LA COMPOST

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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

2013

Legal Domicile

Principal Officer

MICHAEL MARTINEZ

Phone

6263406249

Tax Period

2024-01-01 to 2024-12-31

LA COMPOST, founded in 2013, is a community nonprofit in the Education sector that reported $1.8M in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $2.5M exceeded revenue, resulting in a 38% operating deficit.

Mission

LA COMPOST RESTORES LOST CONNECTIONS TO THE SOIL AND ONE ANOTHER. COOPERATIVELY WITH A DIVERSE NETWORK OF PARTNERS WITHIN LA COUNTY, WE CO- CREATE SPACES FOR LOCAL COMPOST ACCESS AND ENGAGEMENT, RESTORATIVE PRACTICES, AND COMMUNITY EMPOWERMENT.

Program Service Accomplishments

Program 1

Expenses: $186,022

LA COMPOST COMMUNITY HUBS

Program 2

Expenses: $227,017

FARMERS MARKET FOOD SCRAP DROP-OFF PROGRAM: 3,500 COMMUNITY MEMBERS ENGAGED

Program 3

Expenses: $275,737

REGIONAL HUBS

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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 $1,615,029

Program Service Revenue $146,645

Investment Income $31,077

Other Revenue $36,336

TOTAL REVENUE $1,829,087

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,274,226

Fundraising Expenses $41,434

Program Expenses $1,536,888

Other Expenses $1,256,431

TOTAL EXPENSES $2,530,657

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,829,087	$2,538,193	-0.3%
Expenses	$2,530,657	$1,619,994	+0.6%
Net Income	$-701,570	$918,199	-1.8%

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

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

$140,408

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL MARTINEZ	EXECUTIVE DI	40.00	Officer	$140,408	$0	$140,408
ROBBIE MARTIN	BOARD MEMBER	4.00	Director	$0	$0	$0
CHARLES SOUTHWARD	BOARD MEMBER	4.00	Director	$0	$0	$0
MICHELLE BARTON	PRESIDENT	4.00	Officer	$0	$0	$0
SARAH DELEVAN	TREASURER	4.00	Officer	$0	$0	$0
SHANNON WRIGHT	SECRETARY	4.00	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
2024	$1,829,087	$2,530,657	$1,784,453	$-701,570
2023	$2,538,193	$1,619,994	$2,204,343	$918,199
2022	$1,056,955	$1,137,381	$532,295	$-80,426
2021	$974,526	$768,450	$575,858	$206,076
2020	$851,580	$641,311	$421,625	$210,269
2019	$492,532	$406,854	$138,983	$85,678
2018	$272,078	$273,969	$132,028	$-1,891