SANTA BARBARA POLICE ACTIVITIES LEAGUE INC (EIN 770523426) - 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

1999

Legal Domicile

Principal Officer

AUDRY NAFZIGER

Phone

8059625560

Tax Period

2024-07-01 to 2025-06-30

SANTA BARBARA POLICE ACTIVITIES LEAGUE INC, founded in 1999, is a small nonprofit in the Community Improvement sector that reported $658K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $594K left a modest 10% surplus.

Mission

PROVIDE QUALITY ACTIVITIES FOR YOUTH TO BUILD POSITIVE RELATIONSHIPS WITH POLICE AND COMMUNITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $609,170

Program Service Revenue $10,169

Investment Income $19,332

Other Revenue $18,840

TOTAL REVENUE $657,511

Expense Breakdown

Grants Paid $33,400

Salaries & Benefits $280,337

Fundraising Expenses $22,869

Program Expenses $433,970

Other Expenses $268,166

TOTAL EXPENSES $594,403

Year-over-Year Comparison

	2024	2023	Change
Revenue	$657,511	$797,333	-0.2%
Expenses	$594,403	$468,043	+0.3%
Net Income	$63,108	$329,290	-0.8%

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

200

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

$78,165

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTINA JUSTICE	DIRECTOR	2.50	Director	$0	$0	$0
JOHN DIXON	TREASURER	1.00	Officer Director	$0	$0	$0
BRYAN MARSHALL	DIRECTOR	1.00	Director	$0	$0	$0
BERNARD MELEKIAN	DIRECTOR	1.00	Director	$0	$0	$0
AUDRY NAFZIGER	PRESIDENT	2.00	Officer Director	$0	$0	$0
ADRIAN GUTIERREZ	DIRECTOR	1.00	Director	$0	$0	$0
TOM SHAPIRO	DIRECTOR	1.00	Director	$0	$0	$0
JAMES STRETCHBERRY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
TRACY COLAHAN	SECRETARY	1.00	Officer Director	$0	$0	$0
DIANA MORALES	DIRECTOR	1.00	Director	$0	$0	$0
SGT BRYAN KERR	DIRECTOR	5.00	Director	$0	$0	$0
TERESA JURADO	DIRECTOR	1.00	Director	$0	$0	$0
COMMANDER CHARLIE KATSAPIS	POLICE CHIEF'S ADVISOR	6.00	Officer	$0	$0	$0
JUDITH LUGO	EXECUTIVE DIRECTOR	40.00	Officer	$78,165	$0	$78,165

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	$657,511	$594,403	$824,191	$63,108
2024	$797,333	$468,043	$766,207	$329,290
2023	$416,703	$507,945	$443,923	$-91,242
2022	$557,361	$399,941	$532,584	$157,420
2021	$571,184	$422,342	$379,637	$148,842
2020	$377,153	$451,150	$293,066	$-73,997
2019	$549,955	$584,813	$289,228	$-34,858

SANTA BARBARA POLICE ACTIVITIES LEAGUE INC