CULVER PALMS MEALS ON WHEELS

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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

1974

Legal Domicile

Principal Officer

PAMELA ECKERT-FRIEDEN

Phone

3105590666

Tax Period

2024-04-01 to 2025-03-31

CULVER PALMS MEALS ON WHEELS, founded in 1974, is a small nonprofit that reported $285K in total revenue in fiscal year 2024. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $395K exceeded revenue, resulting in a 39% operating deficit.

Mission

To provide meals on the west side of Los Angeles from Pico Blvd. to LAX, delivered by volunteers to people with illness, disability, or aging who cannot plan, shop, or provide for themselves.

Program Service Accomplishments

Program 1

Expenses: $355,646 Revenue: $97,957

Mission/Overview:Culver Palms Meals on Wheels provides nutritious meals, subsidies for those in financial need, and volunteer-driven support to reduce hunger, isolation, and hardship among homebound seniors and individuals with disabilities in Culver City and West Los Angeles.1. Home-Delivered Meals ProgramIn FY 20242025, CPMOW delivered 34,667 meals to homebound seniors and individuals with disabilities. Service included 1,530 Fresh Friday produce bags, 130 free Thanksgiving meals, and 55 emergency food bags. Clients were also celebrated with holiday and birthday gifts, helping reduce isolation and ensure dignity.2. Nutrition Subsidy ProgramTo ensure access regardless of income, CPMOW fully subsidized 15,846 meals (up from 12,858 in FY 20232024). Partially subsidized meals declined from 9,215 to 8,472, showing a greater need for full support. Subsidies directly reduce hunger for clients with the most tremendous financial hardship.3. Volunteer Engagement & Client SupportVolunteers contributed 10,980 hours (valued at $410,794) through meal delivery, safety checks, and companionship. They also delivered holiday and birthday gifts, reinforcing that clients are remembered and cared for year-round.

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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 $166,960

Program Service Revenue $97,957

Investment Income $17,594

Other Revenue $2,528

TOTAL REVENUE $285,039

Expense Breakdown

Grants Paid $0

Salaries & Benefits $159,943

Fundraising Expenses $15,628

Program Expenses $355,646

Other Expenses $235,536

TOTAL EXPENSES $395,479

Year-over-Year Comparison

	2024	2023	Change
Revenue	$285,039	$383,705	-0.3%
Expenses	$395,479	$366,542	+0.1%
Net Income	$-110,440	$17,163	-7.4%

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

102

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

$82,919

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAMELA ECKERT-FRIEDEN	Executive Dir.	35.00	Officer	$82,919	$0	$82,919
ALAN HALL	BOARD CHAIR	2.00	Director	$0	$0	$0
AMY CHANG	Treasurer	1.00	Director	$0	$0	$0
DENISE WEDDLE	CORRSEPD SECY.	2.00	Director	$0	$0	$0
JULIE WEST	BOARD SECRETARY	3.00	Director	$0	$0	$0
KATE ROSLOFF	Director	1.00	Director	$0	$0	$0
CECELIA BOSKIN	Director	1.00	Director	$0	$0	$0
BONNIE KEADY	Director	1.00	Director	$0	$0	$0
CHARLOTTE WILLIAMS	Director	1.00	Director	$0	$0	$0
MARK LUEVANO	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
2025	$285,039	$395,479	$255,117	$-110,440
2024	$383,705	$366,542	$371,139	$17,163
2023	$322,613	$331,200	$351,673	$-8,587
2022	$308,981	$315,456	$359,732	$-6,475
2021	$543,506	$318,231	$368,511	$225,275
2020	$251,055	$258,825	$139,891	$-7,770
2019	$112,155	$112,407	$147,661	$-252