Fresno Gem and Mineral Society

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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

1953

Legal Domicile

Phone

5594867280

Tax Period

2024-01-01 to 2024-12-31

Fresno Gem and Mineral Society, founded in 1953, is a small nonprofit that reported $176K in total revenue in fiscal year 2024. The organization ran a surplus of $69K, a strong 39% operating margin.

Mission

To provide workshop classes to its members and provide scholarships to college students in order to further their interest in gems and minerals

Program Service Accomplishments

Program 1

Expenses: $5,000

Provided scholarships to college students for tuition expenses

Program 2

Expenses: $800

Provided classes and workshops to members to further their knowledge and experience with gems & minerals

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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 $156,935

Program Service Revenue $19,400

Investment Income $0

Other Revenue $0

TOTAL REVENUE $176,335

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $0

Fundraising Expenses $30,562

Program Expenses $5,800

Other Expenses $102,298

TOTAL EXPENSES $107,298

Year-over-Year Comparison

	2024	2023	Change
Revenue	$176,335	$173,757	+0.0%
Expenses	$107,298	$112,484	0.0%
Net Income	$69,037	$61,273	+0.1%

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
Evelyn Staub	Director	1.00	Director	$0	$0	$0
Ann Gandy	Director	1.00	Director	$0	$0	$0
Craig Poole	Director	1.00	Director	$0	$0	$0
Trish Logan	Federation Chair	1.00	Director	$0	$0	$0
Eddy Staub	Director	2.00	Director	$0	$0	$0
Mike Welch	Director	1.00	Director	$0	$0	$0
Ranney McHaney	Director	1.00	Director	$0	$0	$0
Trent King	President	2.00	Officer	$0	$0	$0
Robert Rangel	1st Vice President	1.00	Officer	$0	$0	$0
Tari White	Treasurer	2.00	Officer	$0	$0	$0
Maureen King	2nd Vice President	0.00	Officer	$0	$0	$0
Sharon Hutchinson	Secretary	0.00	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	$176,335	$107,298	$614,216	$69,037
2023	$173,757	$112,484	$544,241	$61,273
2022	$91,027	$101,608	$482,968	$-10,581
2021	$91,975	$62,249	$559,103	$29,726
2020	$6,078	$76,859	$525,130	$-70,781
2019	$90,104	$134,945	$602,581	$-44,841
2018	$87,360	$87,681	$662,195	$-321