DISTRICT 30 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

1965

Legal Domicile

Principal Officer

DENNY CURRAN

Phone

7147446581

Tax Period

2024-10-01 to 2025-09-30

DISTRICT 30 LITTLE LEAGUE, founded in 1965, is a micro nonprofit that reported $64K in total revenue in fiscal year 2024. Revenue fell 70% from the prior year — a significant decline worth monitoring. Expenses of $60K left a modest 6% surplus.

Mission

DISTRICT 30 LITTLE LEAGUE SUPERVISES 2,800 PLAYERS IN TEN DIFFERENT LEAGUES IN CENTRAL ORANGE COUNTY, CA. DISTRICT 30 LITTLE LEAGUE OFFERS PARTICIPATION IN LITTLE LEAGUE SPECIAL TOURNAMENTS.

Program Service Accomplishments

Program 1

Expenses: $35,961 Revenue: $63,907

PLAYING LITTLE LEAGUE BASEBALL FOR CHILDREN AGES 4 TO 16.

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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 $0

Investment Income $0

Other Revenue $63,907

TOTAL REVENUE $63,907

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $35,961

Other Expenses $59,999

TOTAL EXPENSES $59,999

Year-over-Year Comparison

	2024	2023	Change
Revenue	$63,907	$212,387	-0.7%
Expenses	$59,999	$220,629	-0.7%
Net Income	$3,908	$-8,242	-1.5%

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

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
KENT DODSON	DISTRICT ADMINISTRATOR	20.00	Officer	$0	$0	$0
DENNY CURRAN	TREASURER	15.00	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	$63,907	$59,999	$37,964	$3,908
2024	No data	No data	No data	No data
2023	No data	No data	No data	No data