UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC (EIN 680483892) - 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

2002

Legal Domicile

Principal Officer

DEBRA LUCERO

Phone

5302282860

Tax Period

2024-01-01 to 2024-12-31

UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC, founded in 2002, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $85K in total revenue in fiscal year 2024. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $353K exceeded revenue, resulting in a 314% operating deficit.

Mission

PROMOTES COMMUNICATION, EDUCATION, ECONOMIC DEVELOPMENT, APPRECIATION AND COLLABORATION IN BUTTE COUNTY FOR THE ARTS

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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 $32,334

Program Service Revenue $52,796

Investment Income $0

Other Revenue $0

TOTAL REVENUE $85,130

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $352,650

Other Expenses $352,650

TOTAL EXPENSES $352,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$85,130	$178,887	-0.5%
Expenses	$352,650	$255,663	+0.4%
Net Income	$-267,520	$-76,776	+2.5%

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

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
DEBRA LUCERO	DIRECTOR	1.00	Officer	$0	$0	$0
ANN KASTNER	VICE PRESIDENT	1.00	Officer	$0	$0	$0
MELISSA SCHUSTER	SECRETARY	0.00	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	$85,130	$352,650	$233,293	$-267,520
2023	$178,887	$255,663	$500,813	$-76,776
2022	$260,318	$236,797	$577,589	$23,521
2021	$291,149	$260,645	$554,068	$30,504
2020	$331,917	$202,357	$523,564	$129,560
2019	$325,515	$292,194	$394,004	$33,321
2018	$361,215	$290,676	$360,683	$70,539

UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC