COMMUNITY FOUNDATION OF MERCED COUNTY (EIN 861151358) - 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

2007

Legal Domicile

Principal Officer

WILLIAM CUMMINGS

Phone

2092102444

Tax Period

2025-01-01 to 2025-12-31

COMMUNITY FOUNDATION OF MERCED COUNTY, founded in 2007, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $277K in total revenue in fiscal year 2025. Revenue decreased 17% compared to the prior year. Expenses of $450K exceeded revenue, resulting in a 62% operating deficit.

Mission

ENSURE A PERMANENT SOURCE OF CHARITABLE FUNDS IN MERCED COUNTY

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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 (2025)

Revenue Breakdown

Contributions & Grants $87,184

Program Service Revenue $0

Investment Income $157,085

Other Revenue $32,980

TOTAL REVENUE $277,249

Expense Breakdown

Grants Paid $180,500

Salaries & Benefits $78,978

Fundraising Expenses $19,218

Program Expenses $219,989

Other Expenses $190,149

TOTAL EXPENSES $449,627

Year-over-Year Comparison

	2025	2024	Change
Revenue	$277,249	$332,274	-0.2%
Expenses	$449,627	$526,974	-0.1%
Net Income	$-172,378	$-194,700	-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

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

$104,808

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BILLIE RAZZARI	BOARD MEMBER	1.00	Director	$0	$0	$0
CARRIE KELLEY	SECRETARY	1.00	Officer Director	$0	$0	$0
MARY ELLEN ARANA	VICE CHAIR	1.00	Officer Director	$0	$0	$0
BILL CUMMINGS	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
BRIAN GUDGEL	TREASURER	1.00	Officer Director	$0	$0	$0
KASSIE NGUYEN	BOARD MEMBER	1.00	Director	$0	$0	$0
KAMAL PANNU	BOARD MEMBER	1.00	Director	$0	$0	$0
KYLE HAMPTON	BOARD MEMBER	1.00	Director	$0	$0	$0
STEPHANIE DIETZ	EXECUTIVE DIRECTOR	40.00	Director	$104,808	$0	$104,808
RYAN HELLER	BOARD MEMBER	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	$277,249	$449,627	$1,291,560	$-172,378
2024	$332,274	$526,974	$1,555,952	$-194,700
2023	$197,866	$297,384	$1,622,506	$-99,518
2022	$-11,161	$197,479	$1,613,524	$-208,640
2021	$223,762	$242,661	$2,047,636	$-18,899
2020	$435,518	$100,412	$2,088,100	$335,106
2019	$129,982	$146,942	$1,745,643	$-16,960
2018	$57,439	$297,950	$1,637,985	$-240,511

COMMUNITY FOUNDATION OF MERCED COUNTY