Mendocino Area Parks Association (EIN 680049014) - 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

1984

Legal Domicile

Phone

7079374700

Tax Period

2023-01-01 to 2023-12-31

Mendocino Area Parks Association, founded in 1984, is a small nonprofit in the Recreation & Sports sector that reported $235K in total revenue in fiscal year 2023. The organization ran a surplus of $37K, a strong 16% operating margin.

Mission

To inspire and ensure stewardship of the state parks of Mendocino County.

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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 (2023)

Revenue Breakdown

Contributions & Grants $29,995

Program Service Revenue $26,721

Investment Income $5,991

Other Revenue $172,785

TOTAL REVENUE $235,492

Expense Breakdown

Grants Paid $1,245

Salaries & Benefits $74,938

Fundraising Expenses $17,002

Program Expenses $83,218

Other Expenses $122,151

TOTAL EXPENSES $198,334

Year-over-Year Comparison

	2023	2022	Change
Revenue	$235,492	$226,003	+0.0%
Expenses	$198,334	$348,877	-0.4%
Net Income	$37,158	$-122,874	-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

$34,994

Total Directors

$34,994

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Scott Menzies	Vice President	8.00	Officer Director	$34,994	$0	$34,994
Aspen Logan	President	7.00	Officer Director	$0	$0	$0
Denise Kroll	Treasurer	27.00	Officer Director	$0	$0	$0
Thor Lude	Secretary	3.00	Officer Director	$0	$0	$0
Jack Cain	Board Member	1.00	Director	$0	$0	$0
Cally Dym	President & CEO	3.00	Officer Director	$0	$0	$0
Tamar Kaye	Board Member	1.00	Director	$0	$0	$0
Javier Silva	Board Member	1.00	Director	$0	$0	$0
Ronni MacLaren	Board Member	3.00	Director	$0	$0	$0
Travis Scott	Board Member	3.00	Director	$0	$0	$0
Amy Wall	Board Member	3.00	Director	$0	$0	$0
Jerry Henry	Board Member	7.00	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
2025	No data	No data	No data	No data
2023	$235,492	$198,334	$325,695	$37,158
2022	$226,003	$348,877	$386,679	$-122,874
2021	$248,516	$259,039	$488,246	$-10,523
2020	$216,111	$369,937	$463,875	$-153,826
2019	$238,507	$269,317	$537,516	$-30,810
2018	$579,315	$562,112	$649,796	$17,203

Mendocino Area Parks Association