Dual County League 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

2014

Legal Domicile

Principal Officer

Steve Desy

Tax Period

2023-09-01 to 2024-08-31

Dual County League Inc, founded in 2014, is a small nonprofit in the Recreation & Sports sector that reported $215K in total revenue in fiscal year 2023.

Mission

The DCL promotes participation, nutures cooperation, professional growth, and good fellowship in interschool activities of the athletic league of its member schools.

Program Service Accomplishments

Program 1

Expenses: $231,420 Revenue: $214,825

All expenses of maintaining the athletic league.

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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 $0

Program Service Revenue $214,825

Investment Income $2

Other Revenue $0

TOTAL REVENUE $214,827

Expense Breakdown

Grants Paid $0

Salaries & Benefits $17,852

Fundraising Expenses $0

Program Expenses $231,420

Other Expenses $213,568

TOTAL EXPENSES $231,420

Year-over-Year Comparison

	2023	2022	Change
Revenue	$214,827	$211,001	+0.0%
Expenses	$231,420	$211,201	+0.1%
Net Income	$-16,593	$-200	+82.0%

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

N/A

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

$11,002

Total Directors

$1,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Steve Desy	Exec Sec	15	Officer	$11,002	$0	$11,002
Keith Mangan	Director	5	Director	$1,500	$0	$1,500
Jack Owens	Director	2	Director	$0	$0	$0
Tom Arria	Director	2	Director	$0	$0	$0
Heath Rollins	Director	2	Director	$0	$0	$0
Dan Lee	Director	2	Director	$0	$0	$0
Steve LaForest	Director	2	Director	$0	$0	$0
James Scanlon	Director	2	Director	$0	$0	$0
Aaron Joncas	Director	2	Director	$0	$0	$0
Mike McGrath	Director	2	Director	$0	$0	$0
Jeff Bunyon	Director	2	Director	$0	$0	$0
Pat Gonzalez	Director	2	Director	$0	$0	$0
H Galante	President	2	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	$214,827	$231,420	$26,539	$-16,593
2023	$211,001	$211,201	$43,132	$-200