METROPOLITAN GUINEA PIG RESCUE

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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

2003

Legal Domicile

Principal Officer

Cathy Harris

Phone

2025752210

Tax Period

2025-01-01 to 2025-12-31

METROPOLITAN GUINEA PIG RESCUE, founded in 2003, is a micro nonprofit in the Animal-Related sector that reported $29K in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year. Expenses of $39K exceeded revenue, resulting in a 38% operating deficit.

Mission

Spay, neuter, shelter, socialize, and care for guinea pigs in preparation for adoption. Educate the public on proper guinea pig care.

Program Service Accomplishments

Program 1

Expenses: $33,467 Revenue: $4,565

Rescued 93 guinea pigs in 2025 and adopted-out 73 guinea pigs. There are 14 guinea pigs in sanctuary.

Program 2

Expenses: $2,000 Revenue: $0

Charitable donation to the Los Angeles Pet Rescue to assit with guinea pig rescue

Program 3

Expenses: $0 Revenue: $0

None

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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 $30,477

Program Service Revenue $4,565

Investment Income $0

Other Revenue $-6,529

TOTAL REVENUE $28,513

Expense Breakdown

Grants Paid $2,000

Salaries & Benefits $0

Fundraising Expenses $574

Program Expenses $35,467

Other Expenses $37,316

TOTAL EXPENSES $39,316

Year-over-Year Comparison

	2025	2024	Change
Revenue	$28,513	$30,797	-0.1%
Expenses	$39,316	$40,040	0.0%
Net Income	$-10,803	$-9,243	+0.2%

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
Theresa Firestine	President	10	Officer Director	$0	$0	$0
Cathy Harris	Principal Officer	10	Officer Director	$0	$0	$0
Becky Wilson	Officer	40	Officer Director	$0	$0	$0
Mark Patterson	Officer	10	Officer Director	$0	$0	$0
Pamela Mitchell	Treasurer	10	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
2025	$28,513	$39,316	$60,379	$-10,803
2024	$30,797	$40,040	$68,794	$-9,243
2023	$46,049	$37,636	$79,653	$8,413
2023	$46,049	$37,636	$79,653	$8,413
2022	$46,643	$26,907	$75,752	$19,736
2021	$41,622	$34,828	$64,806	$6,794
2020	$42,104	$33,516	$60,852	$8,588
2019	$44,384	$37,892	$54,353	$6,492
2018	$40,772	$34,012	$47,026	$6,760