PEOPLE FOR LEISURE & YOUTH 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

1997

Legal Domicile

Phone

8059250951

Tax Period

2022-07-01 to 2023-06-30

PEOPLE FOR LEISURE & YOUTH INC, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $233K in total revenue in fiscal year 2022. Revenue surged 32% from the prior year, signaling strong growth momentum. The organization ran a surplus of $88K, a strong 38% operating margin.

Mission

TO SUPPORT RECREATION PROGRAMS IN THE CITY OF SANTA MARIA

Program Service Accomplishments

Program 1

Expenses: $144,959

THE ENTITY CONTINUED ITS COMMITMENT TO PROVIDING NEW AND IMPROVED RECREATIONAL PROGRAMS AND SERVICES THROUGHTOUT THE SANTA MARIA VALLEY. DEDICATED TO PROMOTING PUBLIC WELFARE AND EDUCATION, PLAY...

THE ENTITY CONTINUED ITS COMMITMENT TO PROVIDING NEW AND IMPROVED RECREATIONAL PROGRAMS AND SERVICES THROUGHTOUT THE SANTA MARIA VALLEY. DEDICATED TO PROMOTING PUBLIC WELFARE AND EDUCATION, PLAY PARTNERED SIGNIFICANTLY WITH THE CITY OF SANTA MARIA RECREATION AND PARKS DEPARTMENT AND OTHER COMMUNITY AGENCIES TO ENHANCE THE LIVES OF LOCAL RESIDENCE THROUGH PARKS, RECREATION AND LEISURE PROGRAMS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $171,214

Program Service Revenue $37,733

Investment Income $4,284

Other Revenue $19,994

TOTAL REVENUE $233,225

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $144,959

Other Expenses $144,959

TOTAL EXPENSES $144,959

Year-over-Year Comparison

	2022	2021	Change
Revenue	$233,225	$177,059	+0.3%
Expenses	$144,959	$151,606	0.0%
Net Income	$88,266	$25,453	+2.5%

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
Dr Rolland Miller	BOARD MEMBER	0.50	Director	$0	$0	$0
Frank Ortiz	Director	0.50	Director	$0	$0	$0
Bill Libbon	BOARD MEMBER	2.00	Director	$0	$0	$0
Terri Zuniga	BOARD MEMBER	0.50	Director	$0	$0	$0
Alex Posada	President	2.50	Officer	$0	$0	$0
Yleana Velasco	Chairman	2.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$233,225	$144,959	$369,523	$88,266
2022	$177,059	$151,606	$281,256	$25,453
2019	$255,532	$238,602	$219,536	$16,930