SAN DIEGO FESTIVAL OF THE ARTS FOUNDATION INC (EIN 330329642) - 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

1988

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Mission

ORGANIZE, OPERATE, AND SUPPORT SPORTS AND RECREATION PROGRAMS FOR SAN DIEGANS WITH DISABILITIES, WHILE PROVIDING THE HIGHEST QUALITY ARTS AND ENTERTAINMENT EXPERIENCE FOR ITS CONTRIBUTORS, VOLUNTEERS, AND VISITORS OF CORPORATION SPONSORED ACTIVITIES IN SUPPORT OF THAT MISSION.

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $105,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $108,574

Other Expenses $5,282

TOTAL EXPENSES $110,282

Year-over-Year Comparison

	2023	2022	Change
Revenue	N/A	$-27,651	-1.0%
Expenses	$110,282	$21,331	+4.2%
Net Income	N/A	$-48,982	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

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
ROY WARFIELD	TRUSTEE	5.00	Director	$0	$0	$0
AL KOVACH	VICE-PRESIDENT	5.00	Officer Director	$0	$0	$0
DON LUDWIG	TREASURER	20.00	Officer Director	$0	$0	$0
PETER BALLANTYNE	PRESIDENT	20.00	Officer Director	$0	$0	$0
JIM SPIEVAK	SECRETARY	5.00	Officer 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
2023	No data	$110,282	$250,071	No data
2022	$-27,651	$21,331	$362,348	$-48,982
2021	$76,826	$7,016	$459,018	$69,810
2020	$39,319	$53,879	$378,666	$-14,560
2019	$19,885	$102,654	$406,383	$-82,769
2018	$71,693	$101,614	$465,435	$-29,921

SAN DIEGO FESTIVAL OF THE ARTS FOUNDATION INC