California Sports Officiating Association Inc (EIN 273474995) - 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

Principal Officer

Joseph Kitchen

Phone

5592971551

Tax Period

2025-01-01 to 2025-12-31

California Sports Officiating Association Inc, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $166K in total revenue in fiscal year 2025. Expenses of $160K left a modest 4% surplus.

Mission

To promote, facilitate, and make available competent sports officiation services at youth sports events thereby enabling schools and youth sports leagues to continue to provide recreational opportunities to youth within the surrounding communities.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $165,754

Investment Income $0

Other Revenue $0

TOTAL REVENUE $165,754

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $157,443

Other Expenses $159,828

TOTAL EXPENSES $159,828

Year-over-Year Comparison

	2025	2024	Change
Revenue	$165,754	$162,756	+0.0%
Expenses	$159,828	$159,701	+0.0%
Net Income	$5,926	$3,055	+0.9%

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
Joseph Kitchen	President	1.00	Officer Director	$0	$0	$0
Rodrick McKinney	Secretary	0.00	Officer Director	$0	$0	$0
Cheryl Kitchen	Treasurer	0.00	Officer Director	$0	$0	$0
Daren Miller	Director	0.00	Director	$0	$0	$0
Fred Barker	Director	0.00	Director	$0	$0	$0
Darin Kuhn	Director	0.00	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
2025	$165,754	$159,828	$17,088	$5,926
2024	No data	No data	No data	No data
2023	$162,226	$155,699	$8,107	$6,527
2022	$131,805	$141,062	$1,580	$-9,257
2021	$42,831	$40,050	$10,837	$2,781
2020	$79,308	$80,922	$8,056	$-1,614
2019	$127,849	$125,534	$9,670	$2,315
2018	$123,914	$125,217	$7,355	$-1,303

California Sports Officiating Association Inc