California Society of Municipal Finance (EIN 946130570) - 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

1957

Legal Domicile

Principal Officer

Margaret Moggia

Phone

9162312131

Tax Period

2024-01-01 to 2024-12-31

California Society of Municipal Finance, founded in 1957, is a community nonprofit that reported $2.5M in total revenue in fiscal year 2024. Revenue surged 32% from the prior year, signaling strong growth momentum.

Mission

THE CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS IS A STATEWIDE ORGANIZATION WHO SERVES ALL CALIFORNIA MUNICIPAL FINANCE PROFESSIONALS THROUGH INNOVATION, CONTINUING EDUCATION, AND PROFESSIONAL DEVELOPMENT.

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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 $324,003

Program Service Revenue $1,896,757

Investment Income $29,281

Other Revenue $287,799

TOTAL REVENUE $2,537,840

Expense Breakdown

Grants Paid $0

Salaries & Benefits $73,414

Fundraising Expenses $0

Other Expenses $2,424,023

TOTAL EXPENSES $2,497,437

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,537,840	$1,916,970	+0.3%
Expenses	$2,497,437	$1,998,139	+0.2%
Net Income	$40,403	$-81,169	-1.5%

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

Employees

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

$71,369

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jean Rousseau	Executive Dir.	1.00	Officer	$46,431	$0	$46,431
Margaret Moggie	Executive Dir.	1.00	Officer	$24,938	$0	$24,938
Stephanie Reimer	Director	1.00	Director	$0	$0	$0
Jennifer Wakeman	Director	1.00	Director	$0	$0	$0
Dennis Kauffman	Director	1.00	Director	$0	$0	$0
Ernie Reyna	President	20.00	Officer Director	$0	$0	$0
Tim Seufert	Director	1.00	Director	$0	$0	$0
Amber Johnson	Director	1.00	Director	$0	$0	$0
Richard Lee	Director	1.00	Director	$0	$0	$0
Daniel Buffalo	Director	1.00	Director	$0	$0	$0
Jason Al-lmam	Director	1.00	Director	$0	$0	$0
Debbie Rosales	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	$2,537,840	$2,497,437	$2,382,485	$40,403
2023	$1,916,970	$1,998,139	$2,570,408	$-81,169
2022	$1,717,581	$1,898,614	$1,904,112	$-181,033
2021	$1,015,942	$766,320	$1,999,644	$249,622
2020	$1,855,081	$1,772,598	$1,131,749	$82,483
2019	$1,697,912	$1,797,574	$2,171,117	$-99,662
2018	$1,526,932	$1,527,933	$1,983,529	$-1,001

California Society of Municipal Finance