Modesto Downtown Improvement District (EIN 844956903) - 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

2020

Legal Domicile

Principal Officer

Sandra Kaepp

Phone

2095299303

Tax Period

2024-07-01 to 2025-06-30

Modesto Downtown Improvement District, founded in 2020, is a small nonprofit that reported $205K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $45K, a strong 22% operating margin.

Mission

Enhancement, promotion, and preservation of the downtown Modesto area.

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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 $0

Program Service Revenue $200,435

Investment Income $4,144

Other Revenue $0

TOTAL REVENUE $204,579

Expense Breakdown

Grants Paid $0

Salaries & Benefits $78,317

Fundraising Expenses $0

Program Expenses $103,315

Other Expenses $80,877

TOTAL EXPENSES $159,194

Year-over-Year Comparison

	2024	2023	Change
Revenue	$204,579	$184,418	+0.1%
Expenses	$159,194	$244,337	-0.3%
Net Income	$45,385	$-59,919	-1.8%

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

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

$8,994

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Heidi Savage	Former Ex Dir	0.00	Director	$8,994	$0	$8,994
Sarah Aaronson	Vice Chairperso	1.00	Director	$0	$0	$0
Julie Bett-Albert	Board Member	0.00	Director	$0	$0	$0
Maria Apodaca	Secretary	2.00	Director	$0	$0	$0
Amanda Heitlinger	Chairperson	2.00	Director	$0	$0	$0
Thomas Guerrero	Board Member	0.00	Director	$0	$0	$0
Michelle Patino	Board Member	0.00	Director	$0	$0	$0
Edward Rubalcaba	Board Member	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
2025	$204,579	$159,194	$393,809	$45,385

Modesto Downtown Improvement District