VISTA AMERICAN LITTLE LEAGUE

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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

1963

Legal Domicile

Principal Officer

MARCELA TORRES

Phone

7608093595

Tax Period

2021-10-01 to 2022-09-30

VISTA AMERICAN LITTLE LEAGUE, founded in 1963, is a micro nonprofit that reported $73K in total revenue in fiscal year 2021. Revenue surged 27% from the prior year, signaling strong growth momentum. Expenses of $100K exceeded revenue, resulting in a 37% operating deficit.

Mission

TO PROVIDE A SUPERVISED PROGRAM OF COMPETITIVE YOUTH BASEBALL GAMES

Program Service Accomplishments

Program 1

Expenses: $93,461 Revenue: $0

QUALIFIED ADULTS RECRUITED TO TEACH AND RUN LEAGUE BASEBALL FOR YOUTH IN THE COMMUNITY. THE REGISTRATION FEES ARE IMPOSED TO COVER THE COST OF MAINTAINING AND LIGHTING THE BASBALL FIELDS, NEW...

QUALIFIED ADULTS RECRUITED TO TEACH AND RUN LEAGUE BASEBALL FOR YOUTH IN THE COMMUNITY. THE REGISTRATION FEES ARE IMPOSED TO COVER THE COST OF MAINTAINING AND LIGHTING THE BASBALL FIELDS, NEW EQUIPMENT AND UNIFORMS, UMPIRES AND SCOREKEEPERS AND TOURNAMENT FEES.

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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 (2021)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $65,335

Investment Income $0

Other Revenue $7,717

TOTAL REVENUE $73,052

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $93,461

Other Expenses $99,768

TOTAL EXPENSES $99,768

Year-over-Year Comparison

	2021	2020	Change
Revenue	$73,052	$57,544	+0.3%
Expenses	$99,768	$54,614	+0.8%
Net Income	$-26,716	$2,930	-10.1%

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

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
MARCELA TORRES	PRESIDENT	4.00	Director	$0	$0	$0
JORGE PINUELAS	VICE PRESIDENT/ JUNIORS REP	4.00	Officer Director	$0	$0	$0
TRACEY TERRY	TREASURER	2.00	Officer Director	$0	$0	$0
ARACELY DIAZ	SNACK BAR MANAGER	4.00	Officer Director	$0	$0	$0
SHAUNA KETCHER	PLAYER AGENT/INFOMRMATION OFFICER	1.00	Director	$0	$0	$0
DENNIS MIDKIFF	UMPIRE IN CHARGE	1.00	Director	$0	$0	$0
JOSE MARTINEZ	AA REP/COACHING COORDINATOR	0.00	Director	$0	$0	$0
VERONICA MCCLOSKY	SECRETARY/T-BALL/A REP	0.00	Director	$0	$0	$0
KATHY DRENNAN	SAFETY OFFICER	2.00	Director	$0	$0	$0
TONY AYALA	EQUIPMENT MANAGER/JRS REP	2.00	Director	$0	$0	$0
GEORGE GONZALEZ	MAJORS REP	N/A		$0	$0	$0
SHANNON DUNCAN	FUNRAISING/SPONSERSHIP	N/A		$0	$0	$0
DANIEL DUNCAN	FIELD MAINTENANCE	N/A		$0	$0	$0
JEREMY COYNE	FIELD MAINTENANCE	N/A		$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
2022	$73,052	$99,768	No data	$-26,716
2021	$57,544	$54,614	No data	$2,930
2020	$43,034	$44,596	No data	$-1,562
2019	$95,478	$86,218	No data	$9,260
2018	$77,412	$91,469	$92,914	$-14,057