Balboa Spirit Club (EIN 954350184) - 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

1991

Legal Domicile

Phone

8183494801

Tax Period

2023-08-01 to 2024-07-31

Balboa Spirit Club, founded in 1991, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $212K in total revenue in fiscal year 2023. Expenses of $276K exceeded revenue, resulting in a 30% operating deficit.

Mission

Balboa Spirit Club sponsors education/enrichment programs provide classroom/emergency supplies and funds equipment acquistion for the benefit of the students at Balboa Magnet Elementary School.

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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 $220,730

Program Service Revenue $0

Investment Income $0

Other Revenue $-8,391

TOTAL REVENUE $212,339

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $275,841

Other Expenses $276,191

TOTAL EXPENSES $276,191

Year-over-Year Comparison

	2023	2022	Change
Revenue	$212,339	$205,464	+0.0%
Expenses	$276,191	$162,716	+0.7%
Net Income	$-63,852	$42,748	-2.5%

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

N/A

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
Steven Otterman	President	20.00	Officer	$0	$0	$0
Amy Sampson	Secretary	20.00	Officer	$0	$0	$0
William Basel	Treasurer	10.00	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	$212,339	$276,191	$447,273	$-63,852
2023	$205,464	$162,716	$511,125	$42,748
2019	$252,650	$163,932	$369,354	$88,718

Balboa Spirit Club