UPLAND GIRLS SOFTBALL LEAGUE

EIN: 237260737 501(c)(3)

Upland, CA

Total Revenue
$104,810
Total Expenses
$105,447
Total Assets
$160,591
Net Assets
$160,591
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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
1990
Legal Domicile
CA
Tax Period
2023-10-01 to 2024-09-30

UPLAND GIRLS SOFTBALL LEAGUE, founded in 1990, is a small nonprofit that reported $105K in total revenue in fiscal year 2023. Revenue fell 54% from the prior year — a significant decline worth monitoring.

Mission

COMMUNITY GIRLS SPORTS LEAGUE

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $104,808
Program Service Revenue $0
Investment Income $2
Other Revenue $0
TOTAL REVENUE $104,810

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $104,132
Other Expenses $95,481
TOTAL EXPENSES $105,447

Year-over-Year Comparison

2023 2022 Change
Revenue $104,810 $229,720 -0.5%
Expenses $105,447 $150,058 -0.3%
Net Income $-637 $79,662 -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

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Governance

Voting Members
10
Independent Members
N/A
Employees
N/A
Volunteers
40

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
5
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
YVETTE ESTORGA SECRETARY 10.00
Officer
$0 $0 $0
ALEX CARRASCO PLAYER AGENT 15.00
Officer
$0 $0 $0
ANGELA CALDERA VICE PRESIDENT 15.00
Officer
$0 $0 $0
JODY EATON TREASURER 20.00
Officer
$0 $0 $0
YVONNE HERNANDEZ PRESIDENT 15.00
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
2024 $104,810 $105,447 $160,591 $-637
2023 $229,720 $150,058 $161,228 $79,662
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