PORT OF SAN DIEGO SHIP REPAIR ASSOCIATION (EIN 953775145) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Principal Officer

GORDON RUTHERFORD

Phone

6198381523

Tax Period

2024-01-01 to 2024-12-31

PORT OF SAN DIEGO SHIP REPAIR ASSOCIATION, founded in 1982, is a small nonprofit in the Community Improvement sector that reported $246K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring.

Mission

THE ASSOCIATION FOSTERS SHIP REPAIR ACTIVITIES IN THE SAN DIEGO AREA.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $70,404

Program Service Revenue $159,910

Investment Income $0

Other Revenue $15,691

TOTAL REVENUE $246,005

Expense Breakdown

Grants Paid $19,733

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $240,121

TOTAL EXPENSES $259,854

Year-over-Year Comparison

	2024	2023	Change
Revenue	$246,005	$316,253	-0.2%
Expenses	$259,854	$313,070	-0.2%
Net Income	$-13,849	$3,183	-5.4%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
GORDON RUTHERFORD	PRESIDENT/CEO	2.00	Director	$0	$0	$0
ANNETTE VARGAS	CHAIRMAN	2.00	Officer	$0	$0	$0
STEVEN HASSELBAR	VICE CHAIRMAN	2.00	Officer	$0	$0	$0
MARSHALL FICE	TREASURER/CFO	2.00	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
2025	No data	No data	No data	No data
2024	$246,005	$259,854	$162,650	$-13,849
2019	$288,285	$282,499	$161,678	$5,786
2018	$224,945	$247,046	$155,892	$-22,101

PORT OF SAN DIEGO SHIP REPAIR ASSOCIATION