California Association for Microenterprise Opportunity (EIN 943246306) - 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

1993

Legal Domicile

Principal Officer

Carolina Martinez

Phone

5107360797

Tax Period

2023-01-01 to 2023-12-31

California Association for Microenterprise Opportunity, founded in 1993, is a community nonprofit in the Community Improvement sector that reported $2.6M in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring.

Mission

To grow a thriving ecosystem of support for underserved entrepreneurs where all entrepreneurs have access to the resources they need to suceed, creating family economic mobility and community prosperity.

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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 $2,280,269

Program Service Revenue $172,104

Investment Income $152,603

Other Revenue $27,277

TOTAL REVENUE $2,632,253

Expense Breakdown

Grants Paid $653,500

Salaries & Benefits $993,439

Fundraising Expenses $248,786

Program Expenses $2,016,997

Other Expenses $932,644

TOTAL EXPENSES $2,579,583

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,632,253	$3,836,904	-0.3%
Expenses	$2,579,583	$1,735,688	+0.5%
Net Income	$52,670	$2,101,216	-1.0%

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

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

$238,579

Total Directors

$238,579

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Carolina Martinez	CEO	35.00	Officer Director	$220,000	$18,579	$238,579
Heidi Pickman	VP Programs	35.00		$143,850	$20,335	$164,185
Emily Gasner	VP Strategic Init.	30.00		$123,300	$5,051	$128,351
Horacio Mendez	President	2.00	Officer Director	$0	$0	$0
Jesse Torres	Vice President	1.00	Officer Director	$0	$0	$0
Mark Herbert	Secretary	2.00	Officer Director	$0	$0	$0
Randi Zeller	Treasurer	1.00	Officer Director	$0	$0	$0
Carmen Herrera-Mansir	At Large	1.00	Director	$0	$0	$0
Kristin Johnson	At Large	1.00	Director	$0	$0	$0
Joshua Danielson	At Large	1.00	Director	$0	$0	$0
Juan Aquino	At Large	1.00	Director	$0	$0	$0
Naima McQueen	At Large	1.00	Director	$0	$0	$0
Julian Canete	At Large	1.00	Director	$0	$0	$0
Kristin Johnson	At Large	1.00	Director	$0	$0	$0
Louis Caditz-Peck	At Large	1.00	Director	$0	$0	$0
Vikita Poindexter	At Large	1.00	Director	$0	$0	$0
Nancy Swift	At Large	1.00	Director	$0	$0	$0
Yery Oliveres	At Large	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
2024	No data	No data	No data	No data
2023	$2,632,253	$2,579,583	$9,106,606	$52,670
2022	$3,836,904	$1,735,688	$4,592,387	$2,101,216
2021	$2,410,001	$1,774,181	$2,292,930	$635,820
2020	$1,154,377	$948,581	$1,708,440	$205,796
2019	$864,567	$870,051	$1,206,156	$-5,484
2018	$580,950	$706,647	$1,071,898	$-125,697

California Association for Microenterprise Opportunity