California Tow Truck Association

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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

1970

Legal Domicile

Principal Officer

Billy Myers

Phone

9166172882

Tax Period

2023-04-01 to 2024-03-31

California Tow Truck Association, founded in 1970, is a small nonprofit that reported $741K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $685K left a modest 8% surplus.

Mission

The mission of the California Tow Truck Association is to cultivate a community of professionals able to provide the highest caliber of towing and emergency road service-related solutions for the motoring public and the communities of our state.

Program Service Accomplishments

Program 1

The Annual Tow Show provided information, training, and opportunities to several thousand tow truck drivers in the state of California.

Program 2

The Association provides adminstrative services for 11 chapters, representing over 400 tow company members throughout the State of California. Our ERSCA training program provides world class training tow truck operators nationwide. Through training and continuous education, operators are taught the skills needed to keep themselves and the motoring public safe. Our course curriculum is not only extensive, but ever-changing in order to keep up with advances in technology, regulation and public need.

Program 3

The Association monitors state and federal legislation pertaining to the business of towing and keeps the membership informed of pertinent legislative developments. In addition, the Association...

The Association monitors state and federal legislation pertaining to the business of towing and keeps the membership informed of pertinent legislative developments. In addition, the Association administers a PAC for members to support candidates interested in and sympathetic to industry issues.

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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 $28,567

Program Service Revenue $704,738

Investment Income $8,112

Other Revenue $0

TOTAL REVENUE $741,417

Expense Breakdown

Grants Paid $0

Salaries & Benefits $255,126

Fundraising Expenses $0

Other Expenses $429,893

TOTAL EXPENSES $685,019

Year-over-Year Comparison

	2023	2022	Change
Revenue	$741,417	$669,490	+0.1%
Expenses	$685,019	$1,027,826	-0.3%
Net Income	$56,398	$-358,336	-1.2%

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

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
Craig Baker	President	8.00	Officer Director	$0	$0	$0
Sam Johnson	Vice President, T-ROC	8.00	Officer Director	$0	$0	$0
Andrea Olivarez	Secretary	1.00	Officer Director	$0	$0	$0
Billy Myers	Treasurer	8.00	Officer Director	$0	$0	$0
Steve Sgarlato	Vice President, ERSCA	1.00	Officer Director	$0	$0	$0
Doug Nelson	Vice President, Education	1.00	Officer Director	$0	$0	$0
Steven Hendrickson	Director	0.50	Director	$0	$0	$0
Sean Van Lingen	Director	0.50	Director	$0	$0	$0
Terry Warford Jr	Director	1.00	Director	$0	$0	$0
Trent Butzlaff	Director	0.50	Director	$0	$0	$0
Brian Banks	Director	0.50	Director	$0	$0	$0
Dave Thompson	Director	0.50	Director	$0	$0	$0
Michael Paim	Director	0.50	Director	$0	$0	$0
Joey Sgarlato	Director	0.50	Director	$0	$0	$0
Casey Horvath	Director	0.50	Director	$0	$0	$0
Alex Berg	Director	0.50	Director	$0	$0	$0
Rodney Sellers	Director	0.50	Director	$0	$0	$0
Kenneth Wilson	Director	0.50	Director	$0	$0	$0
Rick Stewart	Director	0.50	Director	$0	$0	$0
Myra Ruiz	Director	0.50	Director	$0	$0	$0
John Decicco	Director	0.50	Director	$0	$0	$0
Perry Shusta	Director	0.50	Director	$0	$0	$0
Bill Paymard	Director	0.50	Director	$0	$0	$0
Bruce Johnson	Director	0.50	Director	$0	$0	$0
Roger Markowitz	Director	0.50	Director	$0	$0	$0
Michael Ponce	Director	0.50	Director	$0	$0	$0
Dave Winchell	Director	0.50	Director	$0	$0	$0
JR Cady	Director	0.50	Director	$0	$0	$0
John Coulter	Director	0.50	Director	$0	$0	$0
Aaron Boucher	Director	0.50	Director	$0	$0	$0
Brandon Johnson	Director	0.50	Director	$0	$0	$0
Bill Salazar	Director	0.50	Director	$0	$0	$0
Mark Mathis	Director	0.50	Director	$0	$0	$0
Adriana Gomez	Director	0.50	Director	$0	$0	$0
Bob Matson	Director	0.50	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	No data	No data	No data	No data
2024	$741,417	$685,019	$481,459	$56,398
2024	$496,922	$598,123	$345,850	$-101,201
2023	$669,490	$1,027,826	$425,996	$-358,336
2022	$742,131	$755,568	$840,900	$-13,437
2021	$565,928	$626,578	$944,295	$-60,650
2020	$671,683	$692,004	$995,803	$-20,321
2019	$742,685	$586,930	$964,035	$155,755