Friends of Santa Claus Inc (EIN 463711322) - 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

2013

Legal Domicile

Principal Officer

Albert Villegas II

Phone

8008253908

Tax Period

2025-01-01 to 2025-12-31

Friends of Santa Claus Inc, founded in 2013, is a micro nonprofit in the Human Services sector that reported $83K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $13K, a strong 15% operating margin.

Mission

Provide financial support to organizations dedicated to meeting the needs of underprivileged families in the San Bernardino and Riverside counties.

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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 $310,544

Program Service Revenue $19,603

Investment Income $0

Other Revenue $-246,743

TOTAL REVENUE $83,404

Expense Breakdown

Grants Paid $65,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $65,000

Other Expenses $5,625

TOTAL EXPENSES $70,625

Year-over-Year Comparison

	2025	2024	Change
Revenue	$83,404	$92,076	-0.1%
Expenses	$70,625	$67,899	+0.0%
Net Income	$12,779	$24,177	-0.5%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Heather Gourlay	Secretary	2.00	Officer Director	$0	$0	$0
Norma Hernandez	Treasurer	2.00	Officer Director	$0	$0	$0
Albert Villegas II	President	4.00	Officer Director	$0	$0	$0
Patti Terral	Member at Large	2.00	Director	$0	$0	$0
Sonja Russell	Member at Large	2.00	Director	$0	$0	$0
Barbara Simenton	Member at Large	2.00	Director	$0	$0	$0
Dana Dabov	Member at Large	2.00	Director	$0	$0	$0
Joelene Fogg	Member at Large	2.00	Director	$0	$0	$0
Matthew Wilson	Member at Large	2.00	Director	$0	$0	$0
Shelley Burnach	Member at Large	8.00	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	$83,404	$70,625	$222,369	$12,779
2024	No data	No data	No data	No data
2023	$60,321	$63,718	$192,328	$-3,397
2022	$82,783	$22,047	$186,624	$60,736
2019	$145,269	$107,254	$264,079	$38,015
2018	$165,914	$87,570	$229,936	$78,344

Friends of Santa Claus Inc