M & M AREA COMMUNITY FOUNDATION (EIN 383264725) - 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

1994

Legal Domicile

Principal Officer

KERRY DELGOFFE

Phone

9068643599

Tax Period

2023-01-01 to 2023-12-31

M & M AREA COMMUNITY FOUNDATION, founded in 1994, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $1.1M in total revenue in fiscal year 2023. Revenue fell 45% from the prior year — a significant decline worth monitoring. Net assets of $13.1M represent 148 months of operating reserves.

Mission

INSPIRING PEOPLE TO BUILD LASTING LEGACIES THAT ENRICH OUR COMMUNITIES.

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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 $620,369

Program Service Revenue $175,545

Investment Income $269,839

Other Revenue $27

TOTAL REVENUE $1,065,780

Expense Breakdown

Grants Paid $498,660

Salaries & Benefits $162,367

Fundraising Expenses $11,577

Program Expenses $959,073

Other Expenses $452,363

TOTAL EXPENSES $1,113,390

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,065,780	$1,935,940	-0.4%
Expenses	$1,113,390	$913,894	+0.2%
Net Income	$-47,610	$1,022,046	-1.0%

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

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

$90,673

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAULA GRUSZYNSKI	EXECUTIVE DI	40.00	Officer	$90,673	$0	$90,673
JULIE BIEBER	DIRECTOR	0.25	Director	$0	$0	$0
LYNELLE CAINE	DIRECTOR	1.00	Director	$0	$0	$0
KERRY DELGOFFE	PRESIDENT	1.00	Officer Director	$0	$0	$0
SUSAN ELLIE	TREASURER	1.00	Officer Director	$0	$0	$0
HEATHER HUEBNER	DIRECTOR	1.00	Director	$0	$0	$0
JOSH JONES	SECRETARY	0.25	Officer Director	$0	$0	$0
JACKIE KAMPS	DIRECTOR	1.00	Director	$0	$0	$0
JOHN LEE	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
PAM LOSINSKI	DIRECTOR	1.00	Director	$0	$0	$0
BROOKLYN MOSEY	YAC REP	0.25	Director	$0	$0	$0
PEGGY PETERSON	DIRECTOR	0.25	Director	$0	$0	$0
JEAN SANBORN	DIRECTOR	0.25	Director	$0	$0	$0
JEN SCHILLER	DIRECTOR	1.00	Director	$0	$0	$0
BILL SWAN	DIRECTOR	0.25	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	No data	No data	No data	No data
2023	$1,065,780	$1,113,390	$13,909,712	$-47,610
2022	$1,935,940	$913,894	$12,324,397	$1,022,046
2021	$3,174,787	$1,169,561	$13,449,380	$2,005,226
2020	$1,236,528	$2,277,853	$10,573,840	$-1,041,325
2019	$1,059,985	$1,181,284	$11,129,542	$-121,299
2018	$1,484,275	$1,381,617	$9,737,760	$102,658

M & M AREA COMMUNITY FOUNDATION