CALIFORNIA BUS ASSOCIATION

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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

1969

Legal Domicile

Principal Officer

CHRIS RIDDINGTON

Phone

9256877705

Tax Period

2024-01-01 to 2024-12-31

CALIFORNIA BUS ASSOCIATION, founded in 1969, is a micro nonprofit that reported $99K in total revenue in fiscal year 2024. Revenue fell 43% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $45K, a strong 45% operating margin.

Mission

SINCE 1969, THE CALIFORNIA BUS ASSOCIATION HAS GIVEN MOTORCOACH COMPANIES A VENUE TO PURSUE EXCELLENCE IN THE INDUSTRY. OUR DEDICATED MEMBERS WORK TOGETHER TO PROVIDE INFORMATION THAT ASSISTS ALL OPERATORS, LARGE AND SMALL, IN THEIR DAILY BUSINESS SUCCESS. THE ASSOCIATION IS A RESOURCE AND OFFERS MEMBERS INFORMATION ON COMPLIANCE WITH REGULATORY AGENCIES, THE U.S. DEPARTMENT OF TRANSPORTION, FEDERAL HIGHWAY PATROL, DEPARTMENT OF MOTOR VEHICLES, AIR RESOURCES BOARD AND OTHERS. CBA MONITORS ALL LEGISLATIVE ISSUES THAT COULD IMPACT THE INDUSTRY AND WORKS CLOSELY WITH THE GOVERNMENT ENTITIES TO ACHIEVE REALISTIC RESULTS ON BEHALF OF ITS MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

HELD MEETINGS TO INFORM MEMBERS OF TECHNIQUES TO DEAL WITH ENVIRONMENTAL PROBLEMS, SAFETY ISSUES AND HOW TO CONTROL COSTS. PUBLISHED INFORMATION TO MEMBERS DURING THE YEAR TO KEEP THEM INFORMED OF...

HELD MEETINGS TO INFORM MEMBERS OF TECHNIQUES TO DEAL WITH ENVIRONMENTAL PROBLEMS, SAFETY ISSUES AND HOW TO CONTROL COSTS. PUBLISHED INFORMATION TO MEMBERS DURING THE YEAR TO KEEP THEM INFORMED OF NEW GOVERNMENT REGULATIONS AND SAFETY DEVELOPMENTS. CONTINUED LEGISLATIVE EFFORTS ON BEHALF OF THE MOTORCOACH INDUSTRY INCLUDING WORKING CLOSELY WITH UMA AND ASA ON NATIONAL ISSUES AND WORKING WITH SEVERAL PARTIES TO ADDRESS THE RECENT CARB 2024/2027 DECISION.

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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 $196,610

Program Service Revenue $0

Investment Income $5

Other Revenue $-97,297

TOTAL REVENUE $99,318

Expense Breakdown

Grants Paid $293

Salaries & Benefits $45,000

Fundraising Expenses $0

Other Expenses $9,370

TOTAL EXPENSES $54,663

Year-over-Year Comparison

	2024	2023	Change
Revenue	$99,318	$173,817	-0.4%
Expenses	$54,663	$62,878	-0.1%
Net Income	$44,655	$110,939	-0.6%

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

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

$45,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VICKIE COLE	PRESIDENT 01/24	2.00	Officer Director	$0	$0	$0
MICHEAL GIDDENS	PRESIDENT	2.00	Officer Director	$0	$0	$0
JASMINE SAYAH	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
CHRIS RIDDINGTON	TREASURER	2.00	Officer Director	$0	$0	$0
CHARLES WILLIAMS	SECRETARY	2.00	Director	$0	$0	$0
LANDON EBMEYER	DIRECTOR	2.00	Director	$0	$0	$0
TERRY FISCHER	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT SAUCEDO	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL WATERS	DIRECTOR	2.00	Director	$0	$0	$0
CHARLES WILLIAMS	DIRECTOR	2.00	Director	$0	$0	$0
KEVIN CREIGHTON	DIRECTOR	2.00	Director	$0	$0	$0
ERIC GREGORY	DIRECTOR	2.00	Director	$0	$0	$0
LISA ALLEN	DIRECTOR	2.00	Director	$0	$0	$0
JUAN LEPE	DIRECTOR	2.00	Director	$0	$0	$0
CLINT GUTH	DIRECTOR	2.00	Director	$0	$0	$0
JAY LIESKE	DIRECTOR	3.00	Director	$0	$0	$0
VICKI A BOWMAN	EXECUTIVE DIR.	40.00	Officer	$45,000	$0	$45,000

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
2024	$99,318	$54,663	$222,145	$44,655
2023	$168,517	$62,878	$220,968	$105,639
2022	$96,589	$136,937	$73,608	$-40,348
2019	$113,237	$199,353	$271,423	$-86,116
2018	$178,775	$185,071	$333,424	$-6,296