MOUNT LAGUNA IMPROVEMENT ASSOCIATION (EIN 330371747) - 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

1989

Legal Domicile

Phone

6195403225

Tax Period

2024-09-01 to 2025-08-31

MOUNT LAGUNA IMPROVEMENT ASSOCIATION, founded in 1989, is a small nonprofit that reported $374K in total revenue in fiscal year 2024. Revenue surged 301% from the prior year, signaling strong growth momentum. The organization ran a surplus of $253K, a strong 68% operating margin.

Mission

INSTALL AND MAINTAIN WATER DISTRIBTUION SYSTEM FOR 176 RESIDENTIAL UNITS

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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 $525

Program Service Revenue $365,701

Investment Income $7,908

Other Revenue $0

TOTAL REVENUE $374,134

Expense Breakdown

Grants Paid $0

Salaries & Benefits $21,634

Fundraising Expenses $0

Program Expenses $113,565

Other Expenses $99,567

TOTAL EXPENSES $121,201

Year-over-Year Comparison

	2024	2023	Change
Revenue	$374,134	$93,415	+3.0%
Expenses	$121,201	$72,602	+0.7%
Net Income	$252,933	$20,813	+11.2%

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

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
JAY MOSER	President	10.00	Officer Director	$0	$0	$0
CARL SESSIONS	Vice President	5.00	Officer Director	$0	$0	$0
EVA KRALL	Secretary	5.00	Officer Director	$0	$0	$0
DANIEL MORRIS	Treasurer	5.00	Officer Director	$0	$0	$0
PER MARTIN	Director	5.00	Director	$0	$0	$0
MEG MOORE	Director	2.00	Director	$0	$0	$0
BILL CLEVELAND	Director	2.00	Director	$0	$0	$0
BARBARA BELLINI	Director	2.00	Director	$0	$0	$0
KELLEY MCGUE	Director	2.00	Director	$0	$0	$0
ELIZABETH DUNN	FRMR PRESIDENT	10.00	Director	$0	$0	$0
MARY LADEWIG	FRMR TREASURER	5.00	Director	$0	$0	$0
LAURA BIER	FRMR DIRECTOR	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
2025	$374,134	$121,201	$843,973	$252,933

MOUNT LAGUNA IMPROVEMENT ASSOCIATION