Imperial Valley College Foundation (EIN 956120642) - 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

Formation Year

1965

Legal Domicile

Phone

7603556103

Tax Period

2023-07-01 to 2024-06-30

Imperial Valley College Foundation, founded in 1965, is a small nonprofit in the Education sector that reported $444K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $564K exceeded revenue, resulting in a 27% operating deficit.

Mission

The Foundation is an independent organization operating solely for the benefit of Imperial Valley Community College. The Foundation receives public support for the benefit of the students at the college.

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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 (2023)

Revenue Breakdown

Contributions & Grants $275,674

Program Service Revenue $0

Investment Income $96,064

Other Revenue $72,544

TOTAL REVENUE $444,282

Expense Breakdown

Grants Paid $377,991

Salaries & Benefits $49,712

Fundraising Expenses $0

Program Expenses $407,631

Other Expenses $136,622

TOTAL EXPENSES $564,325

Year-over-Year Comparison

	2023	2022	Change
Revenue	$444,282	$824,700	-0.5%
Expenses	$564,325	$740,659	-0.2%
Net Income	$-120,043	$84,041	-2.4%

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

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

$123,391

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Monica Rogers	Coordinator	0.00		$0	$0	$144,435
Rod Smart	Executive Dir.	40.00	Officer	$0	$0	$123,391
Sayrs Morris	Director	1.00	Director	$0	$0	$0
Victor Jaime	Director	1.00	Director	$0	$0	$0
Elizabeth Espinoza	Director	1.00	Director	$0	$0	$0
Karla Sigmond	Director	0.00	Director	$0	$0	$0
Celeste Alvarez	Director	0.00	Director	$0	$0	$0
Dan Devoy	Director	1.00	Director	$0	$0	$0
Mary Lofgren	Director	1.00	Director	$0	$0	$0
Mike Kelley	Director	1.00	Director	$0	$0	$0
Vince Signorotti	Director	1.00	Officer Director	$0	$0	$0
Fidel Gonzalez	Treasurer	1.00	Officer Director	$0	$0	$0
Robert Rubio	Secretary	1.00	Officer Director	$0	$0	$0
Sean Wilcock	President	1.00	Director	$0	$0	$0
Dr Lennor Johnson	Director	1.00	Director	$0	$0	$0
Dr Daniel Ortiz	Director	1.00	Director	$0	$0	$0
Erika Aponte	Director	1.00	Director	$0	$0	$0
Fred Miramontes	Vice President	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	No data	No data	No data	No data
2024	$444,282	$564,325	$3,189,670	$-120,043
2023	$824,700	$740,659	$3,133,293	$84,041
2022	$1,330,778	$966,639	$2,793,997	$364,139
2021	$307,578	$300,878	$2,800,391	$6,700
2020	$428,352	$377,266	$2,376,684	$51,086
2019	$336,256	$249,576	$2,326,817	$86,680

Imperial Valley College Foundation