Two Valleys Community Land Trust (EIN 680004389) - 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

1983

Legal Domicile

Principal Officer

Kit Krauss

Phone

4154884890

Tax Period

2024-01-01 to 2024-12-31

Two Valleys Community Land Trust, founded in 1983, is a small nonprofit in the Housing & Shelter sector that reported $311K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $436K exceeded revenue, resulting in a 40% operating deficit.

Mission

The mission of the Two Valleys Community Land Trust is to create, preserve and manage affordable housing in the San Geronimo Valley and beyond.

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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 $73,490

Program Service Revenue $228,855

Investment Income $43

Other Revenue $8,578

TOTAL REVENUE $310,966

Expense Breakdown

Grants Paid $0

Salaries & Benefits $94,204

Fundraising Expenses $395

Program Expenses $330,302

Other Expenses $342,149

TOTAL EXPENSES $436,353

Year-over-Year Comparison

	2024	2023	Change
Revenue	$310,966	$385,800	-0.2%
Expenses	$436,353	$441,381	0.0%
Net Income	$-125,387	$-55,581	+1.3%

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
Kit Krauss	Chair	20.00	Officer Director	$0	$0	$0
Howie Cort	Secretary	6.00	Officer Director	$0	$0	$0
Louis Rosenbaum	Treasurer	6.00	Officer Director	$0	$0	$0
Suzanne Sadowsky	Director	6.00	Director	$0	$0	$0
Laura Sherman	Vice Chair	10.00	Officer Director	$0	$0	$0
Joe Walsh	Director	6.00	Director	$0	$0	$0
Tobias Green	Director	6.00	Director	$0	$0	$0
Janet Hughes	Director	6.00	Director	$0	$0	$0
Tammy Newcomb	Director	6.00	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	$310,966	$436,353	$3,049,782	$-125,387
2023	$385,800	$441,381	$3,250,950	$-55,581
2022	$293,697	$341,505	$2,488,906	$-47,808
2021	$315,173	$261,710	$2,565,139	$53,463
2020	$276,740	$250,221	$2,539,107	$26,519
2019	$358,709	$310,814	$2,557,744	$47,895
2018	$301,233	$254,629	$2,539,835	$46,604

Two Valleys Community Land Trust