SAN DIEGUITO FOR DRUG-FREE YOUTH

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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

1988

Legal Domicile

Principal Officer

Judi Strang

Phone

8583826598

Tax Period

2023-01-01 to 2023-12-31

SAN DIEGUITO FOR DRUG-FREE YOUTH, founded in 1988, is a small nonprofit that reported $528K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year.

Mission

Provide alcohol, tobacco and other drug education and activities for youth, families and communities.

Program Service Accomplishments

Program 1

Expenses: $300,000 Revenue: $0

Youth prevention activities including peer to peer education

Program 2

Expenses: $228,400 Revenue: $0

Parent and community prevention education

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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 $528,400

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $528,400

Expense Breakdown

Grants Paid $0

Salaries & Benefits $441,153

Fundraising Expenses $0

Program Expenses $528,400

Other Expenses $87,247

TOTAL EXPENSES $528,400

Year-over-Year Comparison

	2023	2022	Change
Revenue	$528,400	$563,460	-0.1%
Expenses	$528,400	$563,460	-0.1%
Net Income	$0	$0	N/A

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

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
Fred Becker	Parent Educator	1	Director	$0	$0	$0
Sophia Bouvier	Bilingual Coordinator	1	Director	$0	$0	$0
Deseret Elledge	Nurse	1	Director	$0	$0	$0
Carol Green	Public Relations	1	Director	$0	$0	$0
Kenneth Hansen	Pharmacist	1	Director	$0	$0	$0
Thomas Hetherington	Teacher	1	Director	$0	$0	$0
Monica Moore	Small Business Owner	1	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$528,400	$528,400	No data	No data
2022	$563,460	$563,460	No data	No data
2021	$599,070	$599,070	No data	No data
2020	$370,984	$370,984	No data	No data