EASTLAKE 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

Legal Domicile

Principal Officer

JORGE CONTRERAS

Phone

6193703436

Tax Period

2024-10-01 to 2025-09-30

EASTLAKE LITTLE LEAGUE is a small nonprofit that reported $354K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $306K left a modest 14% surplus.

Mission

THE ORGANIZATION PROVIDES LITTLE LEAGUE BASEBALL IN ORDER TO PROMOTE THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL-BEING.

Program Service Accomplishments

Program 1

Expenses: $305,836 Revenue: $231,029

THE ORGANIZATION PROVIDES LITTLE LEAGUE BASEBALL IN ORDER TO PROMOTE THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL-BEING.

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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 $16,862

Program Service Revenue $231,029

Investment Income $4

Other Revenue $106,156

TOTAL REVENUE $354,051

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $305,836

Other Expenses $305,836

TOTAL EXPENSES $305,836

Year-over-Year Comparison

	2024	2023	Change
Revenue	$354,051	$433,889	-0.2%
Expenses	$305,836	$328,035	-0.1%
Net Income	$48,215	$105,854	-0.5%

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

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
Cassandra Gonzalez	Secretary	2.00	Officer Director	$0	$0	$0
Lou Alvarez	VB ASEBALL OP	5.00	Director	$0	$0	$0
Armando Navarro	VP FACILITIES	5.00	Director	$0	$0	$0
Gabriel Cervantes	SR PLAYER AGENT	5.00	Director	$0	$0	$0
Alex Medina	SAFETY OFFICER	5.00	Director	$0	$0	$0
Juan Carlos Prieto	JR PLAYER AGENT	5.00	Director	$0	$0	$0
JORGE CONTRERAS	President	20.00	Officer	$0	$0	$0
Sherry Lipford	Treasurer	20.00	Officer	$0	$0	$0
EMILY DOCUYANAN	Vice President	5.00	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	$354,051	$305,836	$1,075,798	$48,215
2024	$433,889	$328,035	$1,026,558	$105,854
2023	$249,426	$258,195	$920,704	$-8,769
2022	$190,314	$240,403	$929,473	$-50,089
2021	$162,082	$96,067	$991,628	$66,015
2020	$152,283	$132,009	$925,948	$20,274
2019	$189,514	$178,396	$905,674	$11,118
2018	$197,252	$224,555	$894,553	$-27,303