CHRISTIAN SPORTS INTERNATIONAL

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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

Principal Officer

George Villegas

Phone

7244531400

Tax Period

2023-01-01 to 2023-12-31

CHRISTIAN SPORTS INTERNATIONAL, founded in 1990, is a small nonprofit that reported $319K in total revenue in fiscal year 2023. Revenue decreased 20% compared to the prior year.

Mission

CSI brings the good news of Jesus Christ to the unsaved and unchurched through participation in a wide spectrum of sports and special events.

Program Service Accomplishments

Program 1

Expenses: $284,760 Revenue: $91,646

CSI held various clinics and sports programs for youth. These programs combine quality sports instruction while learning the word of Jesus Christ. CSI also formed a high school prayer group and 2...

CSI held various clinics and sports programs for youth. These programs combine quality sports instruction while learning the word of Jesus Christ. CSI also formed a high school prayer group and 2 Christian baseball teams.

Program 2

Expenses: $44,279 Revenue: $27,079

CSI sponsored a traveling BMX race team that participated in races around the US. CSI provides Christian outreach events in conjunction with these races.

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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 $234,700

Program Service Revenue $91,646

Investment Income $3

Other Revenue $-7,174

TOTAL REVENUE $319,175

Expense Breakdown

Grants Paid $3,500

Salaries & Benefits $270,818

Fundraising Expenses $0

Program Expenses $329,039

Other Expenses $75,122

TOTAL EXPENSES $349,440

Year-over-Year Comparison

	2023	2022	Change
Revenue	$319,175	$397,979	-0.2%
Expenses	$349,440	$385,986	-0.1%
Net Income	$-30,265	$11,993	-3.5%

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

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
Mark Salazar	VP CSI West	40.00	Highest	$75,230	$0	$75,230
George Villegas	Chairman of the Board	5.00	Director	$0	$0	$0
David Rettig	Vice Chairman	5.00	Director	$0	$0	$0
Richard Vickroy	Director	2.00	Director	$0	$0	$0
Jeff Kern	Treasurer	2.00	Director	$0	$0	$0
Kendell Stellfox	Director	2.00	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
2023	$319,175	$349,440	$25,615	$-30,265
2022	$397,979	$385,986	$65,201	$11,993
2021	$353,575	$339,500	$65,518	$14,075
2020	$289,845	$271,895	$43,495	$17,950