SAN DIEGO COUNTY PROBATION OFFICERS ASSOCIATION (EIN 271477881) - 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

JENNIFER FOX

Phone

6192538397

Tax Period

2024-07-01 to 2025-06-30

SAN DIEGO COUNTY PROBATION OFFICERS ASSOCIATION, founded in 2009, is a small nonprofit in the Employment sector that reported $813K in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. Expenses of $695K left a modest 14% surplus.

Mission

FOR THE PROTECTION,CARE AND RELIEF OF ITS MEMEBERS, AS WELL AS, PROMOTE AND MAINTAIN A FEELING OF FRIENDSHIP AND FRATERNITY AMONG ITS 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 (2024)

Revenue Breakdown

Contributions & Grants $14,248

Program Service Revenue $746,509

Investment Income $52,239

Other Revenue $0

TOTAL REVENUE $812,996

Expense Breakdown

Grants Paid $11,063

Salaries & Benefits $87,462

Fundraising Expenses $0

Program Expenses $531,269

Other Expenses $298,262

TOTAL EXPENSES $695,475

Year-over-Year Comparison

	2024	2023	Change
Revenue	$812,996	$630,632	+0.3%
Expenses	$695,475	$623,656	+0.1%
Net Income	$117,521	$6,976	+15.8%

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

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
ANNA BRAY	DIRECTOR	1.00	Director	$0	$0	$0
SARAI IVORY	DIRECTOR	0.00	Director	$0	$0	$0
EDGAR MEDINA	DIRECTOR	0.00	Director	$0	$0	$0
DERECK NYKAZA	DIRECTOR	0.00	Director	$0	$0	$0
CHANDRA EVANS	ASSOCIATE DIRECTOR	0.00	Director	$0	$0	$0
VERONICA LIMON	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
NICOLE DINA	TREASURER	10.00	Officer Director	$0	$0	$0
JENNIFER FOX	PRESIDENT	32.00	Officer Director	$0	$0	$0
AMY KING	SECRETARY	1.00	Officer Director	$0	$0	$0
PHILLIP GARCIA	FORMER SECRETARY	0.00		$0	$0	$0
DANIEL GARCIA	FORMER TREASURER	0.00		$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	$812,996	$695,475	$941,402	$117,521
2024	$590,104	$623,656	$823,760	$-33,552
2023	$557,445	$608,433	$816,916	$-50,988
2022	$583,805	$574,023	$851,437	$9,782
2021	$597,180	$584,174	$902,214	$13,006
2020	$611,011	$614,397	$865,118	$-3,386
2019	$602,986	$618,350	$840,556	$-15,364
2018	$646,581	$648,150	$825,497	$-1,569
2017	$679,846	$608,428	$804,169	$71,418

SAN DIEGO COUNTY PROBATION OFFICERS ASSOCIATION