MAMMOTH LAKES CHAMBER OF COMMERCE

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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

BRIANNA GOICO

Phone

7609342712

Tax Period

2024-07-01 to 2025-06-30

MAMMOTH LAKES CHAMBER OF COMMERCE, founded in 1989, is a small nonprofit that reported $449K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $396K left a modest 12% surplus.

Mission

TO PROMOTE PROFITABLE COMMERCE OPERATIONS AND RELATIONSHIPS WITHIN THE TOWN OF MAMMOTH LAKES, CA.

Program Service Accomplishments

Program 1

Expenses: $16,218

POWER LUNCHES - REGULAR MEMBERSHIP MEETINGS FOR THE CHAMBER. THE PURPOSE OF THE MEETINGS ARE TO PROVIDE NETWORKING OPPORTUNITIES, MANAGEMENT TRAINING SESSIONS AND TO INFORM THE MEMBERSHIP OF...

POWER LUNCHES - REGULAR MEMBERSHIP MEETINGS FOR THE CHAMBER. THE PURPOSE OF THE MEETINGS ARE TO PROVIDE NETWORKING OPPORTUNITIES, MANAGEMENT TRAINING SESSIONS AND TO INFORM THE MEMBERSHIP OF IMPORTANT ISSUES FACING THE MAMMOTH LAKES BUSINESS COMMUNITY.

Program 2

Expenses: $9,209

WOMEN IN BUSINESS - MAMMOTH LAKES CHAMBER OF COMMERCE'S WOMEN IN BUSINESS PROGRAM ASSISTS WOMEN IN THE MAMMOTH LAKES AREA WITH DEVELOPING THEIR PROFESSIONAL SKILLS AND CONNECTIONS THROUGH OUR...

WOMEN IN BUSINESS - MAMMOTH LAKES CHAMBER OF COMMERCE'S WOMEN IN BUSINESS PROGRAM ASSISTS WOMEN IN THE MAMMOTH LAKES AREA WITH DEVELOPING THEIR PROFESSIONAL SKILLS AND CONNECTIONS THROUGH OUR EDUCATIONAL PROGRAMMING AND NETWORKING OPPORTUNITIES.

Program 3

Expenses: $23,125

CUSTOMER SERVICE TRAINING PROGRAM - MAMMOTH LAKES CHAMBER OF COMMERCE HOLDS TRAININGS THROUGHOUT THE YEAR FOR BOTH THE MANAGEMENT/OWNER LEVEL AND FRONTLINE, GUEST FACING EMPLOYEES. EACH NOVEMBER THE CHAMBER BRINGS IN AN EXPERT, FROM OUTSIDE THE COMMUNITY, TO HOLD CUSTOMER SERVICE WORKSHOPS AND EDUCATE OUR BUSINESS COMMUNITY ON HOW TO PROVIDE A BETTER GUEST EXPERIENCE.

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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 $185,244

Program Service Revenue $301,410

Investment Income $1,509

Other Revenue $-39,504

TOTAL REVENUE $448,659

Expense Breakdown

Grants Paid $0

Salaries & Benefits $256,218

Fundraising Expenses $63,912

Program Expenses $76,738

Other Expenses $139,867

TOTAL EXPENSES $396,085

Year-over-Year Comparison

	2024	2023	Change
Revenue	$448,659	$397,706	+0.1%
Expenses	$396,085	$405,273	0.0%
Net Income	$52,574	$-7,567	-7.9%

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

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

$97,565

Total Directors

$71,077

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH BRENGLE JR	EXECUTIVE DIRECTOR	40.00	Director	$65,311	$5,766	$71,077
JERRICA MILLER	DIRECTOR	2.00	Director	$0	$0	$0
SERGIO MORENO	DIRECTOR	2.00	Director	$0	$0	$0
SONJA BUSH	DIRECTOR	2.00	Director	$0	$0	$0
WYATT SIMMONS	DIRECTOR	2.00	Director	$0	$0	$0
BETSY TRUAX	DIRECTOR	2.00	Director	$0	$0	$0
TODD ROBERTS	DIRECTOR	2.00	Director	$0	$0	$0
LOREE PETERSON	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT BRUMFIELD	DIRECTOR	2.00	Director	$0	$0	$0
ANDREA WALKER	PAST PRESIDENT	3.00	Officer	$0	$0	$0
TOM PARKER	VICE CHAIR	3.00	Officer	$0	$0	$0
LUAN MENDEL	CHAIR ELECT	3.00	Officer	$0	$0	$0
ALISA MOKLER HARPER	BOARD CHAIR	3.00	Officer	$0	$0	$0
KERRY PETERSON	TREASURER	3.00	Officer	$0	$0	$0
BRIANNA GOICO	PRESIDENT	40.00	Officer	$84,020	$13,545	$97,565

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	$448,659	$396,085	$314,538	$52,574
2024	$397,706	$405,273	$263,495	$-7,567
2023	$387,930	$399,122	$274,007	$-11,192
2022	$427,724	$323,532	$285,171	$104,192
2021	$396,877	$391,024	$176,182	$5,853
2020	$427,642	$358,952	$172,188	$68,690