Lake Oswego Youth Traveling Basketball Association (EIN 931185098) - 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

1995

Legal Domicile

Principal Officer

Lisa Decker

Phone

5034905135

Tax Period

2024-09-01 to 2025-08-31

Lake Oswego Youth Traveling Basketball Association, founded in 1995, is a small nonprofit that reported $371K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $345K left a modest 7% surplus.

Mission

Lake Oswego Youth Traveling Basketball Association (LOYTBA) was formed in 1995 in an effort to provide competitive basketball programs for boys and girls in grades 4-8 feeding into Lakeridge and Lake Oswego High Schools. There is also a recreational program for 3rd - 5th graders. Tryouts are required for the Tournament teams. No tryouts are held for the Recreational teams.

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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 $0

Program Service Revenue $371,373

Investment Income $0

Other Revenue $0

TOTAL REVENUE $371,373

Expense Breakdown

Grants Paid $15,110

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $344,939

Other Expenses $329,829

TOTAL EXPENSES $344,939

Year-over-Year Comparison

	2024	2023	Change
Revenue	$371,373	$285,825	+0.3%
Expenses	$344,939	$312,671	+0.1%
Net Income	$26,434	$-26,846	-2.0%

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

150

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
Marcy Watts	Commissioner	5.00	Director	$0	$0	$0
Sean O'Neill	Member at Large	5.00	Director	$0	$0	$0
Kevin Dodds	President	5.00	Director	$0	$0	$0
Kirsten Gloeckner	Commissioner	5.00	Director	$0	$0	$0
Ozzy Stevenson	Member at Large	5.00	Director	$0	$0	$0
Lisa Decker	Treasurer	5.00	Director	$0	$0	$0
Michael Schrifter	Secretary	5.00	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	$371,373	$344,939	$108,084	$26,434
2024	$285,825	$312,671	$81,650	$-26,846
2023	$317,171	$301,753	$104,060	$15,418
2022	$263,530	$245,939	$82,990	$17,591
2019	$202,337	$210,684	$70,820	$-8,347

Lake Oswego Youth Traveling Basketball Association