NATURE CENTER ASSOCIATES OF LOS AN… - Form 990 Financial Data

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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

1961

Legal Domicile

Principal Officer

LAURA NICHOLSON

Phone

6263454841

Tax Period

2024-01-01 to 2024-12-31

NATURE CENTER ASSOCIATES OF LOS ANGELES COUNTY, founded in 1961, is a small nonprofit in the Environment sector that reported $251K in total revenue in fiscal year 2024. Revenue surged 75% from the prior year, signaling strong growth momentum. The organization ran a surplus of $78K, a strong 31% operating margin.

Mission

TO DEVELOP IN CHILDREN AND ADULTS AN AWARENESS AND APPRECIATION OF THE NATURAL WORLD

Program Service Accomplishments

Program 1

Expenses: $57,928 Revenue: $5,605

PROGRAM SERVICES/ VISITOR AMENITIES: INCLUDING BUT NOT LIMITED TO: CONSTRUCTION OF A PARKING LOT RESTROOM AND AMPHITHEATER EVENTS AT PLACERITA NATURE CENTER, INTERPRETIVE SIGNAGE AND A SNAKE...

PROGRAM SERVICES/ VISITOR AMENITIES: INCLUDING BUT NOT LIMITED TO: CONSTRUCTION OF A PARKING LOT RESTROOM AND AMPHITHEATER EVENTS AT PLACERITA NATURE CENTER, INTERPRETIVE SIGNAGE AND A SNAKE ENCLOSURE AT WHITTIER NARROWS NATURE CENTER, AND MOONLIGHT HIKES AND SCHOOL BUS GRANT PROGRAM FOR STUDENTS TO VISIT EATON CANYON NATURE CENTER

Program 2

Expenses: $20,937 Revenue: $31,152

ANIMAL CARE - PROVIDE REFUGE AND REHABILITATIVE CARE FOR ABANDONED AND INJURED WILDLIFE.

Program 3

Expenses: $17,702 Revenue: $6,785

RECRUITMENT, TRAINING, AND EDUCATION/ENRICHMENT EVENTS FOR DOCENT VOLUNTEERS.MANAGE AND ADMINISTRATE PROGRAM SERVICES.

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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 $56,984

Program Service Revenue $47,468

Investment Income $95,293

Other Revenue $51,023

TOTAL REVENUE $250,768

Expense Breakdown

Grants Paid $28,520

Salaries & Benefits $0

Fundraising Expenses $11,812

Program Expenses $115,178

Other Expenses $143,807

TOTAL EXPENSES $172,327

Year-over-Year Comparison

	2024	2023	Change
Revenue	$250,768	$143,152	+0.8%
Expenses	$172,327	$126,700	+0.4%
Net Income	$78,441	$16,452	+3.8%

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

300

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
TERRY GINSBERG	Director	1.00	Director	$0	$0	$0
KEN YASUKAWA	Director	1.00	Director	$0	$0	$0
KERRI PAYNE-LUE	Director	1.00	Director	$0	$0	$0
JANE MILNER	Director	1.00	Director	$0	$0	$0
LOU ORR	Director	1.00	Director	$0	$0	$0
LAURA NICHOLSON	President	2.00	Officer	$0	$0	$0
SANDRA CATTELL	Vice President	1.00	Officer	$0	$0	$0
NIKKI DAIL	Treasurer	2.00	Officer	$0	$0	$0
MARGE MAYOTTE-HIRN	Secretary	1.00	Officer	$0	$0	$0
MARIE SCHERB	Secretary	1.00	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	No data	No data	No data	No data
2024	$250,768	$172,327	$1,740,668	$78,441
2023	$143,152	$126,700	$1,633,974	$16,452
2022	$187,664	$90,887	$1,629,724	$96,777
2021	$205,949	$88,674	$1,677,979	$117,275
2020	$118,305	$89,128	$1,560,724	$29,177

NATURE CENTER ASSOCIATES OF LOS ANGELES COUNTY