SAN MARCOS COMMUNITY FOUNDATION

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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

1987

Legal Domicile

Phone

7607441050

Tax Period

2023-07-01 to 2024-06-30

SAN MARCOS COMMUNITY FOUNDATION, founded in 1987, is a micro nonprofit that reported $50K in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $76K exceeded revenue, resulting in a 53% operating deficit.

Mission

Enrich the quality of life for the community of San Marcos by serving as a nonprofit public benefit corporation providing financial and other assistance programs benefiting the City or its residents

Program Service Accomplishments

Program 1

Expenses: $61,905

All grants made by the San Marcos Community Foundation must support San Marcos residents. Applying nonprofits are encouraged to ask for what they need, and all completed applications are carefully...

All grants made by the San Marcos Community Foundation must support San Marcos residents. Applying nonprofits are encouraged to ask for what they need, and all completed applications are carefully reviewed. Board members rotate serving on the Grants committee and go on site visits for grants under consideration. Grants are made to a variety of nonprofit organizations serving the community, with a brief follow-up report required. Requests exceed available funds. Mini-grants (up to $1,500) are decided 11 times per year, based on a one-page application plus documentation. Regular grants (up to $10,000) are decided quarterly, based on the above plus a two-page narrative. The Advisory Board provides additional insights regarding community needs and trends and meets with the Board at least annually.

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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 $990

Program Service Revenue $0

Investment Income $49,035

Other Revenue $0

TOTAL REVENUE $50,025

Expense Breakdown

Grants Paid $61,750

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $61,905

Other Expenses $14,602

TOTAL EXPENSES $76,352

Year-over-Year Comparison

	2023	2022	Change
Revenue	$50,025	$88,382	-0.4%
Expenses	$76,352	$78,321	0.0%
Net Income	$-26,327	$10,061	-3.6%

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

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

$297,356

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHILLIP SCOLLICK	SEC/CITY CLERK	2.00	Officer	$0	$0	$167,653
DONNA APAR	DIR FINANCE	1.00	Officer	$0	$0	$129,703
COLLEEN LUKOFF	Past President	1.00	Officer Director	$0	$0	$0
CAROL GENDEL	President	1.00	Officer Director	$0	$0	$0
paul mendoza	Director	1.00	Director	$0	$0	$0
CLAUDIA LOEBER	Director	1.00	Director	$0	$0	$0
ROBERT CRAIN	Director	1.00	Director	$0	$0	$0
MOMCILO SAVOVIC	Director	1.00	Director	$0	$0	$0
GARY GREVING	Vice President	1.00	Officer Director	$0	$0	$0
JENNIFER HO	Director	1.00	Director	$0	$0	$0
IAN CLARK	Director	1.00	Director	$0	$0	$0
MIKE HARDESTY	Director	1.00	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	No data	No data	No data	No data
2024	$50,025	$76,352	$1,334,269	$-26,327
2023	$88,382	$78,321	$1,279,582	$10,061
2022	$50,934	$76,844	$1,370,400	$-25,910
2021	$27,400	$84,836	$1,561,443	$-57,436
2020	$30,312	$51,205	$1,229,656	$-20,893
2019	$68,654	$68,981	$1,260,157	$-327