DOWNTOWN BUSINESS ASSOCIATION OF ESCONDIDO (EIN 330158183) - 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

1962

Legal Domicile

Principal Officer

ROBERT EARL CARPENTER

Phone

7603105648

Tax Period

2024-07-01 to 2025-06-30

DOWNTOWN BUSINESS ASSOCIATION OF ESCONDIDO, founded in 1962, is a small nonprofit that reported $247K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion.

Mission

THE DBA WORKS WITH DOWNTOWN BUSINESSES AND THE CITY TO MAINTAIN, IMPROVE, AND PROMOTE THE CHARACTER AND QUALITY OF DOWNTOWN ESCONDIDO, AND TO IMPROVE THE ECONOMIC AND CULTURAL WELFARE OF THE BUSINESSES DOWNTOWN. ALL BUSINESSES WITHIN THE BUSINESS IMPROVEMENT DISTRICT ARE MEMBERS. VOLUNTARY MEMBERSHIPS ARE 125/YEAR, ALTHOUGH NONE WERE PAID FOR THE FISCAL YEAR ENDED JUNE 30, 2024.

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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 (2024)

Revenue Breakdown

Contributions & Grants $40,696

Program Service Revenue $214,876

Investment Income $-9,036

Other Revenue $0

TOTAL REVENUE $246,536

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $238,864

Other Expenses $256,833

TOTAL EXPENSES $256,833

Year-over-Year Comparison

	2024	2023	Change
Revenue	$246,536	$218,429	+0.1%
Expenses	$256,833	$209,508	+0.2%
Net Income	$-10,297	$8,921	-2.2%

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
ROBERT EARL CARPENTER	PRESIDENT	10.00	Officer	$0	$0	$0
LOUISA MAGOON	SECRETARY	10.00	Officer	$0	$0	$0
KEVIN MEZIERE	OFFICER	8.00	Officer	$0	$0	$0
SARA ANN RICHARDSON	CFO	8.00	Officer	$0	$0	$0
CAROL ROGERS	VICE PRESIDE	8.00	Officer	$0	$0	$0
LORETTA SCOTT	OFFICER	8.00	Officer	$0	$0	$0
HEATHER THELAN	OFFICER	8.00	Officer	$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	$246,536	$256,833	$91,756	$-10,297
2024	No data	No data	No data	No data
2023	$162,094	$156,547	$81,090	$5,547
2022	$112,605	$114,797	$68,904	$-2,192
2021	$283	$12,460	$104,154	$-12,177
2020	$71,506	$62,709	$116,380	$8,797
2019	$79,530	$78,674	$72,689	$856
2018	$78,261	$52,099	$71,552	$26,162

DOWNTOWN BUSINESS ASSOCIATION OF ESCONDIDO