West Torrance Little League

EIN: 330208355 501(c)(3) Recreation & Sports

Torrance, CA

Total Revenue
$301,967
Total Expenses
$300,591
Total Assets
$197,915
Net Assets
$197,915
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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
CA
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.

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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%)

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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

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Governance

Voting Members
16
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
3
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Kyle Delicata Secretary 0.00
Officer
$0 $0 $0
Andrew Mancuso Treasurer 0.00
Officer
$0 $0 $0
Kevin O Brien President 0.00
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 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
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