1%
Expenses	$314,599	$315,627	0.0%
Net Income	$-65,352	$-80,307	-0.2%

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

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
ED HAND	CEO	14.00	Director	$0	$0	$0
JUDITH PINCUS	Secretary	15.00	Director	$0	$0	$0
ROBIN REYNOLDS	CFO	10.00	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	$249,247	$314,599	$141,224	$-65,352
2024	$235,320	$315,627	$206,576	$-80,307
2019	$228,316	$232,284	$425,109	$-3,968