SOUTHERN CALIFORNIA OUTRIGGER RACING ASSOCIATION (EIN 113716854) - 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

2004

Legal Domicile

Phone

6196020755

Tax Period

2023-01-01 to 2023-12-31

SOUTHERN CALIFORNIA OUTRIGGER RACING ASSOCIATION, founded in 2004, is a small nonprofit in the Recreation & Sports sector that reported $338K in total revenue in fiscal year 2023. Revenue surged 58% from the prior year, signaling strong growth momentum.

Mission

SCORA IS DEDICATED TO THE PERPETUATION OF OUTRIGGER CANOE RACING BOTH REGIONALLY IN SOUTHERN CALIFORNIA AND WORLDWIDE, AND TO FURTHER THE UNDERSTANDING OF THE RICH PACIFIC ISLAND CULTURE AND TRADITIONS THAT ARE ROOTED IN THE SPORT.

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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 $69,031

Program Service Revenue $264,513

Investment Income $4,513

Other Revenue $0

TOTAL REVENUE $338,057

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,723

Program Expenses $354,437

Other Expenses $367,351

TOTAL EXPENSES $367,351

Year-over-Year Comparison

	2023	2022	Change
Revenue	$338,057	$214,588	+0.6%
Expenses	$367,351	$174,015	+1.1%
Net Income	$-29,294	$40,573	-1.7%

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
PAM TSUJIOKA	Treasurer	1.00	Officer Director	$0	$0	$0
KATHY SHEETS	President	5.00	Officer Director	$0	$0	$0
BUD HOHL	Vice President	5.00	Officer Director	$0	$0	$0
JESSICA FRIIS	Treasurer	5.00	Officer Director	$0	$0	$0
MALIA HOHL	Vice President	5.00	Officer Director	$0	$0	$0
CHEANCE ADAIR	Vice President	5.00	Officer Director	$0	$0	$0
LYNN FLEMER	Director	1.00	Director	$0	$0	$0
JIM TAYLOR	Director	1.00	Director	$0	$0	$0
SUZANNE SERAFIN	Director	1.00	Director	$0	$0	$0
PAULA GOLETA	Director	1.00	Director	$0	$0	$0
JEROLD KAPPEL	Director	1.00	Director	$0	$0	$0
GREG OFNER	Director	1.00	Director	$0	$0	$0
JEFF SLANE	Director	1.00	Director	$0	$0	$0
KIM BOLIVAR	Director	1.00	Director	$0	$0	$0
LARRY LUTZ	Director	1.00	Director	$0	$0	$0
DENISE ISLAS	Director	1.00	Director	$0	$0	$0
KEL SCHWARTZ	Vice President	5.00	Director	$0	$0	$0
HAZELLE WEISSINGER	Director	1.00	Director	$0	$0	$0
CAREN THOMPSON	Director	1.00	Director	$0	$0	$0
EVELYNN AQUINO	Director	1.00	Director	$0	$0	$0
AMY WILLIFORD	Secretary	5.00	Officer Director	$0	$0	$0
KENT MOODY	Director	1.00	Director	$0	$0	$0
JOHN YAMASAKI	Director	1.00	Director	$0	$0	$0
ERIC TALLY	Director	1.00	Director	$0	$0	$0
MATT RHOADES	Director	1.00	Director	$0	$0	$0
MARGARET COULOMBE	Director	1.00	Director	$0	$0	$0
MIKE PRESTRIDGE	Director	1.00	Director	$0	$0	$0
TIM DOUGHERTY	Director	1.00	Director	$0	$0	$0
MELISSA TRAYNOR	Director	1.00	Director	$0	$0	$0
DAVE GREELY	Director	1.00	Director	$0	$0	$0
WILSON SALVADOR	Director	1.00	Director	$0	$0	$0
MAUREEN BASILE	Director	1.00	Director	$0	$0	$0
LORI MUSICO	Director	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
2024	No data	No data	No data	No data
2023	$338,057	$367,351	$218,924	$-29,294
2022	$214,588	$174,015	$282,070	$40,573

SOUTHERN CALIFORNIA OUTRIGGER RACING ASSOCIATION