LOS ANGELES COMMUNITY GARDEN COUNC… - Form 990 Financial Data

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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

1998

Legal Domicile

Principal Officer

DIANA CAMPOS-JIMENEZ

Phone

3239027167

Tax Period

2023-01-01 to 2023-12-31

LOS ANGELES COMMUNITY GARDEN COUNCIL, founded in 1998, is a community nonprofit in the Human Services sector that reported $1.0M in total revenue in fiscal year 2023. Revenue surged 132% from the prior year, signaling strong growth momentum. The organization ran a surplus of $329K, a strong 33% operating margin.

Mission

TO STRENGTHEN COMMUNITIES BY BUILDING AND SUPPORTING COMMUNITY GARDENS WHERE PEOPLE CAN GROW HEALTHY FOOD IN THEIR NEIGHBORHOOD.

Program Service Accomplishments

Program 1

Expenses: $621,038 Revenue: $1,009,457

WE MANAGED 44 COMMUNITY GARDENS IN LOS ANGELES COUNTY WITH THE ASSISTANCE OF VOLUNTEER GARDEN LEADERSHIP TEAMS AT EACH SITE. WE PROVIDED GARDEN MATERIALS AND SUPPLIES FOR EACH COMMUNITY GARDEN. THE...

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,009,457

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,009,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,351

Fundraising Expenses $16,913

Program Expenses $621,038

Other Expenses $637,834

TOTAL EXPENSES $680,185

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,009,457	$435,664	+1.3%
Expenses	$680,185	$416,775	+0.6%
Net Income	$329,272	$18,889	+16.4%

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

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

$33,708

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DIANA CAMPOS JIMENEZ	INTERIM EXECUTIVE DIRECTOR	40	Officer	$33,708	$0	$33,708
ERIKA CRENSHAW	BOARD MEMBER	2	Director	$0	$0	$0
KEVIN RIDLEY	BOARD VICE CHAIR	2	Director	$0	$0	$0
JUAN DIAZ-CARRERAS	BOARD TREASURER	2	Director	$0	$0	$0
NISHA PAREKH	BOARD CHAIR	2	Director	$0	$0	$0
CLARE FOX	BOARD MEMBER	2	Director	$0	$0	$0
AJ HALL	BOARD SECRETARY	2	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
2024	No data	No data	No data	No data
2023	$1,009,457	$680,185	$1,749,411	$329,272
2022	$435,664	$416,775	$1,424,918	$18,889
2021	$374,809	$384,389	$1,434,139	$-9,580
2020	$317,418	$362,296	$1,446,659	$-44,878

LOS ANGELES COMMUNITY GARDEN COUNCIL