NORTHERN MARIPOSA COUNTY HISTORY CENTER (EIN 942578193) - 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

1978

Legal Domicile

Principal Officer

DYANNE LOYOLA

Phone

2097680443

Tax Period

2024-01-01 to 2024-12-31

NORTHERN MARIPOSA COUNTY HISTORY CENTER, founded in 1978, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $76K in total revenue in fiscal year 2024. Revenue surged 43% from the prior year, signaling strong growth momentum. Expenses of $66K left a modest 13% surplus.

Mission

PROVIDES AND OPERATES A LOCAL HISTORY MUSEUM.

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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 $30,308

Program Service Revenue $0

Investment Income $29,374

Other Revenue $16,168

TOTAL REVENUE $75,850

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,230

Fundraising Expenses $0

Program Expenses $37,875

Other Expenses $59,541

TOTAL EXPENSES $65,771

Year-over-Year Comparison

	2024	2023	Change
Revenue	$75,850	$53,071	+0.4%
Expenses	$65,771	$46,961	+0.4%
Net Income	$10,079	$6,110	+0.6%

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
WILLOW POLSON	President	5.00	Officer Director	$0	$0	$0
LYNN BRESHEARS	Vice President	5.00	Officer Director	$0	$0	$0
ANDREW HOTY	Secretary	5.00	Officer Director	$0	$0	$0
DAWN HUSTON	Director	5.00	Director	$0	$0	$0
ERICA WOLFSEN	Director	5.00	Director	$0	$0	$0
JO MOTTOA-OWEN	Director	5.00	Director	$0	$0	$0
HAYLEE AYERS	Director	0.00	Director	$0	$0	$0
AMBER ALLEN	Director	0.00	Director	$0	$0	$0
ERICA WOLFSEN	Director	0.00	Director	$0	$0	$0
JO MOTTA-OWEN	Director	0.00	Director	$0	$0	$0
LONNY BALTZ	Director	0.00	Director	$0	$0	$0
DYANNE LOYOLA	Treasurer	5.00	Officer	$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	$75,850	$65,771	$625,202	$10,079
2023	$53,071	$46,961	$614,239	$6,110
2022	$39,775	$55,782	$559,047	$-16,007
2021	$152,313	$57,899	$620,365	$94,414
2020	$15,632	$30,562	$522,326	$-14,930
2019	$29,809	$31,536	$517,848	$-1,727
2018	$55,912	$32,311	$496,964	$23,601

NORTHERN MARIPOSA COUNTY HISTORY CENTER