LOS ANGELES COUNTY PARKS FOUNDATION

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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

Principal Officer

JOE R MENDOZA

Phone

5622432132

Tax Period

2024-07-01 to 2025-06-30

LOS ANGELES COUNTY PARKS FOUNDATION, founded in 1980, is a community nonprofit in the Recreation & Sports sector that reported $5.6M in total revenue in fiscal year 2024. Revenue surged 81% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.4M, a strong 25% operating margin.

Mission

THE MISSION OF LACPF IS TO PROMOTE COMMUNITY AND QUALITY OF LIFE FOR ALL RESIDENTS.

Program Service Accomplishments

Program 1

Expenses: $4,134,944

REFURBISHING AND RENOVATION OF NUMEROUS BASKETBALL COURTS THROUGHOUT LOS ANGELES COUNTY, SUPPORTED THE RECOVERY EFFORTS OF THE LOMA ALTA PARK IN ALTADENA AND PROVIDED CAMPS FOR CHILDREN.

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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 $5,590,457

Program Service Revenue $0

Investment Income $1,096

Other Revenue $0

TOTAL REVENUE $5,591,553

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $11,302

Program Expenses $4,134,944

Other Expenses $4,184,166

TOTAL EXPENSES $4,184,166

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,591,553	$3,095,533	+0.8%
Expenses	$4,184,166	$2,432,133	+0.7%
Net Income	$1,407,387	$663,400	+1.1%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOE MENDOZA	PRESIDENT	5.00	Officer Director	$0	$0	$0
ANDY ROOK	TREASURER	5.00	Officer Director	$0	$0	$0
DAVE FORD	SECRETARY	5.00	Officer Director	$0	$0	$0
JONATHAN KAGAN	MEMBER	2.00	Director	$0	$0	$0
MIA LEHR	MEMBER	2.00	Director	$0	$0	$0
NORMA GARCIA-GONZALEZ	EX OFICIO	2.00	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	$5,591,553	$4,184,166	$2,572,809	$1,407,387
2024	$1,501,505	$1,157,556	$1,049,334	$343,949
2023	$3,095,533	$2,432,133	$1,057,898	$663,400