Sacramento County Probation Association (EIN 237413030) - 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

1973

Legal Domicile

Principal Officer

GREG STUBER

Phone

9163681485

Tax Period

2023-07-01 to 2024-06-30

Sacramento County Probation Association, founded in 1973, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2023.

Mission

TO OBTAIN ALL RIGHTS & BENEFITS FOR MEMBERS, TO DISSEMINATE INFORMATION & ACT AS SOLE NEGOTIATING AGENT FOR THE MEMBERS, & TO PROMOTE SOCIAL INTERACTION AMONG 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $967,332

Investment Income $36,172

Other Revenue $15,200

TOTAL REVENUE $1,018,704

Expense Breakdown

Grants Paid $6,011

Salaries & Benefits $391,764

Fundraising Expenses $0

Other Expenses $453,687

TOTAL EXPENSES $1,045,995

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,018,704	$946,773	+0.1%
Expenses	$1,045,995	$947,356	+0.1%
Net Income	$-27,291	$-583	+45.8%

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

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

$284,490

Total Directors

$36,236

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GREG STUBER	President	40.00	Officer	$159,526	$100,664	$260,190
TIMOTHY SOWARDS	Vice President	10.00	Officer	$10,100	$0	$10,100
MONIQUE MABINS	Secretary	2.00	Officer	$7,100	$0	$7,100
NICOLE DE LA RIVA	Treasurer	8.00	Officer	$7,100	$0	$7,100
ADARA MUNOZ	BOARD MEMBER	2.00	Director	$5,065	$0	$5,065
LAURA YEPEZ	BOARD MEMBER	2.00	Director	$4,486	$0	$4,486
IOHLA THOMAS	Secretary	2.00	Director	$4,475	$0	$4,475
JOSEPH TORREZ	BOARD MEMBER	2.00	Director	$4,475	$0	$4,475
PETER PEREZ	BOARD MEMBER	2.00	Director	$4,475	$0	$4,475
KELLY FINNEGAN	BOARD MEMBER	2.00	Director	$4,190	$0	$4,190
LATRICIA DOUGLAS	BOARD MEMBER	2.00	Director	$4,170	$0	$4,170
JOSE RAMIREZ	FORMER BOARD MEMBER	0.00		$3,368	$0	$3,368
ALENA SHVETS	FORMER BOARD MEMBER	0.00		$2,516	$0	$2,516
PATRICK MICHAEL	FORMER BOARD MEMBER	0.00		$2,350	$0	$2,350
EMILIO MIRANDA	BOARD MEMBER	2.00	Director	$2,100	$0	$2,100
AARON SAMPSON	BOARD MEMBER	2.00	Director	$1,750	$0	$1,750
ISABELLA VASQUEZ	BOARD MEMBER	2.00	Director	$1,050	$0	$1,050

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	$1,018,704	$1,045,995	$1,312,556	$-27,291
2023	$946,773	$947,356	$1,317,631	$-583
2022	$910,561	$981,175	$1,192,160	$-70,614
2021	$906,705	$923,029	$1,331,563	$-16,324
2020	$876,913	$890,421	$1,276,792	$-13,508
2019	$847,471	$775,916	$1,261,961	$71,555
2018	$813,719	$723,044	$1,194,956	$90,675

Sacramento County Probation Association