GRANADA LITTLE LEAGUE #4055713

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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

ELLIOTT HUGHES

Phone

9254497333

Tax Period

2024-10-01 to 2025-09-30

GRANADA LITTLE LEAGUE #4055713, founded in 1995, is a small nonprofit that reported $420K in total revenue in fiscal year 2024.

Mission

THE OBJECTIVE OF THE LOCAL LEAGUE SHALL BE TO IMPLANT FIRMLY IN THE CHILDREN OF THE COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND RESPECT FOR AUTHORITY, SO THAT THEY MAY BE WELL ADJUSTED, STRONGER AND HAPPIER CHILDREN AND WILL GROW TO BE GOOD, DECENT, HEALTHY AND TRUSTWORTHY CITIZENS.

Program Service Accomplishments

Program 1

Expenses: $426,500 Revenue: $349,062

PROVIDE LITTLE LEAGUE ORGANIZED BASEBALL FOR ALL REGISTERED PLAYERS BETWEEN THE AGES OF 4 - 16.

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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 $43,994

Program Service Revenue $325,528

Investment Income $8,919

Other Revenue $41,973

TOTAL REVENUE $420,414

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $426,500

Other Expenses $428,265

TOTAL EXPENSES $431,265

Year-over-Year Comparison

	2024	2023	Change
Revenue	$420,414	$401,977	+0.0%
Expenses	$431,265	$321,998	+0.3%
Net Income	$-10,851	$79,979	-1.1%

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

N/A

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RUBY MOPPIN	PRESIDENT	20.00	Officer	$0	$0	$0
BRANDON BIVONA	VICE PRESIDENT	10.00	Officer	$0	$0	$0
GIL FREGOSO	SECRETARY	10.00	Officer	$0	$0	$0
ELLIOTT HUGHES	TREASURER	10.00	Officer	$0	$0	$0
COULTER RIGDON	FACILITES	10.00	Officer	$0	$0	$0
SUKH SANGHA	SAFETY OFFICER	10.00	Officer	$0	$0	$0
MARTY RABORN	UMPIRE IN CHIEF	10.00	Officer	$0	$0	$0
JANICE NEWTON	MAJOR/MINOR PLAYER AGENT	10.00	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
2025	$420,414	$431,265	$633,743	$-10,851
2024	$401,977	$321,998	$644,594	$79,979
2023	$368,718	$293,629	$564,615	$75,089
2022	$326,135	$280,417	$489,526	$45,718
2021	$80,951	$116,468	$443,808	$-35,517
2020	$240,606	$165,210	$479,325	$75,396
2019	$330,528	$270,947	$403,929	$59,581
2018	$273,239	$201,439	$344,348	$71,800