California Interscholastic Federation Central Section (EIN 951997061) - 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

1970

Legal Domicile

Principal Officer

Ryan Tos

Phone

5597817586

Tax Period

2024-07-01 to 2025-06-30

California Interscholastic Federation Central Section, founded in 1970, is a community nonprofit that reported $1.8M in total revenue in fiscal year 2024. Expenses of $1.7M left a modest 8% surplus.

Mission

CIF Central Section fosters, defines and preserves the role of athletics in secondary education. It is an organization 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 $15,933

Program Service Revenue $1,772,225

Investment Income $58,533

Other Revenue $3,171

TOTAL REVENUE $1,849,862

Expense Breakdown

Grants Paid $22,500

Salaries & Benefits $516,792

Fundraising Expenses $34,738

Program Expenses $1,549,025

Other Expenses $1,170,289

TOTAL EXPENSES $1,709,581

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,849,862	$1,738,835	+0.1%
Expenses	$1,709,581	$1,569,142	+0.1%
Net Income	$140,281	$169,693	-0.2%

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

$206,163

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ryan Tos	Commissioner	40.00	Officer	$175,161	$31,002	$206,163
Matthew Sozinho	Assistant Commissioner	40.00		$146,945	$27,175	$174,120
Jesse Hardwick	President	2.00	Officer Director	$0	$0	$0
Diana Nalbandian-Hatton	Past President	2.00	Officer Director	$0	$0	$0
Anthony Morales	President-Elect	2.00	Officer Director	$0	$0	$0
Randy Morris	Treasurer	2.00	Officer Director	$0	$0	$0
Tom Haskell	Director	1.00	Director	$0	$0	$0
Stan Greene	Director	1.00	Director	$0	$0	$0
Andrew Montes	Director	1.00	Director	$0	$0	$0
Marty Bitter	Director	1.00	Director	$0	$0	$0
Ryan Phelan	Director	1.00	Director	$0	$0	$0
John Fernandez	Director	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	$1,849,862	$1,709,581	$2,325,907	$140,281
2024	$1,738,835	$1,569,142	$2,044,100	$169,693
2024	No data	No data	No data	No data
2023	$1,754,870	$1,473,969	$1,790,307	$280,901
2022	$1,776,600	$1,037,599	$1,541,403	$739,001
2021	$347,678	$514,363	$816,807	$-166,685
2020	$647,266	$660,778	$916,696	$-13,512
2019	$780,827	$679,116	$943,212	$101,711
2018	$726,647	$646,017	$841,716	$80,630

California Interscholastic Federation Central Section