POWAY HIGH SCHOOL AQUATICS BOOSTER

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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

1992

Legal Domicile

Tax Period

2022-09-01 to 2023-08-31

POWAY HIGH SCHOOL AQUATICS BOOSTER, founded in 1992, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $56K in total revenue in fiscal year 2022. Expenses of $49K left a modest 13% surplus.

Mission

THE MISSION OF THE ORGANIZATION IS TO ORGANIZE PROGRAMS AND LEAD FUNDRAISING ACTIVITIES TO SUPPORT SWIMMING,DIIVING AND WATERPOLO TEAMS AT POWAY HIGH SCHOOL.WITH FUNDS RAISED, THE CLUB PURCHASES NEEDED EQUIPMENT AND SERVICES FOR SUCH TEAMS AND THE SCHOOL WHEN FUNDS ARE INADEQUATE

Program Service Accomplishments

Program 1

Expenses: $44,708

TEAM ATHLETIC GEAR AND CLOTHING :COLLECTED ATHLETE FUNDS AND DISTRIBUTED CLOTHING AND GEAR TO ATHLETES IN WATER POLO,SWIM AND DIVE PROGRAMS. GEAR INCLUDD PURCHASING POOL AND SPORT EQUIPMENT. ANNUAL...

Program 2

Expenses: $3,795

AQUATICS CONCESSION STAND SELLING FOOD AND DRINKS TO ATHLETES AND THEIR GUESTS AT HOME EVENTS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $55,951

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $55,951

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $48,503

Other Expenses $48,503

TOTAL EXPENSES $48,503

Year-over-Year Comparison

	2022	2021	Change
Revenue	$55,951	N/A	N/A
Expenses	$48,503	N/A	N/A
Net Income	$7,448	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

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
HOLLY BLOOM	TREASUURER	1.00	Officer	$0	$0	$0
JOAN SMITH	VICE PRESIDEBT	1.00	Officer	$0	$0	$0
CORY SCOGIN	PRESIDENT	1.00	Officer	$0	$0	$0
TRISHA WALTERS	SECRETARY	14.00	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
2023	$55,951	$48,503	$54,125	$7,448