SAN DIEGO COUNTY TENNIS UMPIRES AS… - Form 990 Financial Data

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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

1976

Legal Domicile

Principal Officer

Daniel Martinez

Phone

8583827419

Tax Period

2024-12-01 to 2025-11-30

SAN DIEGO COUNTY TENNIS UMPIRES ASSOCIATION, founded in 1976, is a small nonprofit that reported $401K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum.

Mission

Manage and Coordinate San Diego County Tennis Umpires Association Tournament Revenue and Pay Tennis Umpires all Tournament Revenue Received

Program Service Accomplishments

Program 1

Expenses: $399,584 Revenue: $0

Provide education to ITA and USTA Jrs Adults Colligiate players on Community tournaments by implementing USTA Rules and Regulations

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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 $1,150

Program Service Revenue $399,584

Investment Income $0

Other Revenue $0

TOTAL REVENUE $400,734

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $399,584

Other Expenses $401,878

TOTAL EXPENSES $401,878

Year-over-Year Comparison

	2024	2023	Change
Revenue	$400,734	$307,114	+0.3%
Expenses	$401,878	$307,936	+0.3%
Net Income	$-1,144	$-822	+0.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mark Kasimatis	President	1.00	Officer	$0	$0	$0
David Isaacs	Vice President	1.00	Officer	$0	$0	$0
Michael Addison	Secretary	2.00	Officer	$0	$0	$0
Daniel Martinez	Treasurer	2.00	Officer	$0	$0	$0
Lawrence Calder	Member at Large	1.00	Officer	$0	$0	$0
Doug Ronney	Member at Large	1.00	Officer	$0	$0	$0
Lawrence Calder	Member at Large	1.00	Officer	$0	$0	$0
Ping Wu	Member at Large	1.00	Officer	$0	$0	$0
Igor Privorotskiy	Member at Large	1.00	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	$400,734	$401,878	$4,714	$-1,144
2024	$307,114	$307,936	$5,858	$-822
2023	$244,246	$243,920	$6,680	$326

SAN DIEGO COUNTY TENNIS UMPIRES ASSOCIATION