The Dipsea Race Foundation (EIN 680405142) - Form 990 Financial Analysis & Trantor Score

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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

1997

Legal Domicile

Principal Officer

Stephen B Tracy

Phone

4159901630

Tax Period

2025-01-01 to 2025-12-31

The Dipsea Race Foundation, founded in 1997, is a micro nonprofit in the Recreation & Sports sector that reported $83K in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $107K exceeded revenue, resulting in a 29% operating deficit.

Mission

Preserve historic Dipsea tradition and encourage persons of all ages to appreciate and protect the Dipsea trail.

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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 (2025)

Revenue Breakdown

Contributions & Grants $70,213

Program Service Revenue $10,700

Investment Income $1,762

Other Revenue $0

TOTAL REVENUE $82,675

Expense Breakdown

Grants Paid $15,100

Salaries & Benefits $25,000

Fundraising Expenses $2,120

Program Expenses $75,152

Other Expenses $66,415

TOTAL EXPENSES $106,515

Year-over-Year Comparison

	2025	2024	Change
Revenue	$82,675	$113,824	-0.3%
Expenses	$106,515	$142,843	-0.3%
Net Income	$-23,840	$-29,019	-0.2%

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

$1,000

Total Directors

$25,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Leon Hunting	Executive Dir.	25.00	Director	$24,000	$0	$24,000
Mervyn Regan	President	5.00	Officer Director	$1,000	$0	$1,000
Louis Encalada	Director	2.00	Officer Director	$0	$0	$0
Monica Farrar	Secretary	2.00	Director	$0	$0	$0
Pauli Larsen	Vice President	2.00	Director	$0	$0	$0
Stephen B Tracy	Treasurer	2.00	Director	$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	$82,675	$106,515	$879,632	$-23,840
2024	$113,824	$142,843	$903,472	$-29,019
2023	$49,020	$67,670	$932,491	$-18,650
2022	$118,340	$123,211	$951,141	$-4,871
2021	$34,866	$23,824	$956,012	$11,042
2020	$31,377	$55,571	$944,970	$-24,194
2019	$69,688	$57,243	$969,164	$12,445
2018	$157,141	$65,211	$956,719	$91,930

The Dipsea Race Foundation