SAN MARCOS GIRLS SOFTBALL LEAGUE

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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

1978

Legal Domicile

Principal Officer

ROBERT SWANK

Phone

7608033320

Tax Period

2024-08-01 to 2025-07-31

SAN MARCOS GIRLS SOFTBALL LEAGUE, founded in 1978, is a small nonprofit that reported $233K in total revenue in fiscal year 2024.

Mission

THE LEAGUE CONDUCTS GIRLS COMPETITIVE SOFTBALL GAMES IMPROVING THE ATHLETIC PERFORMANCE AND INSTILLING SELF DISCIPLINE AND GOOD SPORTSMANSHIP FOR ITS SCHOOL AGE MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $172,143

THE LEAGUE CONDUCTS GIRLS COMPETITIVE SOFTBALL GAMES IMPROVING THE ATHLETIC PERFORMANCE, AND INSTILLING SELF DISCIPLINE AND GOOD SPORTSMANSHIP FOR ITS SCHOOL AGE MEMBERS.

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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 $30,108

Program Service Revenue $208,728

Investment Income $7

Other Revenue $-5,573

TOTAL REVENUE $233,270

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $216,363

Other Expenses $227,542

TOTAL EXPENSES $227,542

Year-over-Year Comparison

	2024	2023	Change
Revenue	$233,270	$224,636	+0.0%
Expenses	$227,542	$214,919	+0.1%
Net Income	$5,728	$9,717	-0.4%

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

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
LAMONT GIRTON	SECRETARY	5.00	Officer Director	$0	$0	$0
REBECCA RENTERIA	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
ANDREA RIOS	TREASURER	5.00	Officer Director	$0	$0	$0
ROBERT SWANK	PRESIDENT	5.00	Officer 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	$233,270	$227,542	$70,786	$5,728
2024	$224,636	$214,919	$64,201	$9,717
2023	$186,041	$170,788	$53,754	$15,253
2022	$151,377	$134,498	$40,539	$16,879