The Alta Mesa Community Association

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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

1984

Legal Domicile

Principal Officer

TOM SPEROPULOS

Phone

4802783789

Tax Period

2024-01-01 to 2024-12-31

The Alta Mesa Community Association, founded in 1984, is a small nonprofit that reported $731K in total revenue in fiscal year 2024. Expenses of $690K left a modest 6% surplus.

Mission

CARE AND MAINTENANCE OF THE COMMUNITY

Program Service Accomplishments

Program 1

TO PROTECT AND MAINTAIN THE QUALITY OF LIFE IN THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION.

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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 $678,983

Investment Income $52,090

Other Revenue $0

TOTAL REVENUE $731,073

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $690,331

TOTAL EXPENSES $690,331

Year-over-Year Comparison

	2024	2023	Change
Revenue	$731,073	$737,959	0.0%
Expenses	$690,331	$718,914	0.0%
Net Income	$40,742	$19,045	+1.1%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM SPEROPULOS	PRESIDENT	2	Officer Director	$0	$0	$0
CHERIE LAURO	VICE PRESIDENT	1	Officer Director	$0	$0	$0
JOSEPH SZABO	TREASURER	1	Officer Director	$0	$0	$0
JUDY MARFORI	SECRETARY	1	Officer Director	$0	$0	$0
JAY THOMPSON	MEMBER	N/A	Director	$0	$0	$0
KIM SPERLING	MEMBER	N/A	Director	$0	$0	$0
Arthur Defuria	Director	N/A	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	$731,073	$690,331	$1,052,892	$40,742
2023	$737,959	$718,914	$973,275	$19,045
2022	$605,171	$729,059	$965,955	$-123,888
2021	$740,413	$743,455	$1,115,712	$-3,042
2020	$683,336	$700,774	$1,128,654	$-17,438
2019	$723,208	$660,676	$1,094,450	$62,532
2018	$692,860	$676,544	$1,003,196	$16,316