LAKE YOSEMITE SAILING 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

2000

Legal Domicile

Phone

2093833955

Tax Period

2023-01-01 to 2023-12-31

LAKE YOSEMITE SAILING ASSOCIATION, founded in 2000, is a micro nonprofit in the Recreation & Sports sector that reported $48K in total revenue in fiscal year 2023. Revenue surged 31% from the prior year, signaling strong growth momentum. The organization ran a surplus of $10K, a strong 21% operating margin.

Mission

ALL PROGRAM SERVICES ARE DIRECTLY RELATED TO SAILING SAFETY

Program Service Accomplishments

Program 1

ALL PROGRAM SERVICES ARE DIRECTLY RELATED TO SAILING SAFETY AND EDUCATION FOR APPROX 76 FAMILIES BENEFIT

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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 $4,400

Program Service Revenue $33,790

Investment Income $9

Other Revenue $9,804

TOTAL REVENUE $48,003

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $37,963

TOTAL EXPENSES $37,963

Year-over-Year Comparison

	2023	2022	Change
Revenue	$48,003	$36,640	+0.3%
Expenses	$37,963	$36,760	+0.0%
Net Income	$10,040	$-120	-84.7%

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
DAN ALEMAN	COMMODORE	1.00	Officer	$0	$0	$0
CHRIS CURRIER	VICE COMMODORE	1.00	Officer	$0	$0	$0
CHRIS MARTIN	Secretary	1.00	Officer	$0	$0	$0
DIANE SOUSA	Treasurer	1.00	Officer	$0	$0	$0
LEE MC DONOUGH	PORT CAPTAIN	1.00	Officer	$0	$0	$0
DEBBIE HARDEN	HOUSE CAPTAIN	1.00	Officer	$0	$0	$0
TOM COOKE	RACE CAPTAIN	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
2024	No data	No data	No data	No data
2023	$48,003	$37,963	$43,816	$10,040
2022	$36,640	$36,760	$33,775	$-120
2021	$25,527	$22,507	$33,895	$3,020
2020	$17,475	$25,727	$30,875	$-8,252
2019	$38,824	$35,845	$39,127	$2,979
2018	$32,227	$29,042	$36,164	$3,185