Yerba Buena Arts & Events dba Yerba Buena Gardens Festival (EIN 943368964) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2000

Legal Domicile

Principal Officer

Linda Lucero

Phone

4155431718

Tax Period

2024-01-01 to 2024-12-31

Yerba Buena Arts & Events dba Yerba Buena Gardens Festival, founded in 2000, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.7M in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year. Expenses of $2.0M exceeded revenue, resulting in a 17% operating deficit.

Mission

YBAE enhances the vitality & quality of life in public spaces of Yerba Buena Gardens through the presentation of free performing arts programs, reflecting the cultures & creativity of the region. Excellence, inclusion, & innovation are core to our mission.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $351,563

Program Service Revenue $0

Investment Income $127,423

Other Revenue $1,257,096

TOTAL REVENUE $1,736,082

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,091,545

Fundraising Expenses $108,993

Program Expenses $1,713,971

Other Expenses $909,931

TOTAL EXPENSES $2,037,476

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,736,082	$2,052,508	-0.2%
Expenses	$2,037,476	$1,821,389	+0.1%
Net Income	$-301,394	$231,119	-2.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$180,016

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Linda Lucero	Executive Dir.	40.00	Officer	$152,144	$27,872	$180,016
Steve Cho	Event Director	40.00		$131,620	$24,511	$156,131
Cristina Ibarra	Managing Director	40.00		$113,000	$14,633	$127,633
Aaron Grizzell	President	1.00	Officer Director	$0	$0	$0
Sean Jeffries	Treasurer	1.00	Officer Director	$0	$0	$0
Elaine Elinson	Secretary	1.00	Officer Director	$0	$0	$0
Elizabeth Gessel	Director	1.00	Director	$0	$0	$0
Al Levitt	Director	1.00	Director	$0	$0	$0
Sylvia Sherman	Director	1.00	Director	$0	$0	$0
David de la Torre	Director	1.00	Director	$0	$0	$0
Julie Pollock	Director	1.00	Director	$0	$0	$0
Judy Tsang	Director	1.00	Director	$0	$0	$0
Chi-Hsin Shao	Director	1.00	Director	$0	$0	$0
Thomas Simpson	Director	1.00	Director	$0	$0	$0
William Carney	Director	1.00	Director	$0	$0	$0
Jennifer Norris	Director	1.00	Director	$0	$0	$0
Gino Squadrito	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
2024	$1,736,082	$2,037,476	$3,445,797	$-301,394
2023	$2,052,508	$1,821,389	$3,622,968	$231,119
2022	$2,515,190	$1,683,994	$3,192,148	$831,196
2021	$1,243,495	$1,087,983	$3,064,506	$155,512
2020	$588,186	$771,975	$2,254,125	$-183,789
2019	$1,783,318	$1,360,065	$2,230,518	$423,253
2018	$1,277,269	$1,137,961	$1,755,109	$139,308

Yerba Buena Arts & Events dba Yerba Buena Gardens Festival