SCRIPPS RANCH SOFTBALL ASSOCIATION

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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

2011

Legal Domicile

Principal Officer

GIDGET DELOS REYES

Phone

6192311977

Tax Period

2023-09-01 to 2024-08-31

SCRIPPS RANCH SOFTBALL ASSOCIATION, founded in 2011, is a small nonprofit in the Recreation & Sports sector that reported $177K in total revenue in fiscal year 2023. Revenue decreased 18% compared to the prior year. Expenses of $208K exceeded revenue, resulting in a 18% operating deficit.

Mission

IT IS OUR GOAL TO TEACH THE GIRL ATHLETES THE GAME OF SOFTBALL, REGARDLESS OF ABILITY OR SKILL LEVEL, IN A FUN, HEALTHY, AND SAFE ENVIRONMENT. WE WILL EMPHASIZE THE IMPORTANCE OF RESPECT FOR TEAMMATES, OPPONENTS, COACHES, AND UMPIRES. WE NOT ONLY STRIVE TO TEACH INDIVIDUAL AND GAME SKILLS, BUT LIFE SKILLS AND LIFE LESSONS THAT THEY WILL TAKE WITH THEM WHEN THEIR SEASON WITH US HAS ENDED.DURING THE SEASON OUR GOAL IS FOR EACH ATHLETE TO:- FEEL POSITIVE ABOUT HER EXPERIENCE AND SEASON OF SOFTBALL PLAY AND WANT TO RETURN TO PLAY AGAIN NEXT YEAR- IMPROVE HER SKILLS AND OVERALL KNOWLEDGE OF THE SPORT OF SOFTBALL- LEARN TO TAKE VICTORY MODESTLY AND DEFEAT GRACIOUSLY- PRACTICE THE SKILL OF BEING A GOOD TEAMMATE (WE WIN AS A TEAM AND LOSE AS A TEAM, THE GOAL IS TO FUNCTION AS A TEAM)- TO SUPPORT ONE ANOTHER, BE COURTEOUS AND RESPECTFUL TO TEAMMATES, COACHES, UMPIRES, PARENTS AND OPPONENTS

Program Service Accomplishments

Program 1

Expenses: $205,129 Revenue: $163,004

COMMUNITY GIRLS SOFTBALL LEAGUE WITH 400+ GIRLS PARTICIPATING RANGING IN AGE FROM 6 - 15.

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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 $14,287

Program Service Revenue $163,004

Investment Income $36

Other Revenue $0

TOTAL REVENUE $177,327

Expense Breakdown

Grants Paid $4,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $205,129

Other Expenses $203,952

TOTAL EXPENSES $208,452

Year-over-Year Comparison

	2023	2022	Change
Revenue	$177,327	$215,696	-0.2%
Expenses	$208,452	$176,008	+0.2%
Net Income	$-31,125	$39,688	-1.8%

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
EDGAR CARRASCO	FIELDS & EQUIPMENT	6.00	Director	$0	$0	$0
PARI GRANUM	FUNDRAISING/SPONSORSHIP	3.00	Director	$0	$0	$0
CHRIS MCCHESNEY	TOURNAMENT DIRECTOR	3.00	Director	$0	$0	$0
NINA JACOBS	SNACK BAR	3.00	Director	$0	$0	$0
DENISE POLLAK	UNIFORMS & SPIRITWEAR	3.00	Director	$0	$0	$0
APRIL STEELE	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
SARAH MEYER	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
TOM GREEN	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
GIDGET DELOS REYES	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
MAGGIE SCHOON	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
KELLY SPARKS	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
KIMBERLY BLEVINS	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
JOSH LIPSKY	CONTRIBUTORY MEMBER	1.00	Director	$0	$0	$0
ANNA CARRASCO	PRESIDENT	8.00	Officer	$0	$0	$0
BARBARA EATON	VP, ADMINISTRATION	8.00	Officer	$0	$0	$0
PRESTON SCHUMACHER	VP, OPERATIONS	8.00	Officer	$0	$0	$0
BRYAN SICK	TREASURER	6.00	Officer	$0	$0	$0
BRANACA ELSBERRY	SECRETARY	6.00	Officer	$0	$0	$0
RYAN STEVENS	PLAYER AGENT / REGISTRAR	6.00	Officer	$0	$0	$0
LISA SHADBURN	DIRECTOR OF COACHING	6.00	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	No data	No data	No data	No data
2024	$177,327	$208,452	$132,986	$-31,125
2023	$215,696	$176,008	$164,111	$39,688
2022	$202,223	$196,814	$124,423	$5,409
2021	$103,888	$82,609	$119,014	$21,279
2020	$64,348	$57,252	$80,217	$7,096
2019	$208,706	$218,937	$73,121	$-10,231
2018	$239,674	$243,800	$83,352	$-4,126