Guadalupe-Nipomo Dunes Center

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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

1999

Legal Domicile

Principal Officer

Jennifer Harrison

Phone

8053432455

Tax Period

2025-01-01 to 2025-12-31

Guadalupe-Nipomo Dunes Center, founded in 1999, is a small nonprofit in the Environment sector that reported $506K in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $107K, a strong 21% operating margin.

Mission

To promote the conservation and restoration of the Guadalupe-Nipomo dunes ecosystem through education, research, and the support of cooperative stewardship.

Program Service Accomplishments

Program 1

Expenses: $138,348 Revenue: $467,368

Restoration of coastal dune habitats, improving and protecting sensitive habitats and listed species; provide nature and science education and archeological program servicing over 1500 local area...

Restoration of coastal dune habitats, improving and protecting sensitive habitats and listed species; provide nature and science education and archeological program servicing over 1500 local area students; host a variety of events with over 500 people in attendance and activities for the general public for over 400 people and had 1200 visitors to the museum for public visitation.

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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 (2025)

Revenue Breakdown

Contributions & Grants $420,805

Program Service Revenue $46,563

Investment Income $8,752

Other Revenue $29,494

TOTAL REVENUE $505,614

Expense Breakdown

Grants Paid $0

Salaries & Benefits $247,789

Fundraising Expenses $27,393

Program Expenses $138,348

Other Expenses $151,014

TOTAL EXPENSES $398,803

Year-over-Year Comparison

	2025	2024	Change
Revenue	$505,614	$464,888	+0.1%
Expenses	$398,803	$468,119	-0.1%
Net Income	$106,811	$-3,231	-34.1%

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

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
JENNIFER HARRISON	President	2.00	Officer Director	$0	$0	$0
BEN OAKLEY	Vice President	2.00	Director	$0	$0	$0
ROBERT COOKS	Secretary	2.00	Officer Director	$0	$0	$0
MELANIE BACKER	Board Member	2.00	Director	$0	$0	$0
KELLI BRIGGS	Board Member	2.00	Director	$0	$0	$0
KELLY STONE	Board Member	2.00	Director	$0	$0	$0
KAREN EVANGELISTA	Treasurer	2.00	Officer Director	$0	$0	$0
ERIKA WEBER	Chief Executive Office	40.00	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
2025	$505,614	$398,803	$784,004	$106,811
2024	No data	No data	No data	No data
2023	$381,840	$418,180	$675,196	$-36,340
2022	$276,789	$298,043	$706,530	$-21,254
2021	$361,926	$242,700	$809,764	$119,226
2020	$246,924	$356,564	$646,825	$-109,640