FRESNO FOOD COMMONS TRUST

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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

DANIEL MOURAD

Phone

5598591763

Tax Period

2019-01-01 to 2019-12-31

FRESNO FOOD COMMONS TRUST, founded in 2013, is a small nonprofit that reported $917K in total revenue in fiscal year 2019. Revenue decreased 10% compared to the prior year. Expenses of $832K left a modest 9% surplus.

Mission

FRESNO FOOD COMMONS TRUST WAS FOUNDED TO (1) PROVIDE ASSISTANCE TO DISADVANTAGED FARMWORKERS AND FOOD SYSTEM WORKERS; (2) TO EDUCATE THE PUBLIC ABOUT SUSTAINABLE AGRICULTURAL AND FOOD SYSTEM; (3) PRESERVE FARMLAND PURSUANT TO FEDERAL, STATE AND LOCAL GOVERNMENT CONSERVATION POLICY IN THE FRESNO REGION.

Program Service Accomplishments

Program 1

Expenses: $345,108 Revenue: $24,570

FOOD COMMONS FRESNO IS GROWING A COMMUNITY FOOD SYSTEM THAT FOSTERS HEALTH, STEWARDSHIP, EQUITY, AND ECONOMIC DEVELOPMENT. THIS SYSTEM INCLUDES FARM PRODUCTION, PROCESSING, DISTRIBUTION, AND RETAIL SALES IN FRESNO AND THE SURROUNDING SAN JOAQUIN VALLEY. BROAD-BASED COMMUNITY PARTICIPATION IS A CORE VALUE OF THE FOOD COMMONS. FOOD COMMONS FRESNO ASSETS WILL BE STEWARDED FOR THE BENEFIT OF THE COMMUNITY BY THE NONPROFIT FOOD COMMONS FRESNO TRUST. BUSINESS DEVELOPMENT WILL BE ACCELERATED BY COLLABORATION AND PARTNERSHIP WITH EXISTING LOCAL FOOD AND FARMING ENTERPRISES.

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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 (2019)

Revenue Breakdown

Contributions & Grants $892,441

Program Service Revenue $24,570

Investment Income $0

Other Revenue $0

TOTAL REVENUE $917,011

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $365,169

Other Expenses $832,376

TOTAL EXPENSES $832,376

Year-over-Year Comparison

	2019	2018	Change
Revenue	$917,011	$1,022,251	-0.1%
Expenses	$832,376	$633,363	+0.3%
Net Income	$84,635	$388,888	-0.8%

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

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
JIM COCHRAN	DIRECTOR	N/A	Director	$0	$0	$0
BLONG LEE	SECRETARY/TR	N/A	Director	$0	$0	$0
LUPE MARTINEZ	DIRECTOR	N/A	Director	$0	$0	$0
DANIEL MOURAD	CHAIRMAN	N/A	Director	$0	$0	$0
DANEIL O'CONNELL	DIRECTOR	N/A	Officer Director	$0	$0	$0
SOPHIA PAGOULATOS	DIRECTOR	N/A	Director	$0	$0	$0
ALLYSUNN WALKER-WILLIAMS	DIRECTOR	N/A	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
2019	$917,011	$832,376	$816,199	$84,635
2018	$1,022,251	$633,363	$812,354	$388,888
2016	$458,208	$471,728	$619,412	$-13,520