LOS PENASQUITOS LAGOON FOUNDATION (EIN 330023709) - 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

1984

Legal Domicile

Principal Officer

Shelley Anghera

Phone

7607524001

Tax Period

2024-01-01 to 2024-12-31

LOS PENASQUITOS LAGOON FOUNDATION, founded in 1984, is a small nonprofit in the Environment sector that reported $413K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $464K exceeded revenue, resulting in a 12% operating deficit.

Mission

Mission is to benefit the Los Penasquitos Lagoon in San Diego CA. Current major project is revision to the Los Penasquitos Lagoon management plan. Another project is opening the mouth of the lagoon to the sea.

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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 $391,478

Program Service Revenue $21,945

Investment Income $0

Other Revenue $0

TOTAL REVENUE $413,423

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $445,747

Other Expenses $464,206

TOTAL EXPENSES $464,206

Year-over-Year Comparison

	2024	2023	Change
Revenue	$413,423	$361,122	+0.1%
Expenses	$464,206	$424,300	+0.1%
Net Income	$-50,783	$-63,178	-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

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
Joan Jackson	Chairperson	001.00	Officer Director	$0	$0	$0
Darren Smith	Secretary	002.00	Officer Director	$0	$0	$0
Shelly Anghera	Treasurer	003.00	Officer 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	$413,423	$464,206	$112,376	$-50,783
2023	$361,122	$424,300	$163,157	$-63,178
2022	$571,403	$540,688	$226,335	$30,715
2021	$475,133	$527,468	$195,620	$-52,335
2020	$486,606	$585,501	$247,955	$-98,895
2019	$657,449	$312,198	$346,850	$345,251

LOS PENASQUITOS LAGOON FOUNDATION