SAN DIEGO COUNTY CAPITAL ASSET LEASING CORPORATION (EIN 330071263) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1984

Legal Domicile

Principal Officer

Samantha Weisman

Phone

6195315177

Tax Period

2024-07-01 to 2025-06-30

SAN DIEGO COUNTY CAPITAL ASSET LEASING CORPORATION, founded in 1984, is a mid-sized nonprofit that reported $55.4M in total revenue in fiscal year 2024. Revenue fell 72% from the prior year — a significant decline worth monitoring. Expenses of $155.2M exceeded revenue, resulting in a 180% operating deficit.

Mission

San Diego County Capital Asset Leasing Corporation SANCAL is a non-profit benefit corporation supporting the acquisition installation & construction of improvements real property & equipment by the County of San Diego County for public purposes via lease financing arrangements with the County.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $15,402,176

Investment Income $6,728,200

Other Revenue $33,281,317

TOTAL REVENUE $55,411,693

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $155,188,650

Other Expenses $155,188,650

TOTAL EXPENSES $155,188,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$55,411,693	$198,140,920	-0.7%
Expenses	$155,188,650	$65,067,805	+1.4%
Net Income	$-99,776,957	$133,073,115	-1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$1,300

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Michel Anderson	Chair	Director	$0	$0	$300
Jeff C Kane	Vice-Chair	Director	$0	$0	$300
John Todd	Secretary	Director	$0	$0	$300
Shirley Nakawatase	Treasurer	Director	$0	$0	$400

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	$55,411,693	$155,188,650	$300,279,768	$-99,776,957
2024	$198,140,920	$65,067,805	$417,490,445	$133,073,115
2023	$16,519,902	$66,353,960	$137,175,266	$-49,834,058
2022	$77,197,680	$26,552,608	$185,751,662	$50,645,072
2021	$41,735,289	$46,042,016	$104,250,616	$-4,306,727
2020	$41,105,054	$45,814,422	$148,465,426	$-4,709,368

SAN DIEGO COUNTY CAPITAL ASSET LEASING CORPORATION