West Torrance 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

1985

Legal Domicile

Tax Period

2023-10-01 to 2024-09-30

West Torrance Little League, founded in 1985, is a small nonprofit in the Recreation & Sports sector that reported $302K in total revenue in fiscal year 2023.

Mission

Provide each child with an enjoyable and educational little league experience.

Program Service Accomplishments

Program 1

Expenses: $139,770 Revenue: $301,967

All revenue and expenses are generated by West Torrance Little League and exclusively used for the purpose and benefit of providing a great baseballexperience for our community and kids.

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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 $301,967

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $301,967

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $18,312

Program Expenses $139,770

Other Expenses $300,591

TOTAL EXPENSES $300,591

Year-over-Year Comparison

	2023	2022	Change
Revenue	$301,967	N/A	N/A
Expenses	$300,591	N/A	N/A
Net Income	$1,376	N/A	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

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

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Kyle Delicata	Secretary	Officer	$0	$0	$0
Andrew Mancuso	Treasurer	Officer	$0	$0	$0
Kevin O Brien	President	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	No data	No data	No data	No data
2024	$301,967	$300,591	$197,915	$1,376
2023	$255,971	$212,961	$286,541	$43,010
2022	$241,134	$186,402	$243,906	$54,732
2021	$174,787	$109,387	$189,393	$65,400
2020	$77,097	$90,234	$112,610	$-13,137
2019	$125,993	$129,016	$125,746	$-3,023