SOUTH BAY YOUTH BASKETBALL (EIN 202856772) - 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

2005

Legal Domicile

Principal Officer

KENT FUJIMURA

Phone

3103247169

Tax Period

2024-06-01 to 2025-05-31

SOUTH BAY YOUTH BASKETBALL, founded in 2005, is a small nonprofit in the Recreation & Sports sector that reported $102K in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring.

Mission

SOUTH BAY YOUTH BASKETBALL IS COMMITTED TO PROVIDING YOUTH OF ALL SKILL LEVELS AN ORGANIZED AND SAFE LEARNING ENVIRONMENT IN WHICH TO DEVELOP, PLAY, AND APPRECIATE THE GAME OF BASKETBALL SBYB PROMOTES THE PRINCIPAL OF PARTICIPATION AND SPORTSMANSHIP, AND THE DEVELOPMENT OF GOOD CHARACTER. IT IS SBYB'S PHILOSOPHY THAT WINNING SHOULD NOT OVERSHADOW THESE PRINCIPLES.

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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 $0

Program Service Revenue $97,012

Investment Income $3,133

Other Revenue $1,944

TOTAL REVENUE $102,089

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $99,323

Other Expenses $101,061

TOTAL EXPENSES $101,061

Year-over-Year Comparison

	2024	2023	Change
Revenue	$102,089	$141,939	-0.3%
Expenses	$101,061	$92,700	+0.1%
Net Income	$1,028	$49,239	-1.0%

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
KENT FUJIMURA	TREASURER	N/A	Officer	$0	$0	$0
WARREN WONG	PRESIDENT	N/A	Officer	$0	$0	$0
LORI FAN	SECRETARY	N/A	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	$102,089	$101,061	$133,100	$1,028
2024	$141,939	$92,700	$130,025	$49,239
2023	$40,800	$91,440	$80,786	$-50,640
2022	$-100	$3,356	$131,425	$-3,456
2021	$2,342	$2,466	$134,881	$-124
2020	$147,189	$140,480	$139,105	$6,709
2020	$147,189	$144,580	$135,005	$2,609
2019	$132,753	$128,645	$132,396	$4,108

SOUTH BAY YOUTH BASKETBALL