THE GREATER LOS ANGELES SOFTBALL ASSOCIATION (EIN 953643992) - 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

1977

Legal Domicile

Principal Officer

BILL MEYER

Phone

3102423723

Tax Period

2023-09-01 to 2024-08-31

THE GREATER LOS ANGELES SOFTBALL ASSOCIATION, founded in 1977, is a small nonprofit in the Recreation & Sports sector that reported $433K in total revenue in fiscal year 2023. Expenses of $414K left a modest 5% surplus.

Mission

THE ORGANIZATION IS DEDICATED TO THE EDUCATION, PROMOTION AND PLAYER DEVELOPMENT IN THE SPORT OF AMATEUR SOFTBALL FOR ALL PERSONS REGARDLESS OF AGE, SEXUAL ORIENTATION OR PREFERENCE WITH SPECIAL EMPHASIS ON THE PARTICIPATION OF MEMBERS OF THE LESBIAN,GAY, BI-SEXUAL AND TRANSGENDERED (LGBT) COMMUNITY THROUGH INSTRUCTION ON THE GAME OF SOFTBALL AND TO OTHERWISE FOSTER NATIONAL AND INTERNATIONAL SPORTS COMPETITION.

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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 (2023)

Revenue Breakdown

Contributions & Grants $175,128

Program Service Revenue $264,576

Investment Income $1,410

Other Revenue $-7,898

TOTAL REVENUE $433,216

Expense Breakdown

Grants Paid $0

Salaries & Benefits $592

Fundraising Expenses $12,514

Program Expenses $389,507

Other Expenses $413,001

TOTAL EXPENSES $413,593

Year-over-Year Comparison

	2023	2022	Change
Revenue	$433,216	$430,317	+0.0%
Expenses	$413,593	$385,767	+0.1%
Net Income	$19,623	$44,550	-0.6%

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

N/A

Volunteers

100

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

$592

Total Directors

$592

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BILL MEYER	TREASURER	20.00	Officer Director	$592	$0	$592
JASON PEPLINKSI	COMMISSIONER	20.00	Officer Director	$0	$0	$0
LEONARDO SOLIS	ASSISTANT COMMISSIONER	20.00	Officer Director	$0	$0	$0
LUCAS MARIANO	COMMISSIONER	20.00	Officer Director	$0	$0	$0
ANGEL MORENO	SECRETARY	20.00	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
2024	$433,216	$413,593	$338,970	$19,623
2023	$430,317	$385,767	$324,257	$44,550
2022	$366,663	$346,464	$282,256	$20,199
2021	$50,449	$85,015	$244,098	$-34,566
2020	$351,814	$259,279	$258,040	$92,535
2019	$331,156	$296,157	$177,267	$34,999
2018	$239,136	$262,896	$140,617	$-23,760

THE GREATER LOS ANGELES SOFTBALL ASSOCIATION