Kombucha Brewers International

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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

Jennet Kendra Sepulveda

Phone

8189637785

Tax Period

2024-01-01 to 2024-12-31

Kombucha Brewers International, founded in 2013, is a small nonprofit in the Community Improvement sector that reported $103K in total revenue in fiscal year 2024. Revenue fell 51% from the prior year — a significant decline worth monitoring.

Mission

To Promote, Protect, and Enhance the overall well-being of the kombucha brewing industry by creating an open line of communication between brewers and regulators while advancing the industry with Advocacy, Education, and Research

Program Service Accomplishments

Program 1

Program Costs of hosting events that connect brewers and regulators.

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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 $86,704

Program Service Revenue $16,659

Investment Income $6

Other Revenue $0

TOTAL REVENUE $103,369

Expense Breakdown

Grants Paid $0

Salaries & Benefits $53,619

Fundraising Expenses $0

Other Expenses $51,859

TOTAL EXPENSES $105,478

Year-over-Year Comparison

	2024	2023	Change
Revenue	$103,369	$211,998	-0.5%
Expenses	$105,478	$445,508	-0.8%
Net Income	$-2,109	$-233,510	-1.0%

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
Jennet Kendra Sepulveda	Executive Director	20.00	Officer	$0	$0	$0
Zane Adams	Chairman of the Board	4.00	Officer	$0	$0	$0
Daniela Guilbert	Secretary	4.00	Officer	$0	$0	$0
Chris Ollis	Treasurer	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	$103,369	$105,478	$9,069	$-2,109
2023	$211,998	$445,508	$8,885	$-233,510
2022	$223,118	$482,381	$242,282	$-259,263
2021	$199,450	$246,508	$501,544	$-47,058
2020	$216,751	$413,611	$48,602	$-196,860
2019	$540,358	$419,654	$245,462	$120,704
2018	$346,559	$373,489	$124,758	$-26,930