DELANO ATHLETIC BOOSTER CLUB INC

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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

1996

Legal Domicile

Principal Officer

CRAIG VOSPER

Phone

6515004747

Tax Period

2024-07-01 to 2025-06-30

DELANO ATHLETIC BOOSTER CLUB INC, founded in 1996, is a small nonprofit in the Recreation & Sports sector that reported $329K in total revenue in fiscal year 2024. Expenses of $310K left a modest 6% surplus.

Mission

PROMOTE ALL SPORTS IN THE DELANO HIGH SCHOOL. INCLUDES PURCHASING SUPPLIES, UNIFORMS, ENTRY FEES, ETC. APPROXIMATELY 650 STUDENTS BENEFITED FROM THE 24 DIFFERENT SPORTS ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $302,735 Revenue: $0

PROMOTE ALL SPORTS IN THE DELANO HIGH SCHOOL. INCLUDES PURCHASING SUPPLIES, UNIFORMS, ENTRY FEES, ETC. APPROXIMATELY 650 STUDENTS BENEFITTED FROM THE 24 DIFFERENT SPORTS ACTIVITIES.

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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 $121,978

Program Service Revenue $0

Investment Income $1,730

Other Revenue $205,583

TOTAL REVENUE $329,291

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $302,735

Other Expenses $309,585

TOTAL EXPENSES $309,585

Year-over-Year Comparison

	2024	2023	Change
Revenue	$329,291	$329,145	+0.0%
Expenses	$309,585	$337,643	-0.1%
Net Income	$19,706	$-8,498	-3.3%

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

594

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

$3,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HEATHER TELLERS	TREASURER	3	Officer	$3,000	$0	$3,000
JUDY REED	VICE PRESIDENT	1	Officer	$0	$0	$0
CRAIG VOSPER	PRESIDENT	2	Officer	$0	$0	$0
NATASHA WERNER	SECRETARY	1	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	$329,291	$309,585	$319,738	$19,706
2024	$329,145	$337,643	$300,032	$-8,498
2023	$293,279	$230,273	$308,530	$63,006
2022	$264,278	$221,626	$253,472	$42,652
2021	$132,919	$131,775	$202,872	$1,144