PINE CONE FOUNDATION (EIN 473256932) - 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

2015

Legal Domicile

Principal Officer

JENNY HWA

Phone

7078009646

Tax Period

2024-01-01 to 2024-12-31

PINE CONE FOUNDATION, founded in 2015, is a micro nonprofit in the Education sector that reported $45K in total revenue in fiscal year 2024. Revenue fell 59% from the prior year — a significant decline worth monitoring. Expenses of $130K exceeded revenue, resulting in a 188% operating deficit.

Mission

SUPPORTING FARMING, RANCHING, FISHING AQUACULTURE, AND FOODWAYS IN CALIFORNIA.

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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 $35,700

Program Service Revenue $0

Investment Income $9,612

Other Revenue $0

TOTAL REVENUE $45,312

Expense Breakdown

Grants Paid $0

Salaries & Benefits $53,972

Fundraising Expenses $3,489

Program Expenses $115,378

Other Expenses $76,315

TOTAL EXPENSES $130,287

Year-over-Year Comparison

	2024	2023	Change
Revenue	$45,312	$110,877	-0.6%
Expenses	$130,287	$122,851	+0.1%
Net Income	$-84,975	$-11,974	+6.1%

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

$50,000

Total Directors

$50,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNY HWA	PRESIDENT/CFO	25.00	Officer Director	$50,000	$0	$50,000
ALBERT HWA	VICE PRESIDENT/SECRETARY	1.00	Officer Director	$0	$0	$0
MYA HWA	DIRECTOR	1.00	Director	$0	$0	$0
KENNETH PRICE	DIRECTOR	1.00	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
2024	$45,312	$130,287	$187,846	$-84,975
2023	$110,877	$122,851	$257,500	$-11,974
2022	$76,820	$105,614	$288,467	$-28,794
2021	$293,276	$72,842	$537,900	$220,434
2020	$79,454	$62,850	$604,123	$16,604
2019	$34,336	$57,512	$351,884	$-23,176
2018	$73,260	$69,825	$359,204	$3,435

PINE CONE FOUNDATION