AHIVOY

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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

2019

Legal Domicile

Principal Officer

MIGUEL LOPEZ

Phone

5034370118

Tax Period

2024-01-01 to 2024-12-31

AHIVOY, founded in 2019, is a small nonprofit in the Education sector that reported $409K in total revenue in fiscal year 2024. Revenue surged 44% from the prior year, signaling strong growth momentum. The organization ran a surplus of $208K, a strong 51% operating margin.

Mission

AHIVOY STRENGTHENS THE OREGON WINE COMMUNITY BY EMPOWERING VINEYARD STEWARDS THROUGH EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $113,040 Revenue: $409,955

AHIVOY RAISES FUNDS IN THE FORM OF DONATIONS FROM THE GENERAL PUBLIC AS WELL AS AVAILABLE GRANTS AND FUNDS FROM PRIVATE FOUNDATIONS. THESE FUNDS ARE THEN PROVIDED TO THE ORGANIZATION'S RECIPIENTS IN THE FORM OF TUITION ASSISTANCE AND A STIPEND FOR MISSED HOURLY WAGES FOR CREDIT HOURS ATTENDED.

Program 2

Expenses: $39,319

THE AHIVOY SCHOLARSHIP PROGRAM PROVIDES TUITION ASSISTANCE AND MISSED HOURLY-WAGE COMPENSATION FOR OREGON WINE INDUSTRY LABORERS ATTENDING RELATED AGRICULTURAL/VITICULTURE PROGRAMS AT CHEMEKETA...

THE AHIVOY SCHOLARSHIP PROGRAM PROVIDES TUITION ASSISTANCE AND MISSED HOURLY-WAGE COMPENSATION FOR OREGON WINE INDUSTRY LABORERS ATTENDING RELATED AGRICULTURAL/VITICULTURE PROGRAMS AT CHEMEKETA COMMUNITY COLLEGE IN SALEM, OR.

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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 $409,955

Program Service Revenue $0

Investment Income $0

Other Revenue $-882

TOTAL REVENUE $409,073

Expense Breakdown

Grants Paid $115,859

Salaries & Benefits $44,133

Fundraising Expenses $0

Program Expenses $152,359

Other Expenses $40,955

TOTAL EXPENSES $200,947

Year-over-Year Comparison

	2024	2023	Change
Revenue	$409,073	$284,481	+0.4%
Expenses	$200,947	$136,248	+0.5%
Net Income	$208,126	$148,233	+0.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YULIANA CISNEROS-GUILLEN	TREASURER	2.00	Officer Director	$0	$0	$0
SOFIA TORRES	VICE CHAIR	5.00	Officer Director	$0	$0	$0
DEANNA ORNELAS	CHAIR	5.00	Officer Director	$0	$0	$0
CRISTINA GONZALES	SECRETARY	2.00	Officer Director	$0	$0	$0
MIGUEL LOPEZ	DIRECTOR	2.00	Director	$0	$0	$0
BRYAN BERENGUER	DIRECTOR	2.00	Director	$0	$0	$0
JAY PARASCO	DIRECTOR	2.00	Director	$0	$0	$0
MARIA URIBE	DIRECTOR	2.00	Director	$0	$0	$0
OCEAN YAP-POWELL	DIRECTOR	2.00	Director	$0	$0	$0
GABRIEL JAGLE	DIRECTOR	2.00	Director	$0	$0	$0
SAM PARRA	DIRECTOR	2.00	Director	$0	$0	$0
NEAL HULKOWER	DIRECTOR	2.00	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	$409,073	$200,947	$549,675	$208,126
2023	$284,481	$136,248	$341,549	$148,233