Gay Mens Chorus of Los Angeles

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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

1980

Legal Domicile

Phone

4242396499

Tax Period

2024-09-01 to 2025-08-31

Gay Mens Chorus of Los Angeles, founded in 1980, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $1.4M left a modest 12% surplus.

Mission

TO CREATE MUSICAL EXPERIANCES THAT STRENGTHEN OUR ROLE AS A LEADER AMONG LESBIAN, GAY, BISEXUAL, TRANSGENDER (LGBT) AND PERFORMING ARTS ORGANIZATION, ENRICH OUR MEMBER-ARTISTS, SUPPORT LGBT YOUTH, CHALLENGE HOMOPHOBIA, AND EXPOSE NEW COMMUNITIES TO OUR MESSAGE OF EQUALITY.

Program Service Accomplishments

Program 1

Expenses: $459,558

EVENTS PUT ON BY THE ORGANIZATION TO SUPPORT THE MISSON STATEMENT OF ORGANIZATION.

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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 $828,681

Program Service Revenue $701,644

Investment Income $71,297

Other Revenue $282

TOTAL REVENUE $1,601,904

Expense Breakdown

Grants Paid $0

Salaries & Benefits $565,154

Fundraising Expenses $34,099

Program Expenses $459,558

Other Expenses $844,871

TOTAL EXPENSES $1,410,025

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,601,904	$1,329,051	+0.2%
Expenses	$1,410,025	$1,363,658	+0.0%
Net Income	$191,879	$-34,607	-6.5%

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

325

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

$149,868

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lou Spisto	Executive Dir.	40.00	Director	$149,868	$0	$149,868
Greg Weaver	Chairman	4.00	Officer Director	$0	$0	$0
Neil Vyas	Vice Chairman	4.00	Officer Director	$0	$0	$0
Vincent Nevills	Treasurer	4.00	Officer Director	$0	$0	$0
Patrick Beller	Director	4.00	Director	$0	$0	$0
Dr Jerry P Abraham	Director	4.00	Director	$0	$0	$0
Haig Youredjian	Director	4.00	Director	$0	$0	$0
Betsy Butler	Director	4.00	Director	$0	$0	$0
Sam Tabbara	Secretary	4.00	Director	$0	$0	$0
Scott Yeilding	Director	4.00	Director	$0	$0	$0
Jackie Plaza	Director	4.00	Director	$0	$0	$0
Ted Collins	COO	4.00	Officer Director	$0	$0	$0
Damon Dennis	Director	4.00	Director	$0	$0	$0
Thomas Franklin	Director	4.00	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	$1,601,904	$1,410,025	$2,013,824	$191,879
2024	$1,329,051	$1,363,658	$1,778,992	$-34,607
2023	$1,799,316	$1,520,255	$1,688,553	$279,061
2022	$1,698,343	$1,254,460	$1,517,232	$443,883
2021	$1,074,754	$463,923	$1,161,090	$610,831
2020	$893,610	$674,978	$551,680	$218,632
2019	$1,934,005	$1,588,530	$476,850	$345,475
2018	$2,029,124	$2,135,110	$256,835	$-105,986