Central Coast Section of the California Interscholastic Federation (EIN 941622689) - 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

1974

Legal Domicile

Principal Officer

David Grissom

Phone

4082242994

Tax Period

2024-07-01 to 2025-06-30

Central Coast Section of the California Interscholastic Federation, founded in 1974, is a community nonprofit in the Recreation & Sports sector that reported $2.3M in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $2.2M left a modest 4% surplus.

Mission

The Central Coast Section fosters, defines and preserves the role of athletics in secondary education. The organization is committed to providing a wholesome environment in which educational athletics will thrive.

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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 $75,343

Program Service Revenue $1,994,818

Investment Income $111,334

Other Revenue $75,693

TOTAL REVENUE $2,257,188

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,118,947

Fundraising Expenses $0

Program Expenses $1,502,810

Other Expenses $1,055,706

TOTAL EXPENSES $2,174,653

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,257,188	$2,004,043	+0.1%
Expenses	$2,174,653	$2,022,439	+0.1%
Net Income	$82,535	$-18,396	-5.5%

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

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

$444,199

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
David Grissom	Commissioner	40.00	Officer	$232,519	$3,495	$236,014
Marco Sanchez	Asst Commission	40.00	Officer	$204,772	$3,413	$208,185
Michael Mancuso	Dr of Athletic Adm	40.00		$134,074	$2,725	$136,799
Tonia Marin	Asst Admin	40.00		$100,806	$2,365	$103,171
Steve Sell	President	2.00	Officer Director	$0	$0	$0
Natalie Talbot-Thorne	Vice President	2.00	Officer Director	$0	$0	$0
Keith Mathews	Past President	2.00	Officer Director	$0	$0	$0
Thomas Newton	South Rep	2.00	Director	$0	$0	$0
Michelle Poirier	South Rep	2.00	Director	$0	$0	$0
Kevin Johnson	North Rep	2.00	Director	$0	$0	$0
Melissa Schmidt	North Rep	2.00	Director	$0	$0	$0
Jason Miller	Central Rep	2.00	Director	$0	$0	$0
Gregory Shelby	Central Rep	2.00	Director	$0	$0	$0
David Sullivan	At Large Rep	2.00	Director	$0	$0	$0
Ryan Realini	ADAC Chair	2.00	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	$2,257,188	$2,174,653	$3,429,644	$82,535
2024	$2,004,043	$2,022,439	$3,343,991	$-18,396
2023	$1,998,285	$1,773,778	$3,310,687	$224,507
2022	$2,731,401	$1,680,866	$3,094,998	$1,050,535
2021	$1,391,739	$1,117,798	$2,269,654	$273,941
2020	$1,423,361	$1,529,419	$2,121,042	$-106,058
2019	$1,607,673	$1,474,284	$2,117,282	$133,389

Central Coast Section of the California Interscholastic Federation