Friends of the Moonridge Zoo

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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

1988

Legal Domicile

Phone

9098784200

Tax Period

2023-10-01 to 2024-09-30

Friends of the Moonridge Zoo, founded in 1988, is a small nonprofit in the Animal-Related sector that reported $526K in total revenue in fiscal year 2023. Revenue surged 68% from the prior year, signaling strong growth momentum. The organization ran a surplus of $101K, a strong 19% operating margin.

Mission

To support the Big Bear Alpine Zoo by inspiring understanding, respect and environmentally responsible action for the conservation of wildlife habitat through: Public education, volunteer support, fundraising and development, and key project financial support.

Program Service Accomplishments

Program 1

Expenses: $315,791

Provided maintenance services for zoo enclosures, equipment and building. Conduct docent program that provided zoo tours, sponsored educational events for children and adults to educate the public...

Provided maintenance services for zoo enclosures, equipment and building. Conduct docent program that provided zoo tours, sponsored educational events for children and adults to educate the public about wildlife habitat.

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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 $145,500

Program Service Revenue $783

Investment Income $301,549

Other Revenue $78,041

TOTAL REVENUE $525,873

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,266

Fundraising Expenses $0

Program Expenses $315,791

Other Expenses $382,479

TOTAL EXPENSES $424,745

Year-over-Year Comparison

	2023	2022	Change
Revenue	$525,873	$312,811	+0.7%
Expenses	$424,745	$235,297	+0.8%
Net Income	$101,128	$77,514	+0.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Melinda Garcia	Secretary	5.00	Officer Director	$0	$0	$0
Kimi Bechtol	Treasurer	5.00	Officer Director	$0	$0	$0
Megann Robertson	President	5.00	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
2024	$525,873	$424,745	$1,469,987	$101,128
2023	$312,811	$235,297	$1,368,227	$77,514
2022	$133,731	$191,006	$1,288,613	$-57,275
2021	$1,377,410	$266,198	$1,709,740	$1,111,212
2019	$446,967	$128,437	$705,524	$318,530
2018	$197,360	$747,796	$404,384	$-550,436