COMMUNITY ASSOCIATION OF BIG SUR

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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

Principal Officer

RYNE LEUZINGER

Phone

8315950072

Tax Period

2024-01-01 to 2024-12-31

COMMUNITY ASSOCIATION OF BIG SUR, founded in 1984, is a small nonprofit that reported $536K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year. Expenses of $654K exceeded revenue, resulting in a 22% operating deficit.

Mission

TO PROTECT AND DEFEND THE RURAL AND RESIDENTIAL CHARACTER, AND TO PRESERVE THE NATURAL AND AESTHETIC BEAUTY OF THE BIG SUR COAST; TO PROVIDE FOR THE HEALTH, SAFETY AND WELFARE OF THE BIG SUR COMMUNITY; TO ENCORAGE COMMUNITY SERVICE AND OTHERWISE ACT IN THE INTERESTS OF THE RESIDENTS AND PROPERTY OWNERS OF THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $417,747

COMMUNITY PROBLEM SOLVING - CABS WORKS WITH THE COMMUNITY TO HELP SOLVE SHORT-, MID-, AND LONG-TERM CHALLENGES THAT REQUIRE A MULTI-STAKEHOLDER APPROACH. IN 2022, CABS CONTINUED TO CHAMPION WORKFORCE HOUSING, THE COMPLETION OF SHARED ACCESS INFRASTRUCTURE REPAIRS, ACCESS TO FOOD FOR COMMUNITY MEMBERS NORTH OF THE ROAD CLOSURE WHOSE INCOME WAS IMPACTED.

Program 2

Expenses: $152,929

DISASTER RECOVERY - CABS PROVIDES COMMUNITY DISASTER RELIEF SERVICES DURING FIRES, FLOODS, AND ROAD CLOSURES. HIGHWAY 1 CLOSED DURING 2022 DUE TO AN ATOMSPHERIC RIVER EVENT. CABS WORKED WITH STRANDED RESIDENTS TO PROVDE A VARIETY OF SERVICES INCLDUING EMERGENCY FOOD DROPS, COMMUNICATION LIASION WITH CALTRANS REGARDING ROAD CONDITION AND ACCESS NEGOTIONALS, AS WELL AS EMERGENCY ROAD REPAIRS.

Program 3

Expenses: $11,646

BIG SUR DESTINATION STEWARDSHIP PROJECT - BIG SURE IS RANKED AS ONE OF THE TOP 35 TOURIST HOTSPOTS ON THE GLOBE. AS CHALLENGES MOUNT DUE TO AN INCREASE IN VISITORS, COMMUNITY ASSOCIATION OF BIG SUR (CABS) IS AT THE FOREFRONT IN CALLING FOR A BIG SUR DESTINATION STEWARDSHIP PORJECT (DSP) AND THE BIG SUR PLEDGE. A DSP PROCESS PROVIDES A PATHWAY FOR OUR COMMUNITY TO ASSESS AND CO-DESIGN INNOVATION MANAGEMENT SOLUTIONS TO ADDRESS VISITATION, NATURAL RESOURCE PROTECTION, TRAFFIC MANAGEMENT, ECONOMIC IMPACTS, PROVIDE FOR AFFORDABLE HOUSING SOLUTIONS AND COMMUNITY WELL-BEING. THE BIG SUR PLEDGE IS DESIGNED TO ENGAGE VISITIONS IN A POSITIVE WAY TO HAVE LESS IMPACT ON BIG SUR'S FRAGILE RESOURCES.

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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 $536,265

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $536,265

Expense Breakdown

Grants Paid $310,950

Salaries & Benefits $233,668

Fundraising Expenses $40,176

Program Expenses $582,322

Other Expenses $108,919

TOTAL EXPENSES $653,537

Year-over-Year Comparison

	2024	2023	Change
Revenue	$536,265	$615,340	-0.1%
Expenses	$653,537	$688,314	-0.1%
Net Income	$-117,272	$-72,974	+0.6%

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

106

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
TOM COLLINS	Director	5.00	Director	$0	$0	$0
KATIE DAY	Director	5.00	Director	$0	$0	$0
MIKE GILSON	Director	5.00	Director	$0	$0	$0
LISA KLEISSNER	Treasurer	15.00	Officer Director	$0	$0	$0
RYNE LEUZINGER	Board Chair	5.00	Officer Director	$0	$0	$0
JOLINDA MATTHEWS	Secretary	5.00	Officer Director	$0	$0	$0
KENDRA MORGENRATH	VICE CHAIR	5.00	Officer Director	$0	$0	$0
MARTIN PALAFOX	Director	5.00	Director	$0	$0	$0
PAM PECK	Director	5.00	Director	$0	$0	$0
BLAIN VANDENBERG	Director	5.00	Director	$0	$0	$0
BUTCH KRONLUND	Director	5.00	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	$536,265	$653,537	$128,207	$-117,272
2023	$615,340	$688,314	$243,413	$-72,974
2022	$384,447	$840,250	$316,256	$-455,803
2021	$687,697	$481,541	$1,271,666	$206,156
2020	$850,745	$734,622	$565,647	$116,123
2019	$205,647	$254,472	$449,534	$-48,825