LOS PENASQUITOS LAGOON FOUNDATION

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1984

Legal Domicile

Principal Officer

Shelly Anghera

Phone

7607524001

Tax Period

2025-01-01 to 2025-12-31

LOS PENASQUITOS LAGOON FOUNDATION, founded in 1984, is a community nonprofit in the Environment sector that reported $1.6M in total revenue in fiscal year 2025. Revenue surged 279% from the prior year, signaling strong growth momentum. The organization ran a surplus of $246K, a strong 16% operating margin.

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.

Program Service Accomplishments

Program 1

Expenses: $1,315,527 Revenue: $1,273,246

Studies and management of Los Penasquitos Lagoon

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,273,246

Program Service Revenue $291,845

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,565,091

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,315,527

Other Expenses $1,319,056

TOTAL EXPENSES $1,319,056

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,565,091	$413,423	+2.8%
Expenses	$1,319,056	$464,206	+1.8%
Net Income	$246,035	$-50,783	-5.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
Frank Belock	Director	001.00	Director	$0	$0	$0
Sumer Hasedin PE	Director	001.00	Director	$0	$0	$0
Mike Halpern	Director	001.00	Director	$0	$0	$0
Ron Flick	Director	001.00	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	$1,565,091	$1,319,056	$358,410	$246,035
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