LONG BEACH ORANGE COUNTY SOFTBALL … - 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

2006

Legal Domicile

Principal Officer

MICHAEL J RIVERA II

Phone

5628528189

Tax Period

2018-01-01 to 2018-12-31

LONG BEACH ORANGE COUNTY SOFTBALL LEAGUE, founded in 2006, is a micro nonprofit that reported $77K in total revenue in fiscal year 2018. Revenue fell 40% from the prior year — a significant decline worth monitoring.

Mission

THE MISSION IS TO INSURE THAT TEAMS AND TEAM MEMBERS ARE IN COMPLIANCE WITH THE CODE OF AMATURE SPORTS ALLIANCE OF NORTH AMERICA.

Program Service Accomplishments

Program 1

Expenses: $76,565 Revenue: $76,566

THE ORGANIZATION PROVIDES AN ORGANIZED ENVIORMENT FOR ADULT TEAMS TO PARTICIPATE AND COMPETE IN SOFTBALL GAMES.

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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 (2018)

Revenue Breakdown

Contributions & Grants $76,566

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $76,566

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $76,565

Other Expenses $13,880

TOTAL EXPENSES $76,565

Year-over-Year Comparison

	2018	2017	Change
Revenue	$76,566	$128,602	-0.4%
Expenses	$76,565	$101,567	-0.2%
Net Income	$1	$27,035	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TYLER CROUSE	COMMISSIONER	004.00	Officer Director	$0	$0	$0
MICHAEL NUTTER	VICE-COMMISSIONER	001.00	Officer Director	$0	$0	$0
BRYAN CLARK	TREASURER	005.00	Officer Director	$0	$0	$0
PATRIC DYSON	SECRETARY	001.00	Officer Director	$0	$0	$0
DAVE EDWARDS	OPEN DIV DIRECTOR	001.00	Director	$0	$0	$0
IKAIKA KALEIWAHEA	OPEN MEM AT LG	001.00	Director	$0	$0	$0
JIM POER	OPEN MEM AT LG	001.00	Director	$0	$0	$0
JACKIE SHAMROCK	WOMEN MEM AT LG	001.00	Director	$0	$0	$0
LAURA CADRANEL	WOMEN MEM AT LG	001.00	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
2018	$76,566	$76,565	$50,134	$1

LONG BEACH ORANGE COUNTY SOFTBALL LEAGUE