LA COSTA YOUTH ORGANIZATION

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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

1979

Legal Domicile

Phone

7606369310

Tax Period

2024-08-01 to 2025-07-31

LA COSTA YOUTH ORGANIZATION, founded in 1979, is a small nonprofit in the Recreation & Sports sector that reported $343K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring.

Mission

PROVIDING LEAGUES AND FIELDS FOR BASEBALL AND SOFTBALL.

Program Service Accomplishments

Program 1

Expenses: $361,485 Revenue: $334,965

LCYO PROVIDES BASEBALL AND SOFTBALL PROGRAMS FOR OVER 1,000 YOUTH IN THE SOUTH CARLSBAD/ENCINITAS AREA.

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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 $0

Program Service Revenue $334,965

Investment Income $7,789

Other Revenue $0

TOTAL REVENUE $342,754

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $361,485

Other Expenses $361,485

TOTAL EXPENSES $361,485

Year-over-Year Comparison

	2024	2023	Change
Revenue	$342,754	$445,889	-0.2%
Expenses	$361,485	$390,870	-0.1%
Net Income	$-18,731	$55,019	-1.3%

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
ADAM TEPPER	Treasurer	10.00	Officer Director	$0	$0	$0
SHARON HUSTON	VP of Baseball	10.00	Director	$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	$342,754	$361,485	$341,369	$-18,731
2024	$445,889	$390,870	$360,100	$55,019
2023	$522,928	$392,362	$302,123	$130,566
2022	$357,748	$330,175	$172,339	$27,573
2021	$187,013	$135,248	$139,693	$51,765
2020	$253,717	$232,906	$87,928	$20,811
2019	$323,441	$301,170	$67,117	$22,271
2018	$294,520	$323,575	$44,846	$-29,055