SAN ANTONIO POLICE OFFICERS & FIRE FIGHTERS PREPAID LEGAL PLAN & TRUST (EIN 751057008) - 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

1992

Legal Domicile

Principal Officer

STEVEN L CARNES

Phone

2108227678

Tax Period

2023-01-01 to 2023-12-31

SAN ANTONIO POLICE OFFICERS & FIRE FIGHTERS PREPAID LEGAL PLAN & TRUST, founded in 1992, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $1.3M left a modest 11% surplus.

Mission

PROVIDE MEMBER 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,597,504

Investment Income $-112,636

Other Revenue $0

TOTAL REVENUE $1,484,868

Expense Breakdown

Grants Paid $0

Salaries & Benefits $874,155

Fundraising Expenses $0

Other Expenses $447,131

TOTAL EXPENSES $1,321,286

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,484,868	$1,884,115	-0.2%
Expenses	$1,321,286	$1,330,028	0.0%
Net Income	$163,582	$554,087	-0.7%

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

$235,063

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON SANCHEZ	TRUSTEE, SAPOA	1.00	Director	$0	$0	$0
WASHINGTON MOSCOSO	MANAGING TRUSTEE,SAPOA	1.00	Director	$0	$0	$0
AMANDA VIERRA	TRUSTEE, SAPOA	1.00	Director	$0	$0	$0
JOHN DANNY DIAZ	TRUSTEE, SAPOA	1.00	Director	$0	$0	$0
TYLAN WEBER	TRUSTEE, SAPFFA	1.00	Director	$0	$0	$0
TERRY VILLARREAL	TRUSTEE, SAPFFA	1.00	Director	$0	$0	$0
JOE JONES	TRUSTEE,SAPFFA	1.00	Director	$0	$0	$0
KEVIN WILLIS	TRUSTEE, SAPFFA	1.00	Director	$0	$0	$0
STEVEN L CARNES	MANAGING ATTORNEY/ADMINIST	40.00	Officer	$197,768	$37,295	$235,063

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	$1,484,868	$1,321,286	$6,834,988	$163,582
2022	$1,884,115	$1,330,028	$5,666,887	$554,087
2021	$1,859,535	$1,267,730	$6,111,975	$591,805
2020	$1,695,913	$1,729,375	$5,306,680	$-33,462
2019	$1,678,438	$1,675,062	$4,757,414	$3,376
2018	$1,649,546	$1,568,628	$4,138,745	$80,918

SAN ANTONIO POLICE OFFICERS & FIRE FIGHTERS PREPAID LEGAL PLAN & TRUST