FRIENDS OF SAN LUIS OBISPO BOTANICAL GARDEN (EIN 770248682) - 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

1991

Legal Domicile

Principal Officer

KARL COLLINS

Phone

8055411400

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF SAN LUIS OBISPO BOTANICAL GARDEN, founded in 1991, is a small nonprofit in the Environment sector that reported $615K in total revenue in fiscal year 2024. Expenses of $678K exceeded revenue, resulting in a 10% operating deficit.

Mission

TO DISPLAY THE DIVERSE PLANT LIFE OF THE MEDITERRANEAN CLIMATE ZONES OF THE WORLD AND TO PROVIDE OPPORTUNITIES FOR EDUCATION, RECREATION, CONSERVATION AND RESEARCH. THROUGH ITS PROGRAMS AND FACILITIES, THE GARDEN WILL FOSTER AN APPRECIATION AND UNDERSTANDING OF THE RELATIONSHIP BETWEEN PEOPLE AND NATURE AND WILL ENCOURAGE A SENSE OF STEWARDSHIP TOWARD THE NATURAL ENVIRONMENT.

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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 $285,515

Program Service Revenue $71,426

Investment Income $17,272

Other Revenue $241,183

TOTAL REVENUE $615,396

Expense Breakdown

Grants Paid $0

Salaries & Benefits $372,174

Fundraising Expenses $116,133

Program Expenses $393,600

Other Expenses $305,755

TOTAL EXPENSES $677,929

Year-over-Year Comparison

	2024	2023	Change
Revenue	$615,396	$593,965	+0.0%
Expenses	$677,929	$865,576	-0.2%
Net Income	$-62,533	$-271,611	-0.8%

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

680

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

$80,514

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PING TSAO	PRESIDENT	10.00	Officer Director	$0	$0	$0
BERN SINGSEN	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
TAMARA BLETT	SECRETARY	5.00	Officer Director	$0	$0	$0
KARL COLLINS	TREASURER	5.00	Officer Director	$0	$0	$0
RUTA SALAKIS	DIRECTOR - PART YEAR	3.00	Director	$0	$0	$0
EVE VIGIL	DIRECTOR	5.00	Director	$0	$0	$0
JANINE STILLMAN	EXECUTIVE DIRECTOR	40.00	Officer	$76,680	$3,834	$80,514

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	$615,396	$677,929	$1,605,414	$-62,533
2023	$593,965	$865,576	$1,663,283	$-271,611
2022	$847,883	$877,736	$1,923,186	$-29,853
2021	$609,657	$489,155	$1,604,818	$120,502
2020	$231,770	$356,980	$1,531,177	$-125,210
2019	$232,815	$355,429	$1,453,581	$-122,614
2018	$232,275	$249,491	$1,635,336	$-17,216

FRIENDS OF SAN LUIS OBISPO BOTANICAL GARDEN