SAN DIEGO COUNTY BASEBALL UMPIRES ASSOCIATION (EIN 330331790) - 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

Legal Domicile

Phone

6199926996

Tax Period

2023-01-01 to 2023-12-31

SAN DIEGO COUNTY BASEBALL UMPIRES ASSOCIATION is a small nonprofit that reported $126K in total revenue in fiscal year 2023. Revenue fell 62% from the prior year — a significant decline worth monitoring. Expenses of $116K left a modest 8% surplus.

Mission

TO PROVIDE QUALITY UMPIRE FOR HIGH SCHOOL AND OTHER BASEBALL GAMES AND TO TRAIN UMPIRES

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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 $14,030

Program Service Revenue $112,212

Investment Income $1

Other Revenue $170

TOTAL REVENUE $126,413

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,495

Fundraising Expenses $0

Program Expenses $115,560

Other Expenses $113,236

TOTAL EXPENSES $115,731

Year-over-Year Comparison

	2023	2022	Change
Revenue	$126,413	$328,958	-0.6%
Expenses	$115,731	$322,850	-0.6%
Net Income	$10,682	$6,108	+0.7%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT BELL	PRESIDENT	5.00	Officer	$0	$0	$0
STU BREEDEN	SECRETARY	2.00	Officer	$0	$0	$0
HAMILTON COLLINS	TREASURER	10.00	Officer	$0	$0	$0
ART GILBERT	ASSIGNOR	30.00	Director	$0	$0	$0
TOM MILES	VICE PRESIDENT	2.00	Director	$0	$0	$0
DEAN JONES	DIRECTOR	2.00	Director	$0	$0	$0
GORDON JONES	DIRECTOR	2.00	Director	$0	$0	$0
RONNIE WALKER	DIRECTOR	2.00	Director	$0	$0	$0
RICK MARTINEZ	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT HERNANDEZ	DIRECTOR	2.00	Director	$0	$0	$0
AA	DIRECTOR	2.00	Director	$0	$0	$0
PAUL PRITCHARD	DIRECTOR	2.00	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
2023	$126,413	$115,731	$17,570	$10,682
2022	$328,958	$322,850	$6,682	$6,108
2021	$442,594	$442,650	$574	$-56
2020	$137,669	$137,039	$630	$630
2018	$400,798	$399,584	No data	$1,214

SAN DIEGO COUNTY BASEBALL UMPIRES ASSOCIATION