California Walks

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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

2006

Legal Domicile

Principal Officer

Mihaela Babalai

Phone

7147420741

Tax Period

2024-07-01 to 2025-06-30

California Walks, founded in 2006, is a small nonprofit in the Public Safety sector that reported $933K in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $210K, a strong 22% operating margin.

Mission

Statewide voice for pedestrian safety and healthy, walkable communities for people of all ages and abilities. California Walks partners with state agencies, community-based organizations and residents.

Program Service Accomplishments

Program 1

Expenses: $494,963 Revenue: $1,176

The Community Pedestrian and Bicycle Safety Program (CPBSP) is a joint project of California Walks and UC Berkeley's Safe Transportation Research and Education Center (SAFETREC) with funding provided by the California Office of Traffic Safety (OTS) through the National Highway Traffic Safety Administration (NHTSA). The CPBSP is a three project program that works with residents, schools, agencies, organizations, local officials, and other community partners across the state to understand a community's walking and biking safety concerns and advance their safety goals. We completed 12 workshops and follow-up trainings during the fiscal year across the state. Since 2009, we have worked with over 200 communities and helped communities receive millions in active transportation funds through our workshop outreach, reports, and follow-up technical assistance.

Program 2

Expenses: $83,270

The California Endowment: Cal Walks completed two of four policy roundtables and helped to lead a coalition of organizations interested in creating a pedestrian and bicycle safety education policy...

The California Endowment: Cal Walks completed two of four policy roundtables and helped to lead a coalition of organizations interested in creating a pedestrian and bicycle safety education policy for schools across the state. Additionally, we began working to build a student leadership group that would serve as local leaders in their communities on pedestrian and bicycle safety issues.

Program 3

Expenses: $22,463

Kern Council of Governments Safe Routes 4 Cycling (SR4C) Caltrans funded project ended in January 2025. Cal Walks led administrative management, reporting, and the planning and agenda for stakeholder...

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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 $928,046

Program Service Revenue $1,176

Investment Income $2,606

Other Revenue $1,173

TOTAL REVENUE $933,001

Expense Breakdown

Grants Paid $0

Salaries & Benefits $621,340

Fundraising Expenses $11,784

Program Expenses $601,412

Other Expenses $101,930

TOTAL EXPENSES $723,270

Year-over-Year Comparison

	2024	2023	Change
Revenue	$933,001	$733,951	+0.3%
Expenses	$723,270	$902,851	-0.2%
Net Income	$209,731	$-168,900	-2.2%

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

$224,617

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kevin Shin	Executive Dir.	40.00	Officer	$101,250	$11,194	$112,444
Mihaela Babalai	Executive Dir.	40.00	Officer	$101,250	$10,923	$112,173
Maria Elena Chavez	Secretary	1.00	Officer Director	$0	$0	$0
Steve Gerhardt	Treasurer	1.00	Officer Director	$0	$0	$0
Reza Rezvani	Director	1.00	Officer Director	$0	$0	$0
Beck Levin	Director	1.00	Director	$0	$0	$0
Carlisle Dockery	Vice President	1.00	Officer Director	$0	$0	$0
Michael Sacks	President	1.00	Officer Director	$0	$0	$0
Joanna Gubman	Director	1.00	Director	$0	$0	$0
Jae Hendrix	Director	1.00	Director	$0	$0	$0
Asha Chandy	Director	1.00	Director	$0	$0	$0
Phyllis Orrick	Director	1.00	Director	$0	$0	$0
Sylvia Trujillo	Director	1.00	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	$933,001	$723,270	$539,005	$209,731
2024	$733,951	$902,851	$396,485	$-168,900
2023	$900,138	$838,462	$491,284	$61,676
2022	$1,222,398	$1,005,044	$430,132	$217,354
2021	$1,119,011	$929,752	$600,196	$189,259
2020	$807,760	$806,965	$369,585	$795
2019	$864,332	$880,408	$296,049	$-16,076
2018	$1,057,006	$730,402	$344,684	$326,604