MOTHERS FOR MOTHERS POSTPARTUM JUSTICE PROJECT (EIN 853309346) - 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

2023

Legal Domicile

Principal Officer

TORA SPIGNER

Phone

5107170616

Tax Period

2024-01-01 to 2024-12-31

MOTHERS FOR MOTHERS POSTPARTUM JUSTICE PROJECT, founded in 2023, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $228K in total revenue in fiscal year 2024. Expenses of $281K exceeded revenue, resulting in a 23% operating deficit.

Mission

MOTHERS FOR POSTPARTUM JUSTICE IS A GRASSROOTS ORGANIZATION IN OAKLAND THAT SHOWS UP FOR THE BLACK COMMUNITY ONE MEAL AT A TIME THROUGH THE NOURISH PROGRAM.

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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 $227,724

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $227,724

Expense Breakdown

Grants Paid $0

Salaries & Benefits $156,066

Fundraising Expenses $0

Program Expenses $162,148

Other Expenses $124,674

TOTAL EXPENSES $280,740

Year-over-Year Comparison

	2024	2023	Change
Revenue	$227,724	$220,474	+0.0%
Expenses	$280,740	$279,769	+0.0%
Net Income	$-53,016	$-59,295	-0.1%

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

N/A

Employees

N/A

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

$31,500

Total Directors

Key Employees

$136,302

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA JONES	PRESIDENT	020.00	Officer	$24,000	$0	$24,000
NINA ARROCENA	NOURISH COORDINATOR	010.00	Key Emp	$40,750	$0	$40,750
JOSEPHINE NANA-AMA	HUGS COORDINATOR	012.00	Key Emp	$49,578	$0	$49,578
TORA SPIGNER	TREASURER	010.00	Officer	$7,500	$0	$7,500
LORI GOURDINE	HUGS PROGRAM ASSISTANT	030.00	Key Emp	$45,974	$0	$45,974

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	$227,724	$280,740	$14,049	$-53,016
2023	$220,474	$279,769	$56,556	$-59,295
2022	$144,883	$208,132	$113,241	$-63,249

MOTHERS FOR MOTHERS POSTPARTUM JUSTICE PROJECT