San Francisco Police Officers' Association Legal Defense Fund (EIN 266732924) - 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

2009

Legal Domicile

Principal Officer

DAN KELLY

Phone

4158615060

Tax Period

2024-01-01 to 2024-12-31

San Francisco Police Officers' Association Legal Defense Fund, founded in 2009, is a small nonprofit in the Mutual Benefit sector that reported $307K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $118K, a strong 38% operating margin.

Mission

TO PROVIDE LEGAL BENEFITS TO ELIGIBLE MEMBERS OF THE ASSOCIATION. SUBSTANTIALLY ALL ACTIVE, DUES PAYING MEMBERS OF THE ASSOCIATION ARE ELIGIBLE TO PARTICIPATE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $307,242

Investment Income $0

Other Revenue $0

TOTAL REVENUE $307,242

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $17,945

TOTAL EXPENSES $189,172

Year-over-Year Comparison

	2024	2023	Change
Revenue	$307,242	$390,194	-0.2%
Expenses	$189,172	$282,416	-0.3%
Net Income	$118,070	$107,778	+0.1%

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

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

$212,835

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRACY MCCRAY	TRUSTEE	2.0	Director	$0	$0	$85,777
KEVIN WORRELL	TRUSTEE	2.0	Director	$0	$0	$30,603
LOUIS WONG	TRUSTEE	2.0	Director	$0	$0	$23,755
DANIEL KELLY	TRUSTEE	2.0	Director	$0	$0	$18,000
GAETANO ACERRA JR	TRUSTEE	2.0	Director	$0	$0	$17,200
DANNY MILLER	TRUSTEE	2.0	Director	$0	$0	$10,800
Pavel Khmarskiy	TRUSTEE	2.0	Director	$0	$0	$10,800
JOSH MCFALL	TRUSTEE	2.0	Director	$0	$0	$7,200
JESUS PENA	TRUSTEE	2.0	Director	$0	$0	$7,200
KEVIN LYNCH	TRUSTEE (FORMER)	2.0	Director	$0	$0	$1,500

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	$307,242	$189,172	$27,944	$118,070
2023	$390,194	$282,416	$19,648	$107,778
2022	$602,525	$651,324	$23,356	$-48,799
2021	$643,839	$819,784	$22,915	$-175,945
2020	$607,993	$722,629	$19,302	$-114,636
2019	$543,502	$679,995	$19,596	$-136,493
2018	$538,437	$620,367	$62,478	$-81,930

San Francisco Police Officers' Association Legal Defense Fund