CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITIES (CAJPA) (EIN 680039658) - 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

1990

Legal Domicile

Principal Officer

CATHERINE SMITH

Phone

9162312139

Tax Period

2023-01-01 to 2023-12-31

CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITIES (CAJPA), founded in 1990, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $1.1M left a modest 14% surplus.

Mission

TO SUPPORT THE OPERATIONS OF CALIFORNIA'S PUBLIC ENTITY RISK SHARING POOLS THROUGH PROFESSIONAL DEVELOPMENT, ADVOCACY, ACCREDITATION, RESEARCH AND DISTRIBUTION OF RESOURCES.

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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 $1,253,650

Investment Income $13,807

Other Revenue $4,215

TOTAL REVENUE $1,271,672

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,091,352

TOTAL EXPENSES $1,091,352

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,271,672	$1,115,745	+0.1%
Expenses	$1,091,352	$895,298	+0.2%
Net Income	$180,320	$220,447	-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
CRAIG SCHWEIKHARD	PRESIDENT	10.00	Officer Director	$0	$0	$0
MARINDA GRIESE	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
GINA DEAN	PAST PRESIDENT	4.00	Officer Director	$0	$0	$0
CINDY WILKERSON	TREASURER	4.00	Officer Director	$0	$0	$0
DAVE GEORGE	SECRETARY	4.00	Officer Director	$0	$0	$0
ROBERT GREENFIELD	DIRECTOR	4.00	Director	$0	$0	$0
ALEX SMITH	DIRECTOR	4.00	Director	$0	$0	$0
BROOKS RICE	DIRECTOR	4.00	Director	$0	$0	$0
BETH LYONS	DIRECTOR	4.00	Director	$0	$0	$0
CATHERINE SMITH	EXECUTIVE DIRECTOR	10.00	Officer	$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	$1,271,672	$1,091,352	$843,366	$180,320
2022	$1,115,745	$895,298	$777,211	$220,447
2021	$430,194	$668,756	$700,464	$-238,562
2020	$899,650	$1,121,683	$720,500	$-222,033
2019	$867,297	$1,005,444	$818,565	$-138,147
2018	$903,592	$905,720	$884,613	$-2,128

CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITIES (CAJPA)