Northern Section California Interscholastic Federation (EIN 942168030) - 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

1939

Legal Domicile

Phone

5303437285

Tax Period

2023-08-01 to 2024-07-31

Northern Section California Interscholastic Federation, founded in 1939, is a small nonprofit in the Recreation & Sports sector that reported $753K in total revenue in fiscal year 2023. The organization ran a surplus of $146K, a strong 19% operating margin.

Mission

TO SERVE AS A BODY THROUGH WHICH MEMBER SCHOOLS MAY MUTUALLY ADOPT RULES AND REGULATIONS RELATING TO INTERSCHOLASTIC ATHLETICS AS WELL AS TO ESTABLISH AGREED UPON MINIMUM STANDARDS FOR CERTAIN ASPECTS OF THE INTERSCHOLASTIC ATHLETIC PROGRAM. THE ORGANIZATION ALSO PROMOTES HIGH STANDARDS FOR SPORTSMANSHIP, ETHICS, AND THE HEALTH AND SAFETY OF THE ATHLETIC PARTICIPANTS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $76,839

Program Service Revenue $662,383

Investment Income $13,429

Other Revenue $0

TOTAL REVENUE $752,651

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $215,650

Fundraising Expenses $0

Program Expenses $542,113

Other Expenses $386,499

TOTAL EXPENSES $607,149

Year-over-Year Comparison

	2023	2022	Change
Revenue	$752,651	$713,778	+0.1%
Expenses	$607,149	$424,880	+0.4%
Net Income	$145,502	$288,898	-0.5%

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

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

$133,631

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SCOTT JOHNSON	COMMISSIONER	40.00	Officer	$103,797	$0	$103,797
JASON EYER	ASST COMMISSION	10.00	Officer	$29,834	$0	$29,834
MORGAN NUGENT	Director	1.00	Director	$0	$0	$0
DOUG WILLIAMS	Director	1.00	Director	$0	$0	$0
CRIS OSEGUERA	Director	1.00	Director	$0	$0	$0
ROCHELLE ANGLEY	Director	1.00	Director	$0	$0	$0
TRICIA MCKOEN	Director	1.00	Director	$0	$0	$0
STEVEN SCHUSTER	Director	1.00	Director	$0	$0	$0
JIM CLONEY	Director	1.00	Director	$0	$0	$0
RANDY GILZEAN	Director	1.00	Director	$0	$0	$0
JOHN SHEPHERD	Director	1.00	Director	$0	$0	$0
TOM O' MALLEY	President	1.00	Officer	$0	$0	$0
VICTOR PERRY	President-Elect	1.00	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
2024	$752,651	$607,149	$955,573	$145,502
2023	$713,778	$424,880	$838,053	$288,898
2022	$630,815	$481,372	$612,398	$149,443
2021	$210,310	$262,375	$359,486	$-52,065
2020	$513,388	$515,400	$447,341	$-2,012
2019	$516,625	$543,134	$404,427	$-26,509
2018	$540,880	$539,183	$435,309	$1,697

Northern Section California Interscholastic Federation