Merchants of Upper Market Inc (EIN 942941816) - 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

1984

Legal Domicile

Principal Officer

Teresa Asten Bennett

Phone

4154312359

Tax Period

2023-01-01 to 2023-12-31

Merchants of Upper Market Inc, founded in 1984, is a small nonprofit that reported $601K in total revenue in fiscal year 2023. Revenue surged 167% from the prior year, signaling strong growth momentum. The organization ran a surplus of $168K, a strong 28% operating margin.

Mission

Castro Merchants is made up of merchants based in San Francisc's iconic Castro neighborhood, an international beacon of freedom, acceptance, creativity, and diversity. Our mission is to protect, promote, and advocate on behalf of all castro businesses.

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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 (2023)

Revenue Breakdown

Contributions & Grants $600,890

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $600,890

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $443

Program Expenses $432,973

Other Expenses $432,973

TOTAL EXPENSES $432,973

Year-over-Year Comparison

	2023	2022	Change
Revenue	$600,890	$224,680	+1.7%
Expenses	$432,973	$255,186	+0.7%
Net Income	$167,917	$-30,506	-6.5%

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

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
Teresa Asten Bennett	President	10.00	Officer	$0	$0	$0
Jenn Meyer	Vice President	1.00	Officer	$0	$0	$0
Nate Bourg	Treasurer	1.00	Officer	$0	$0	$0
Terrance Alan	Co President	0.00		$0	$0	$0
Dave Karraker	Co President	0.00		$0	$0	$0
Brian Springfield	Vice President	0.00		$0	$0	$0
Terry Beswick	Treasurer	0.00		$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	No data	No data	No data	No data
2023	$600,890	$432,973	$203,167	$167,917
2022	$224,680	$255,186	$35,250	$-30,506

Merchants of Upper Market Inc