THE WESTERNERS THE FIRST PEOPLE OF… - Form 990 Financial Data

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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

2000

Legal Domicile

Principal Officer

JOYCE PERRY

Phone

9492938522

Tax Period

2025-01-01 to 2025-12-31

THE WESTERNERS THE FIRST PEOPLE OF EARTH MOTHER, founded in 2000, is a small nonprofit in the Arts, Culture & Humanities sector that reported $506K in total revenue in fiscal year 2025.

Mission

TO NURTURE AND PERPETUATE THE NATIVE TRADITIONS, CULTURE, ECONOMIC DEVELOPMENT, AND SELF SUFFICIENCY FOR THE ACJACHMEN AND LUISENO PEOPLES.

Program Service Accomplishments

Program 1

Expenses: $399,580

PAYOMKAWICHUM KAAMALAM WAS A CONSULTANT WITH VARIOUS LAND OWNERS TO PROVIDE MONITORING SERVICES AND RECOMMENDATIONS FOR THE PRESERVATION OF ANCESTRAL BELONGINGS AND SITES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $9,308

Program Service Revenue $496,759

Investment Income $0

Other Revenue $0

TOTAL REVENUE $506,067

Expense Breakdown

Grants Paid $0

Salaries & Benefits $93,939

Fundraising Expenses $0

Program Expenses $399,580

Other Expenses $406,027

TOTAL EXPENSES $499,966

Year-over-Year Comparison

	2025	2024	Change
Revenue	$506,067	$486,134	+0.0%
Expenses	$499,966	$574,912	-0.1%
Net Income	$6,101	$-88,778	-1.1%

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

N/A

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

$93,939

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOYCE PERRY	President & CEO	40.00	Officer	$93,939	$0	$93,939
RON PERRY	Treasurer	4.00	Officer	$0	$0	$0
DR LISA WOODWARD	Secretary	0.00	Officer	$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	$506,067	$499,966	$35,280	$6,101
2024	$486,134	$574,912	$29,178	$-88,778
2023	$776,148	$679,391	$116,846	$96,757
2022	$349,615	$344,493	$20,089	$5,122
2021	$202,139	$214,297	$7,572	$-12,158
2018	$321,421	$328,109	$9,124	$-6,688

THE WESTERNERS THE FIRST PEOPLE OF EARTH MOTHER