RANCHO BERNARDO LITTLE LEAGUE

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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

1972

Legal Domicile

Principal Officer

ALINE RACIC

Phone

5853519111

Tax Period

2024-01-01 to 2024-12-31

RANCHO BERNARDO LITTLE LEAGUE, founded in 1972, is a small nonprofit that reported $127K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $167K exceeded revenue, resulting in a 31% operating deficit.

Mission

TO PROVIDE OPPORTUNITIES TO TEACH THE GAME OF BASEBALL TO COMMUNITY YOUTH

Program Service Accomplishments

Program 1

Expenses: $37,463 Revenue: $0

To provide uniforms for players

Program 2

Expenses: $82,551 Revenue: $0

To provide, maintain and equip the playing fields

Program 3

Expenses: $18,638 Revenue: $0

To provide equipment, and umpires for games and practices

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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 $25,348

Program Service Revenue $99,813

Investment Income $14

Other Revenue $2,042

TOTAL REVENUE $127,217

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $3,222

Program Expenses $155,874

Other Expenses $166,640

TOTAL EXPENSES $166,640

Year-over-Year Comparison

	2024	2023	Change
Revenue	$127,217	$113,038	+0.1%
Expenses	$166,640	$150,977	+0.1%
Net Income	$-39,423	$-37,939	+0.0%

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
ALINE RACIC	PRESIDENT	5.00	Director	$0	$0	$0
MARIA HODGES	VICE PRESIDENT OPERATIONS	5.00	Director	$0	$0	$0
DOUG GRAMANN	TREASURER	5.00	Director	$0	$0	$0
CHRIS BOURASSA	SECRETARY	5.00	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	$127,217	$166,640	$10,615	$-39,423
2023	$149,104	$123,404	$87,977	$25,700
2023	$113,038	$150,977	$50,038	$-37,939
2022	$150,800	$115,581	$52,145	$35,219
2022	$149,104	$123,404	$87,977	$25,700