School Photographers Association of California (EIN 471182283) - 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

1956

Legal Domicile

Principal Officer

BETH JONES

Phone

9165651620

Tax Period

2023-01-01 to 2023-12-31

School Photographers Association of California, founded in 1956, is a small nonprofit that reported $873K in total revenue in fiscal year 2023. Revenue surged 36% from the prior year, signaling strong growth momentum. The organization ran a surplus of $489K, a strong 56% operating margin.

Mission

Annual Gathering of Members for Conferences New Products Exchange of Ideas and Techniques

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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 $0

Investment Income $0

Other Revenue $872,897

TOTAL REVENUE $872,897

Expense Breakdown

Grants Paid $0

Salaries & Benefits $39,400

Fundraising Expenses $0

Program Expenses $384,248

Other Expenses $344,848

TOTAL EXPENSES $384,248

Year-over-Year Comparison

	2023	2022	Change
Revenue	$872,897	$639,892	+0.4%
Expenses	$384,248	$517,964	-0.3%
Net Income	$488,649	$121,928	+3.0%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETH JONES	President	5.000	Officer Director	$0	$0	$0
CALVIN L HARRELL JR	Vice President	5.000	Officer Director	$0	$0	$0
MICHAEL RAK	Secretary	N/A	Officer Director	$0	$0	$0
MARTIN D BROWN	Treasurer	5.000	Officer Director	$0	$0	$0
WAYNE BARKSDALE	Board Member	5.000	Officer Director	$0	$0	$0
MICHAEL KEMMETMULLER	Board Member	5.000	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
2024	No data	No data	No data	No data
2023	$872,897	$384,248	$1,644,180	$488,649
2022	$639,892	$517,964	$1,118,734	$121,928
2021	$585,307	$348,270	$1,202,884	$237,037
2020	$158,556	$380,633	$909,034	$-222,077
2019	$565,842	$291,816	$1,068,113	$274,026
2018	$588,198	$488,541	$713,283	$99,657

School Photographers Association of California