SAC-JOAQUIN SECTION OF THE CALIFOR… - 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

1942

Legal Domicile

Phone

9162585980

Tax Period

2024-08-01 to 2025-07-31

SAC-JOAQUIN SECTION OF THE CALIFORNIA INTERSCHOLASTIC FEDERATION, founded in 1942, is a community nonprofit that reported $4.7M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

THE SAC-JOAQUIN SECTION FOSTERS, DEFINES AND PRESERVES THE ROLE OF ATHLETICS IN SECONDARY EDUCTION. IT IS AN ORGANIZATION COMMITTED TO PROVIDING A WHOLESOME ENVIRONMENT IN WHICH EDUCATIONAL ATHLETICS WILL THRIVE.

Program Service Accomplishments

Program 1

Expenses: $4,213,803

IN HIGH SCHOOL ATHLETIC COMPETITION, THE IDEA OF VICTORY WITH HONOR STILL CARRIESMEANING. AND IT IS THE IDEAL THAT DRIVES EVERYTHING WE DO. WE STRENGTHEN THEINTEGRITY OF STUDENTS AND ADULTS ACROSS...

IN HIGH SCHOOL ATHLETIC COMPETITION, THE IDEA OF VICTORY WITH HONOR STILL CARRIESMEANING. AND IT IS THE IDEAL THAT DRIVES EVERYTHING WE DO. WE STRENGTHEN THEINTEGRITY OF STUDENTS AND ADULTS ACROSS THE STATE BY PROMOTING SPORTSMANSHIP, HONESTY AND QUALITY ACADEMICS. THAT MEANS FOSTERING THE HIGHEST PRINCIPLES OF CHARACTER TRUSTWORTHINESS, RESPECT, RESPONSIBILITY, FAIRNESS, CARING AND GOOD CITIZENSHIP.THE SAC-JOAQUIN SECTION IS THE 2ND LARGEST SECTION IN THE STATE OF CALIFORNIA. ITCOMPRISES 26 LEAGUES, 196 SCHOOLS, AND COVERS MORE THAN 14,500 SQUARE MILES OFCALIFORNIA. THE SAC-JOAQUIN SECTION REACHES OVER 225,000 STUDENTS AND DIRECTLYINFLUENCES 130,000 STUDENT-ATHLETES AND THEIR FAMILIES.

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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 $1,626,266

Program Service Revenue $2,896,626

Investment Income $55,368

Other Revenue $73,674

TOTAL REVENUE $4,651,934

Expense Breakdown

Grants Paid $91,029

Salaries & Benefits $1,458,630

Fundraising Expenses $40,150

Program Expenses $4,213,803

Other Expenses $3,090,541

TOTAL EXPENSES $4,640,200

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,651,934	$4,093,208	+0.1%
Expenses	$4,640,200	$3,616,576	+0.3%
Net Income	$11,734	$476,632	-1.0%

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

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

$212,223

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Garrison	commissioner	40.00	Officer	$176,647	$35,576	$212,223
Jason Feuerbach	N/A	40.00		$125,790	$55,820	$181,610
William De Board	N/A	40.00		$102,201	$39,134	$141,335
Melissa Brewer	President	1.00	Officer Director	$0	$0	$0
Ed Santopadre	President elect	1.00	Officer Director	$0	$0	$0
Clarence Isadore	past president	1.00	Officer Director	$0	$0	$0
Lori Donnell	ADM REP	1.00	Director	$0	$0	$0
Eric Simoni	ADM REP	1.00	Director	$0	$0	$0
Fadia Desmond	ADM at Large	1.00	Director	$0	$0	$0
David Coronado	Athletic REP	1.00	Director	$0	$0	$0
Scott Winton	AD AT large	1.00	Director	$0	$0	$0
Mary Jo Truesdale	CCA REP	1.00	Director	$0	$0	$0
John Becker	CIF	1.00	Director	$0	$0	$0
Matt Best	SUP REP	1.00	Director	$0	$0	$0
Ziggy Robeson	SEP REP	1.00	Director	$0	$0	$0
Doreen Osumi	State Fed Exe	1.00	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	$4,651,934	$4,640,200	$6,750,571	$11,734
2024	$4,841,093	$4,564,475	$6,090,382	$276,618
2023	$4,093,208	$3,616,576	$4,291,461	$476,632
2022	$3,827,581	$2,577,823	$3,814,597	$1,249,758
2021	$951,377	$905,817	$2,453,998	$45,560
2020	$2,061,161	$1,853,096	$2,397,083	$208,065
2019	$1,782,335	$1,904,505	$2,088,397	$-122,170
2018	$1,933,761	$1,863,812	$2,183,473	$69,949

SAC-JOAQUIN SECTION OF THE CALIFORNIA INTERSCHOLASTIC FEDERATION