PORTERVILLE COLLEGE FOUNDATION

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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

1970

Legal Domicile

Principal Officer

Griselda Aceves

Phone

5597912403

Tax Period

2024-07-01 to 2025-06-30

PORTERVILLE COLLEGE FOUNDATION, founded in 1970, is a community nonprofit in the Education sector that reported $1.3M in total revenue in fiscal year 2024. Expenses of $1.8M exceeded revenue, resulting in a 33% operating deficit.

Mission

TO SUPPORT STUDENTS OF KERN COMMUNITY COLLEGE DISTRICT AT THE PORTERVILLE COLLEGE CAMPUS.

Program Service Accomplishments

Program 1

Expenses: $1,277,516

The Foundation awarded scholarships and other assistance to students enrolled at Porterville College. The foundation also carried on programs to increase the resources available to provide more...

The Foundation awarded scholarships and other assistance to students enrolled at Porterville College. The foundation also carried on programs to increase the resources available to provide more students with aid in the future.

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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 $329,622

Program Service Revenue $521,518

Investment Income $472,697

Other Revenue $1,000

TOTAL REVENUE $1,324,837

Expense Breakdown

Grants Paid $1,129,326

Salaries & Benefits $75,047

Fundraising Expenses $0

Program Expenses $1,277,516

Other Expenses $562,746

TOTAL EXPENSES $1,767,119

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,324,837	$1,311,432	+0.0%
Expenses	$1,767,119	$2,130,076	-0.2%
Net Income	$-442,282	$-818,644	-0.5%

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

Volunteers

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
Greg King	President	1.00	Officer Director	$0	$0	$0
Primavera Monarrez	Interim Preside	1.00	Officer Director	$0	$0	$0
Rick Elkins	1st Vice Pres	1.00	Officer Director	$0	$0	$0
Dr Julissa Leyva	2nd Vice Pres	1.00	Officer Director	$0	$0	$0
Ramona Chiapa	Executive Dir.	1.00	Officer Director	$0	$0	$0
Griselda Aceves	Treasurer	1.00	Officer Director	$0	$0	$0
John Corkins	Board Trustee	1.00	Director	$0	$0	$0
Kendra Haney	Faculty Rep	1.00	Director	$0	$0	$0
Kevin Kerwin	Staff Acctg Mgr	1.00	Director	$0	$0	$0
Corina Rodriguez	Admin Asst	1.00	Director	$0	$0	$0
Janice Castle	Director	1.00	Director	$0	$0	$0
Lars Christenson Esq	Director	1.00	Director	$0	$0	$0
Roland Hill	Director	1.00	Director	$0	$0	$0
Paula Job	Director	1.00	Director	$0	$0	$0
Marty Lalanne	Director	1.00	Director	$0	$0	$0
Rich Lambie	Director	1.00	Director	$0	$0	$0
Del Pengilly	Director	1.00	Director	$0	$0	$0
Gary Reed	Director	1.00	Director	$0	$0	$0
Joel Wiens	Director	1.00	Director	$0	$0	$0
Milt Stowe	Director	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	$1,324,837	$1,767,119	$17,525,055	$-442,282
2024	No data	No data	No data	No data
2023	$2,314,183	$1,185,190	$16,878,869	$1,128,993
2023	$1,863,183	$734,190	$16,878,869	$1,128,993
2022	$7,910,181	$732,078	$15,683,738	$7,178,103
2022	$828,267	$3,465,532	$7,302,325	$-2,637,265
2021	$2,014,777	$592,538	$10,080,973	$1,422,239
2020	$939,501	$791,713	$8,183,380	$147,788
2019	$979,342	$975,170	$7,668,059	$4,172