Los Angeles County Lifeguard Association (EIN 510209944) - 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

1957

Legal Domicile

Principal Officer

Gregg Crum

Phone

3102420707

Tax Period

2025-01-01 to 2025-12-31

Los Angeles County Lifeguard Association, founded in 1957, is a small nonprofit that reported $352K in total revenue in fiscal year 2025. Expenses of $322K left a modest 9% surplus.

Mission

Provides legal representation to members and negotiates with county for salary and benefits.

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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 (2025)

Revenue Breakdown

Contributions & Grants $284,992

Program Service Revenue $0

Investment Income $67,206

Other Revenue $0

TOTAL REVENUE $352,198

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,750

Fundraising Expenses $0

Other Expenses $315,261

TOTAL EXPENSES $322,011

Year-over-Year Comparison

	2025	2024	Change
Revenue	$352,198	$343,145	+0.0%
Expenses	$322,011	$303,756	+0.1%
Net Income	$30,187	$39,389	-0.2%

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

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
Gregg Crum	President	10.00	Director	$0	$0	$0
Jordan Stephens	Vice President	10.00	Director	$0	$0	$0
Kevin Graner	Treasurer	14.00	Director	$0	$0	$0
Matthew Pennington	Secretary	3.00	Director	$0	$0	$0
Remy Smith	Member	3.00	Director	$0	$0	$0
Dave Carpenter	Member	3.00	Director	$0	$0	$0
Chris Staffield	Member	3.00	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	$352,198	$322,011	$973,706	$30,187
2024	$343,145	$303,756	$943,658	$39,389
2023	$362,349	$313,128	$904,272	$49,221
2022	$127,438	$227,555	$920,106	$-100,117
2021	$317,627	$168,432	$954,247	$149,195
2020	$317,397	$177,820	$805,426	$139,577

Los Angeles County Lifeguard Association