CALIFORNIA HISPANIC COMMISSION ON ALCOHOL AND DRUG ABUSE CASE #22-21095 (EIN 942301551) - 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

1975

Legal Domicile

Principal Officer

SUSAN K SMITH

Phone

9168332936

Tax Period

2024-07-01 to 2025-06-30

CALIFORNIA HISPANIC COMMISSION ON ALCOHOL AND DRUG ABUSE CASE #22-21095, founded in 1975, is a small nonprofit that reported $125K in total revenue in fiscal year 2024. Expenses of $392K exceeded revenue, resulting in a 214% operating deficit.

Mission

ON 4/29/2022, THE EXEMPT CORP FILED BANKRUPTCY IN SACRAMENTO, CALIFORNIA UNDER THE PROVISIONS OF CHAPTER 7 OF THE BK CODE AND WAS ASSIGNED CASE # 22-21095.MANY OF THE QUESTIONS ARE ANSWERED BASED UPON DEBTOR'S PRIOR TAX RETURN BECAUSE THE TRUSTEE DOES NOT HAVE ADEQUATE INFORMATION TO INVESTIGATE THESE MATTERS DUE TO LIMITED RESOURCES.

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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 $0

Investment Income $0

Other Revenue $125,000

TOTAL REVENUE $125,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $392,198

TOTAL EXPENSES $392,198

Year-over-Year Comparison

	2024	2023	Change
Revenue	$125,000	N/A	N/A
Expenses	$392,198	$3,436	+113.1%
Net Income	$-267,198	$-3,436	+76.8%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
S SMITH	CHAPTER 7 TRUSTEE	0.00	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	$125,000	$392,198	No data	$-267,198
2024	No data	$3,436	$375,042	No data
2023	$18,429	$13,320	$378,478	$5,109
2022	$4,441,542	$5,441,968	$373,369	$-1,000,426
2020	$6,412,847	$6,301,612	$2,035,899	$111,235
2019	$6,327,204	$6,034,250	$1,964,741	$292,954
2018	$8,440,256	$7,584,565	$1,246,348	$855,691

CALIFORNIA HISPANIC COMMISSION ON ALCOHOL AND DRUG ABUSE CASE #22-21095