WESTLAKE HIGH SCHOOL AQUATICS BOOS… - 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

2015

Legal Domicile

Principal Officer

ANGEL ILIEV

Phone

8182570927

Tax Period

2024-08-01 to 2025-07-31

WESTLAKE HIGH SCHOOL AQUATICS BOOSTERS, founded in 2015, is a micro nonprofit in the Education sector that reported $74K in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year.

Mission

SUPPORTS ALL AQUATICS TEAMS AND ACTIVITIES AT WESTLAKE HIGH SCHOOL IN WESTLAKE VILLAGE, CA.

Program Service Accomplishments

Program 1

Expenses: $77,236 Revenue: $74,003

MAINTAIN FUNDS FROM WHICH THE AQUATICS TEAM, BOYS' WATER POLO, GIRLS' WATER POLO, CO-ED SWIMMING AND DIVING MAY BE PROVIDED WITH EQUIPMENT, MATERIALS, SUPPLIES AND FINANCIAL SUPPORT NOT AVAILABLE...

MAINTAIN FUNDS FROM WHICH THE AQUATICS TEAM, BOYS' WATER POLO, GIRLS' WATER POLO, CO-ED SWIMMING AND DIVING MAY BE PROVIDED WITH EQUIPMENT, MATERIALS, SUPPLIES AND FINANCIAL SUPPORT NOT AVAILABLE THROUGH WESTLAKE HIGH SCHOOL.

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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 $37,087

Program Service Revenue $0

Investment Income $0

Other Revenue $36,916

TOTAL REVENUE $74,003

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $77,236

Other Expenses $78,521

TOTAL EXPENSES $78,521

Year-over-Year Comparison

	2024	2023	Change
Revenue	$74,003	$87,426	-0.2%
Expenses	$78,521	$84,130	-0.1%
Net Income	$-4,518	$3,296	-2.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANGEL ILIEV	TREASURER	5.00	Officer	$0	$0	$0
RICHARD COUCH	PRESIDENT	5.00	Officer	$0	$0	$0
LENKA FUJIKAKE	VICE PRESIDENT	5.00	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	$74,003	$78,521	$27,927	$-4,518
2024	$87,426	$84,130	$32,445	$3,296
2023	$70,797	$90,668	$23,696	$-19,871
2022	$75,956	$64,543	$49,020	$11,413
2021	$63,236	$37,099	$37,607	$26,137
2019	$68,961	$59,134	$29,318	$9,827

WESTLAKE HIGH SCHOOL AQUATICS BOOSTERS