Friends of China Camp Inc

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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

2014

Legal Domicile

Principal Officer

Jason Lau

Phone

4153281314

Tax Period

2025-01-01 to 2025-12-31

Friends of China Camp Inc, founded in 2014, is a community nonprofit in the Public & Societal Benefit sector that reported $2.0M in total revenue in fiscal year 2025. Revenue surged 144% from the prior year, signaling strong growth momentum. The organization ran a surplus of $984K, a strong 49% operating margin.

Mission

To provide interpretive & educational services as part of the California State Parks system. Friends of China Camp, Inc. (FOCC) is the Operator of China Camp State Park. Operation of the park is per a month-to-month agreement with the CA DPR.

Program Service Accomplishments

Program 1

Expenses: $573,829 Revenue: $138,520

INTERPRETIVE AND EDUCATIONAL PROGRAMS FOCC offers interpretive and educational programs, special events, tours and nature walks, informative signage, operation of a museum, restoration of an historic fishing boat, natural history programs, programs related to coastal ecosystems and provides informational services to visitors. Intrepretive and educational programs are provided at no cost to visitors. We estimate that 4,533 park/trail use and 15,576 other park services were provided to visitors in 2025. Camping revenue is reported separately. Interpretive and Educational expenses are included in the Program Services Expenses reported.

Program 2

Revenue: $176,169

CAMPING PROGRAMS Camping programs are offered by volunteer camp hosts who provide education and interpretive information to campers. Firewood sold to campers is recycled from dead and downed trees in the park. Park volunteers split and cut the wood. Supplemental wood purchases of $1,478 were made in 2025. We estimate that 4,116 camp reservations were made and that 833 other camping related transactions occurred in 2025. Camp expenses are included in the Program Services Expenses reported.

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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 $503,965

Program Service Revenue $314,689

Investment Income $42,168

Other Revenue $1,137,235

TOTAL REVENUE $1,998,057

Expense Breakdown

Grants Paid $0

Salaries & Benefits $473,032

Fundraising Expenses $158,987

Program Expenses $573,829

Other Expenses $541,076

TOTAL EXPENSES $1,014,108

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,998,057	$818,448	+1.4%
Expenses	$1,014,108	$769,849	+0.3%
Net Income	$983,949	$48,599	+19.2%

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

100

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

$119,734

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Martin Lowenstein	Executive Dir.	40.00	Officer	$119,734	$0	$119,734
Joyce Abrams	Director	20.00	Director	$0	$0	$0
Edward Lai	Director	1.00	Director	$0	$0	$0
Edward Westbrook	Director	2.00	Director	$0	$0	$0
Alice Hill	Director	1.00	Director	$0	$0	$0
Greg Norby	Director	1.00	Director	$0	$0	$0
Lee Kirkpatrick	Treasurer	1.00	Officer	$0	$0	$0
Arlin Weinberger	Secretary	2.00	Officer	$0	$0	$0
Jason Lau	President	2.00	Officer	$0	$0	$0
Jon Harding	Vice President	1.00	Officer	$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	$1,998,057	$1,014,108	$2,746,572	$983,949
2024	$818,448	$769,849	$1,645,463	$48,599
2023	$814,772	$789,287	$1,508,189	$25,485
2023	$814,772	$789,287	$1,508,189	$25,485
2022	$794,972	$892,665	$1,386,210	$-97,693
2021	$1,144,355	$754,950	$1,699,994	$389,405
2020	$739,218	$601,739	$1,332,209	$137,479