California Interscholastic Federation San Diego Section (EIN 952663101) - 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

1960

Legal Domicile

Principal Officer

Joe Heinz

Phone

8582928165

Tax Period

2024-07-01 to 2025-06-30

California Interscholastic Federation San Diego Section, founded in 1960, is a community nonprofit in the Education sector that reported $2.7M in total revenue in fiscal year 2024.

Mission

CIF San Diego Section serves schools in all of San Diego County and parts of Imperial Riverside Counties, preparing boys and girls for a better tomorrow and working with parents, educators, and the community to establish and maintain excellent high school athletic programs that teach values, character, and citizenship.

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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 $642,561

Program Service Revenue $1,868,973

Investment Income $53,919

Other Revenue $127,777

TOTAL REVENUE $2,693,230

Expense Breakdown

Grants Paid $0

Salaries & Benefits $963,378

Fundraising Expenses $8,651

Program Expenses $2,160,258

Other Expenses $1,823,508

TOTAL EXPENSES $2,786,886

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,693,230	$2,633,457	+0.0%
Expenses	$2,786,886	$2,574,415	+0.1%
Net Income	$-93,656	$59,042	-2.6%

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

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

$242,753

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Simon Canalez	Chair/Board Manager (trans 5/25)	1.00	Officer Director	$0	$0	$0
Vernon Moore	Vice Chair	1.00	Officer Director	$0	$0	$0
Scott Giusti	Treasurer/Vice Chair (trans 10/24)	1.00	Officer Director	$0	$0	$0
Ron McCowan	Board Manager/Treas. (trans 10/24)	1.00	Officer Director	$0	$0	$0
Moises Aguirre	Board Manager	1.00	Director	$0	$0	$0
Steve Baum	Board Manager	1.00	Director	$0	$0	$0
Eric Brown	Board Manager (start 10/24)	1.00	Director	$0	$0	$0
Benjamin Churchill	Board Manager	1.00	Director	$0	$0	$0
Joseph Clevenger	Board Manager	1.00	Director	$0	$0	$0
Paula Conway	Board Manager (start 10/24)	1.00	Director	$0	$0	$0
David Farkas	Board Manager	1.00	Director	$0	$0	$0
Jake Gaeir	Board Manager (start 10/24)	1.00	Director	$0	$0	$0
Isla Carza-Gonzalez	Board Manager	1.00	Director	$0	$0	$0
Heather Golly	Board Manager (start 10/24)	1.00	Director	$0	$0	$0
Aaron Gonzalez	Board Manager	1.00	Director	$0	$0	$0
Genevieve Hann	Board Manager	1.00	Director	$0	$0	$0
Mike Haupt	Board Manager	1.00	Director	$0	$0	$0
Patrick Keeley	Board Manager	1.00	Director	$0	$0	$0
Richard Lawrence	Board Manager	1.00	Director	$0	$0	$0
Dave LeMaster	Board Manager	1.00	Director	$0	$0	$0
Luis Martinez	Board Manager	1.00	Director	$0	$0	$0
Mark Miller	Board Manager	1.00	Director	$0	$0	$0
Karl Mueller	Board Manager	1.00	Director	$0	$0	$0
Angelita Ortiz	Board Manager	1.00	Director	$0	$0	$0
Damon Patterson	Board Manager	1.00	Director	$0	$0	$0
Jon Peterson	Board Manager	1.00	Director	$0	$0	$0
Celso Ruiz	Board Manager	1.00	Director	$0	$0	$0
Andrea Sissons	Board Manager	1.00	Director	$0	$0	$0
Anne Staffieri	Board Manager	1.00	Director	$0	$0	$0
Mark Stevens	Board Manager	1.00	Director	$0	$0	$0
Brian Thurman	Board Manager	1.00	Director	$0	$0	$0
Mariano Velez	Board Manager	1.00	Director	$0	$0	$0
Joe Heinz	Commissioner	40.00	Officer	$207,526	$35,227	$242,753
Ronnie Marquez	Associate Commissioner	40.00	Highest	$143,624	$19,756	$163,380
Todd Cassen	Assistant Commissioner	40.00	Highest	$185,896	$35,014	$220,910
Stacy Fisher	Executive Assistant	40.00	Highest	$119,532	$29,862	$149,394

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	$2,693,230	$2,786,886	$2,794,289	$-93,656
2024	No data	No data	No data	No data
2023	$2,806,525	$2,788,173	$2,078,252	$18,352
2022	$2,767,391	$2,131,391	$1,878,997	$636,000
2021	$1,204,625	$1,038,618	$876,407	$166,007
2020	$1,678,383	$1,648,032	$780,454	$30,351
2019	$1,648,454	$1,863,223	$621,947	$-214,769

California Interscholastic Federation San Diego Section