CALIFORNIA POOL AND SPA ASSOCIATION (EIN 680113162) - 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

1986

Legal Domicile

Principal Officer

SCOTT COHEN

Phone

7038380083

Tax Period

2022-01-01 to 2022-12-31

CALIFORNIA POOL AND SPA ASSOCIATION, founded in 1986, is a small nonprofit that reported $260K in total revenue in fiscal year 2022. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $322K exceeded revenue, resulting in a 24% operating deficit.

Mission

EDUCATION SERVICES TO MEMBERS AND PUBLIC.

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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 (2022)

Revenue Breakdown

Contributions & Grants $259,838

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $259,838

Expense Breakdown

Grants Paid $0

Salaries & Benefits $61,914

Fundraising Expenses $0

Other Expenses $259,964

TOTAL EXPENSES $321,878

Year-over-Year Comparison

	2022	2021	Change
Revenue	$259,838	$223,137	+0.2%
Expenses	$321,878	$316,600	+0.0%
Net Income	$-62,040	$-93,463	-0.3%

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

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
SCOTT COHEN	CHAIRMAN	5.00	Officer Director	$0	$0	$0
JEFF MITCHELL	PAST CHAIRMAN	5.00	Officer Director	$0	$0	$0
MICHAEL MCDONNELL	TREASURER/SECRETARY	5.00	Officer Director	$0	$0	$0
JIM BLANTON	DIRECTOR	2.00	Director	$0	$0	$0
BRYAN BRUGGER	DIRECTOR	2.00	Director	$0	$0	$0
DEREK DOWNEY	DIRECTOR	2.00	Director	$0	$0	$0
AARON GRIMES	DIRECTOR	2.00	Director	$0	$0	$0
GREG LACHER	DIRECTOR	2.00	Director	$0	$0	$0
FRED MANNO	DIRECTOR	2.00	Director	$0	$0	$0
MANUEL MARGAIN	DIRECTOR	2.00	Director	$0	$0	$0
ERIC NIELSON	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT RANKIN	DIRECTOR	2.00	Director	$0	$0	$0
TERRY SNOW	DIRECTOR	2.00	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
2022	$259,838	$321,878	No data	$-62,040
2021	$223,137	$316,600	$33,856	$-93,463
2020	$214,059	$320,565	$22,013	$-106,506
2019	$328,836	$394,441	$108,525	$-65,605
2018	$409,457	$303,050	$174,130	$106,407

CALIFORNIA POOL AND SPA ASSOCIATION