CALIFORNIA COLLEGIATE LEAGUE (EIN 271649324) - 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

2010

Legal Domicile

Phone

8057957814

Tax Period

2023-11-01 to 2024-10-31

CALIFORNIA COLLEGIATE LEAGUE, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $383K in total revenue in fiscal year 2023. Revenue surged 54% from the prior year, signaling strong growth momentum. Expenses of $325K left a modest 15% surplus.

Mission

THE CALIFORNIA COLLEGIATE LEAGUE IS AN AMATEUR BASEBALL ORGANIZATION PROMOTING AND FOSTERING COMPETITION BETWEEN AMATEUR BASEBALL TEAMS THROUGHOUT CALIFORNIA.

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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 $299,150

Program Service Revenue $83,388

Investment Income $4

Other Revenue $0

TOTAL REVENUE $382,542

Expense Breakdown

Grants Paid $0

Salaries & Benefits $35,949

Fundraising Expenses $0

Program Expenses $294,988

Other Expenses $289,330

TOTAL EXPENSES $325,279

Year-over-Year Comparison

	2023	2022	Change
Revenue	$382,542	$249,104	+0.5%
Expenses	$325,279	$142,546	+1.3%
Net Income	$57,263	$106,558	-0.5%

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

N/A

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

$13,725

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AARON MILAM	Executive Dir.	15.00	Director	$11,225	$0	$11,225
MICHAEL SIMPSON	Secretary	2.00	Director	$1,500	$0	$1,500
RANDOLPH M RILEY	CFO	10.00	Director	$1,000	$0	$1,000
DARRELL MILLER	Director	2.00	Director	$0	$0	$0
NICHOLAS GORMAN	Director	2.00	Director	$0	$0	$0
DAVID SOLIZ	Director	2.00	Director	$0	$0	$0
ADAM STOWE	Director	2.00	Director	$0	$0	$0
WILLIAM H PINTARD	Director	2.00	Director	$0	$0	$0
MATTHEW LUNDGREN	Director	2.00	Director	$0	$0	$0
BENJAMIN CROMBIE	Director	2.00	Director	$0	$0	$0
BRANT CUMMINGS	Director	2.00	Director	$0	$0	$0
ELMO GEOGHEGAN	Director	2.00	Director	$0	$0	$0
EDUARDO LOERA	Director	2.00	Director	$0	$0	$0
MAXIM SHUPE	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
2024	$382,542	$325,279	$237,619	$57,263
2023	$249,104	$142,546	$181,085	$106,558
2022	$257,278	$338,436	$67,527	$-81,158
2021	$229,240	$195,263	$152,840	$33,977
2020	$120,132	$32,503	$118,863	$87,629
2019	$185,089	$168,710	$16,379	$16,379
2018	$157,754	$158,441	No data	$-687

CALIFORNIA COLLEGIATE LEAGUE