MUNICIPAL MANAGEMENT ASSOC OF SO CAL (EIN 953263641) - 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

Phone

8773147080

Tax Period

2025-01-01 to 2025-12-31

MUNICIPAL MANAGEMENT ASSOC OF SO CAL is a small nonprofit that reported $576K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $533K left a modest 7% surplus.

Mission

PROFESSIONAL EDUCATION AND NETWORK

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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 (2025)

Revenue Breakdown

Contributions & Grants $103,659

Program Service Revenue $472,322

Investment Income $10

Other Revenue $0

TOTAL REVENUE $575,991

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $426,326

Other Expenses $532,907

TOTAL EXPENSES $532,907

Year-over-Year Comparison

	2025	2024	Change
Revenue	$575,991	$500,600	+0.2%
Expenses	$532,907	$473,025	+0.1%
Net Income	$43,084	$27,575	+0.6%

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
Jonathan Royas	past president	5.00	Director	$0	$0	$0
Mark Jimenez	Dir. of Memembe	10.00	Director	$0	$0	$0
Brendan Pringle	dir. of program	10.00	Director	$0	$0	$0
Joseph Cisneros	President	10.00	Officer	$0	$0	$0
Nicole Tibbet	Treasurer	10.00	Officer	$0	$0	$0
Kirsten Graham	Vice President	10.00	Officer	$0	$0	$0
Rebecca Bernstorff	Secretary	10.00	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
2025	$575,991	$532,907	$165,164	$43,084
2024	No data	No data	No data	No data
2023	$407,371	$407,072	$94,505	$299
2022	$280,310	$343,232	$94,206	$-62,922
2021	$117,325	$104,485	$157,128	$12,840
2020	$121,965	$217,210	$144,288	$-95,245
2019	$266,881	$155,708	$239,533	$111,173
2018	$250,099	$233,491	$128,360	$16,608

MUNICIPAL MANAGEMENT ASSOC OF SO CAL