COMMUNITY ART CENTER OF THE OJAI VALLEY OJAI ART CENTER (EIN 951946313) - 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

1989

Legal Domicile

Principal Officer

HERB HEMMING

Tax Period

2024-01-01 to 2024-12-31

COMMUNITY ART CENTER OF THE OJAI VALLEY OJAI ART CENTER, founded in 1989, is a small nonprofit in the Arts, Culture & Humanities sector that reported $386K in total revenue in fiscal year 2024. Revenue surged 58% from the prior year, signaling strong growth momentum. Expenses of $342K left a modest 11% surplus.

Mission

COMMUNITY ART CENTER TO PROVIDE ART, ART SHOWS, ART CLASSES, POETRY, DANCE, DRAWING, PLAYS AND MUSICALS FOR THE PUBLIC. VENUE FOR THE PUBLIC

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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 $157,601

Program Service Revenue $191,541

Investment Income $10,890

Other Revenue $26,310

TOTAL REVENUE $386,342

Expense Breakdown

Grants Paid $0

Salaries & Benefits $48,040

Fundraising Expenses $0

Program Expenses $233,774

Other Expenses $293,914

TOTAL EXPENSES $341,954

Year-over-Year Comparison

	2024	2023	Change
Revenue	$386,342	$244,799	+0.6%
Expenses	$341,954	$250,403	+0.4%
Net Income	$44,388	$-5,604	-8.9%

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

200

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
HERB HEMMING	President	10.00	Officer Director	$0	$0	$0
RUTH HEMMING	Vice President	0.50	Officer Director	$0	$0	$0
PORTIA JOHNSON	Secretary	1.00	Officer Director	$0	$0	$0
LINDA HARMON	Treasurer	0.00	Director	$0	$0	$0
PHIL REIGE	Director	2.50	Director	$0	$0	$0
RICHARD FRANKLIN	Director	0.50	Director	$0	$0	$0
KARIN DRON	Director	0.25	Director	$0	$0	$0
STEVE ADAMS	Director	0.50	Director	$0	$0	$0
MARK LEWIS	Director	0.50	Director	$0	$0	$0
KATE THOMAS	Director	0.50	Director	$0	$0	$0
JUDY VANDER	Director	0.50	Director	$0	$0	$0
BILL SPELLMAN	Director	0.50	Director	$0	$0	$0
ANNA KOTULA	Director	10.00	Director	$0	$0	$0
COLLEEN O'MARA	Director	0.50	Director	$0	$0	$0
SVEN SHELGREN	Director	0.50	Director	$0	$0	$0
GAI JONES	Director	0.50	Director	$0	$0	$0
LEN KLAIF	Director	0.50	Director	$0	$0	$0
STEVE NEWKIRK	Director	0.50	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	$386,342	$341,954	$467,484	$44,388
2023	$244,799	$250,403	$446,408	$-5,604
2022	$203,215	$189,640	$435,330	$13,575
2021	$143,138	$131,384	$517,932	$11,754
2020	$96,222	$126,867	$482,786	$-30,645
2019	$285,026	$275,966	$503,097	$9,060
2018	$333,717	$214,151	$486,707	$119,566

COMMUNITY ART CENTER OF THE OJAI VALLEY OJAI ART CENTER