CORONADO ISLAND FILM FESTIVAL

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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

CAROL ARDENT

Tax Period

2025-01-01 to 2025-12-31

CORONADO ISLAND FILM FESTIVAL, founded in 2013, is a small nonprofit in the Arts, Culture & Humanities sector that reported $654K in total revenue in fiscal year 2025. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $624K left a modest 5% surplus.

Mission

GATHER MAKERS AND LOVERS OF FILM EACH YEAR IN THE SEASIDE COMMUNITY OF CORONADO.

Program Service Accomplishments

Program 1

Expenses: $624,499

CIFF IS A NONPROFIT 501(C) 3 TAX-EXEMPT CORPORATION WHOSE MISSION IS TO CELEBRATE THE MAGICAL ART OF VISUAL STORYTELLING: THE MOVIES. WE PROMISE YOU A LINEUP OF MOVIES THAT ARE SMART, BEAUTIFULLY...

CIFF IS A NONPROFIT 501(C) 3 TAX-EXEMPT CORPORATION WHOSE MISSION IS TO CELEBRATE THE MAGICAL ART OF VISUAL STORYTELLING: THE MOVIES. WE PROMISE YOU A LINEUP OF MOVIES THAT ARE SMART, BEAUTIFULLY SHOT, WELL WRITTEN, THOUGHT-PROVOKING AND, ABOVE ALL, ENTERTAINING. WERE ALSO PARTIAL TO MOVIES THAT TAKE THE HUMAN SPIRIT TO A HIGHER PLACE. CATEGORIES INCLUDE NARRATIVE FEATURES, SHORT FILMS (BOTH NARRATIVE AND ANIMATED), AND DOCUMENTARIES OF EVERY GENRE. THERE WILL BE AWARDS IN ALL CATEGORIES AND STUDENT FILMS WILL BE JUDGED SEPARATELY. A SPECIAL SERVICE TO COUNTRY AWARD WILL REFLECT CORONADOS LONGTIME RELATIONSHIP WITH THE MEN AND WOMEN WHO SERVE IN OUR ARMED FORCES AND HAVE LIVED AMONG US SINCE OUR EARLIEST DAYS AS A CITY.

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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 $653,724

Program Service Revenue $0

Investment Income $681

Other Revenue $0

TOTAL REVENUE $654,405

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,866

Fundraising Expenses $0

Program Expenses $624,499

Other Expenses $617,633

TOTAL EXPENSES $624,499

Year-over-Year Comparison

	2025	2024	Change
Revenue	$654,405	$534,933	+0.2%
Expenses	$624,499	$537,140	+0.2%
Net Income	$29,906	$-2,207	-14.6%

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
DOUG ST DENIS	DIRECTOR	N/A	Director	$0	$0	$0
CHRISTIAN ESQUEVIN	DIRECTOR	N/A	Director	$0	$0	$0
KEN FITZGERALD	DIRECTOR	N/A	Director	$0	$0	$0
ROBIN FRANCK	DIRECTOR	N/A	Director	$0	$0	$0
JENNIFER FRANKS	DIRECTOR	N/A	Director	$0	$0	$0
PHIL GARN	PRESIDENT	N/A	Director	$0	$0	$0
ARLENE INCH	DIRECTOR	N/A	Director	$0	$0	$0
KEVIN KENNY	DIRECTOR	N/A	Director	$0	$0	$0
PAM SAUTER	DIRECTOR	N/A	Director	$0	$0	$0
RENEE SIMPSON	DIRECTOR	N/A	Director	$0	$0	$0
CAROL SOMMER	DIRECTOR	N/A	Director	$0	$0	$0
JEFF TYLER	DIRECTOR	N/A	Director	$0	$0	$0
CAROL ARDENT	SECRETARY	N/A	Officer	$0	$0	$0
JEANMARIE BOND	SECRETARY	N/A	Officer	$0	$0	$0
ALISON LANCASTER	TREASURER	N/A	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	$654,405	$624,499	$105,661	$29,906
2024	$534,933	$537,140	$74,633	$-2,207
2023	$500,232	$520,419	$70,844	$-20,187
2021	$274,997	$307,778	$99,308	$-32,781
2020	$157,462	$147,253	$130,502	$10,209
2019	$354,322	$346,461	$119,293	$7,861
2018	$350,490	$346,460	$111,436	$4,030