CLIMATE FIRST REPLACING OIL & GAS

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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

2014

Legal Domicile

Principal Officer

Merrill Berge

Phone

8052637408

Tax Period

2024-01-01 to 2024-12-31

CLIMATE FIRST REPLACING OIL & GAS, founded in 2014, is a small nonprofit in the Environment sector that reported $685K in total revenue in fiscal year 2024. The organization ran a surplus of $278K, a strong 41% operating margin.

Mission

CFROG is a Ventura County-based advocacy and public education organization leading a just energy transition to protect our health, economy, and climate.

Program Service Accomplishments

Program 1

Expenses: $131,556

Increase Science-Informed Air Quality Decision-Making in Communities. This program focuses on empowering communities and combating pollution burdens in vulnerable neighborhoods in Ventura County...

Increase Science-Informed Air Quality Decision-Making in Communities. This program focuses on empowering communities and combating pollution burdens in vulnerable neighborhoods in Ventura County. Three primary areas of work: (1) Work with technical partners to deploy air quality sensors measuring greenhouse gases, black carbon, and other pollutants in West Ventura and Oxnard. (2) Organize Community and Technical Advisory Committees made up of local residents and technical partners to direct air monitoring and advocacy efforts. (3) Fill regulatory gaps in pollution data to inform better local and state policy to protect community health and the environment.

Program 2

Expenses: $121,335 Revenue: $75,000

Other Miscellaneous Programs: As the only organization in the region dedicated to clean energy transition that centers community health, and safe jobs for all, CFROG's work spans various program...

Other Miscellaneous Programs: As the only organization in the region dedicated to clean energy transition that centers community health, and safe jobs for all, CFROG's work spans various program areas. These include: (1) Strengthening community action by organizing engaged advocates and frontline community members. (2) Seeking industry accountability. (3) Developing youth leadership. (4) Growing the green workforce.

Program 3

Expenses: $34,395 Revenue: $50,800

Advocating for Fossil Fuel Permitting & Policy that put Community First. We comment before and educate local and state entities on permit and leasing decisions, including accountability for the...

Advocating for Fossil Fuel Permitting & Policy that put Community First. We comment before and educate local and state entities on permit and leasing decisions, including accountability for the climate and health impacts affecting 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 (2024)

Revenue Breakdown

Contributions & Grants $641,844

Program Service Revenue $0

Investment Income $4,361

Other Revenue $38,787

TOTAL REVENUE $684,992

Expense Breakdown

Grants Paid $5,554

Salaries & Benefits $231,738

Fundraising Expenses $33,767

Program Expenses $316,452

Other Expenses $169,550

TOTAL EXPENSES $406,842

Year-over-Year Comparison

	2024	2023	Change
Revenue	$684,992	N/A	N/A
Expenses	$406,842	N/A	N/A
Net Income	$278,150	N/A	N/A

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
Merrill Berge	Chair	5.00	Officer Director	$0	$0	$0
Aimee Dewing	Secretary	5.00	Officer Director	$0	$0	$0
Araceli Centeno	Director	5.00	Director	$0	$0	$0
Catalina Solis	Director	5.00	Director	$0	$0	$0
Tomas Rebecchi	Secretary	5.00	Director	$0	$0	$0
Gladys Limon	Treasurer	5.00	Officer Director	$0	$0	$0
Robert Ornstein	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	No data	No data	No data	No data
2024	$684,992	$406,842	$778,314	$278,150
2022	$327,329	$167,304	$579,686	$160,025
2022	$327,329	$167,304	$579,686	$160,025
2021	$434,742	$309,021	$432,892	$125,721
2020	$386,439	$270,084	$326,695	$116,355
2019	$305,470	$223,222	$155,096	$82,248