CIF LOS ANGELES CITY SECTION

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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

2012

Legal Domicile

Principal Officer

VICTORIA LAGOS

Phone

8187670800

Tax Period

2022-07-01 to 2023-06-30

CIF LOS ANGELES CITY SECTION, founded in 2012, is a community nonprofit in the Recreation & Sports sector that reported $1.5M in total revenue in fiscal year 2022. Revenue decreased 6% compared to the prior year. The organization ran a surplus of $375K, a strong 25% operating margin.

Mission

THE CIF LOS ANGELES CITY SECTION IS COMMITTED TO PROVIDING QUALITY SUPPORT SERVICES IN A RESPECTFUL AND GRACIOUS MANNER. WE AIM TO ENHANCE MEMBER SCHOOLS' ABILITIES TO MANAGE SAFE AND FAIR INTERSCHOLASTIC ATHLETIC PROGRAMS. INCREASE OPPORTUNITIES FOR PARTICIPATION FOR STUDENTS AND MEMBER SCHOOLS THROUGH EXPANDING SPORTS, DIVISIONS AND LEVELS OF PLAY. OUR GOAL IS TO PROMOTE HEALTHY, SAFE, AND FAIR INTERSCHOLASTIC COMPETITION AND DEVELOP PROGRAMS THAT WILL INCREASE ACADEMIC ACHIEVEMENT THROUGH PARTICIPATION IN EDUCATION BASED ATHLETIC PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $996,890 Revenue: $542,498

CIF LA CITY SECTION PROMOTES AND PROTECTS THE HEALTH OF HIGH SCHOOL ATHLETES THROUGH UNIFORM INTERSCHOLASTIC COMPETITION, RECOMMENDS THE DEVELOPMENT OF RULES AND REGULATIONS ON MATTERS OF POLICY...

CIF LA CITY SECTION PROMOTES AND PROTECTS THE HEALTH OF HIGH SCHOOL ATHLETES THROUGH UNIFORM INTERSCHOLASTIC COMPETITION, RECOMMENDS THE DEVELOPMENT OF RULES AND REGULATIONS ON MATTERS OF POLICY GOVERNING INTERSCHOLASTIC ACTIVITIES, AND PROMOTES EDUCATIONAL PROGRAMS FOR PERSONNEL INVOLVED IN ATHLETICS.

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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 $962,132

Program Service Revenue $530,027

Investment Income $303

Other Revenue $12,471

TOTAL REVENUE $1,504,933

Expense Breakdown

Grants Paid $29,500

Salaries & Benefits $564,518

Fundraising Expenses $52,666

Program Expenses $996,890

Other Expenses $535,824

TOTAL EXPENSES $1,129,842

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,504,933	$1,597,390	-0.1%
Expenses	$1,129,842	$1,016,090	+0.1%
Net Income	$375,091	$581,300	-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

Volunteers

130

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

$180,805

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENDA LARA	ASSISTANT PRINCIPAL	0.50	Director	$0	$0	$0
JOHN ZUNINO	COACH	0.50	Director	$0	$0	$0
CHAD FINCH	ATHLETIC DIRECTOR	0.50	Director	$0	$0	$0
MARIO HERNANDEZ	ADMINISTRATOR	0.50	Director	$0	$0	$0
ERIC LUNA	ATHLETIC DIRECTOR	0.50	Director	$0	$0	$0
ERIC FITZPATRICK	ASSISTANT PRINCIPAL	0.50	Director	$0	$0	$0
RONALD COLTRESS	COACH	0.50	Director	$0	$0	$0
ROBERT GARRETT	ATHLETIC DIRECTOR	0.50	Director	$0	$0	$0
WILLIAM STCHURE	COACH	0.50	Director	$0	$0	$0
CARLOS TRUJILLO	COACH	0.50	Director	$0	$0	$0
TOMMY ELMORE	ASSISTANT PRINCIPAL	0.50	Director	$0	$0	$0
DAVE RICHARDS	ATHLETIC DIRECTOR	0.50	Director	$0	$0	$0
DAVID CORIA	ATHLETIC DIRECTOR	0.50	Director	$0	$0	$0
SARAH HUERTA	COACH	0.50	Director	$0	$0	$0
CARLOS GARIBALDI	PRINCIPAL	0.50	Director	$0	$0	$0
RICARDO GONZALEZ	COACH	0.50	Director	$0	$0	$0
ANTONIO CHANGE	ATHLETIC DIRECTOR	0.50	Director	$0	$0	$0
VICTORIA LAGOS	COMMISSIONER	40.00	Officer	$180,805	$0	$180,805
ALEXA BERG	ASSISTANT COMMISSIONER	40.00	Highest	$123,010	$0	$123,010

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	$1,504,933	$1,129,842	$2,057,876	$375,091
2022	$1,597,390	$1,016,090	$1,662,744	$581,300
2021	$643,438	$665,720	$1,073,433	$-22,282
2021	$643,438	$665,720	$1,073,433	$-22,282
2020	$1,112,177	$977,718	$1,127,202	$134,459
2019	$1,162,989	$1,266,611	$1,058,065	$-103,622