CABRILLO BEACH YACHT CLUB

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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

1932

Legal Domicile

Principal Officer

DANIEL KEVIN LOPER

Phone

3105191694

Tax Period

2024-01-01 to 2024-12-31

CABRILLO BEACH YACHT CLUB, founded in 1932, is a community nonprofit that reported $2.5M in total revenue in fiscal year 2024.

Mission

CBYC'S MISSION IS TO PROVIDE RECREATION AND SOCIAL ACTIVITES FOR CLUB MEMBERS AND TO ENCOURAGE FAMILY MEMBERS TO ENGAGE IN SAILING AND BOATING EVENTS AND SEAMANSHIP TRAINING.

Program Service Accomplishments

Program 1

PROVIDE RECREATION AND SOCIAL ACTIVITES FOR CLUB MEMBERS AND TO ENCOURAGE FAMILY MEMBERS TO ENGAGE IN SAILING AND BOATING EVENTS AND SEAMANSHIP TRAINING.

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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 $225,042

Program Service Revenue $2,111,838

Investment Income $103,687

Other Revenue $23,434

TOTAL REVENUE $2,464,001

Expense Breakdown

Grants Paid $0

Salaries & Benefits $836,263

Fundraising Expenses $0

Other Expenses $1,682,705

TOTAL EXPENSES $2,518,968

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,464,001	$2,475,049	0.0%
Expenses	$2,518,968	$2,364,901	+0.1%
Net Income	$-54,967	$110,148	-1.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK FOGLE	JR. STAFF COMMODORE	0.50	Director	$0	$0	$0
ROBERT KRAAK	DIRECTOR	0.50	Director	$0	$0	$0
CLAUDETTE VOGELSANG	DIRECTOR	0.50	Director	$0	$0	$0
GORDON LEON	DIRECTOR	0.50	Director	$0	$0	$0
MIKE SITTS	DIRECTOR	0.50	Director	$0	$0	$0
WILLIAM SCHOPP	DIRECTOR	0.50	Director	$0	$0	$0
WANDA ANDREWS	DIRECTOR	0.50	Director	$0	$0	$0
JAMES ANDERSON	DIRECTOR	0.50	Director	$0	$0	$0
BRIAN VASSALLO	DIRECTOR	0.50	Director	$0	$0	$0
JOHN RASKI	COMMODORE	2.00	Officer	$0	$0	$0
JERALD BEAVER	VICE COMMOD.	1.00	Officer	$0	$0	$0
KEVIN LOPER	REAR COMMOD.	1.00	Officer	$0	$0	$0
KAREN PERRAULT	SECRETARY/DIRECTOR	1.00	Officer	$0	$0	$0
JAMES AXTELL	TREASURER	3.00	Officer	$0	$0	$0
MIKE MC CORMICK	FLEET CAPTAIN	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	$2,464,001	$2,518,968	$3,235,720	$-54,967
2023	$2,475,049	$2,364,901	$3,305,845	$110,148
2022	$2,157,133	$1,996,435	$3,173,434	$160,698
2021	$2,004,515	$1,775,024	$2,949,781	$229,491
2020	$1,769,024	$1,573,399	$2,729,779	$195,625
2019	$2,001,373	$1,784,756	$2,514,921	$216,617
2018	$1,903,764	$1,786,269	$2,298,444	$117,495