Fresno County Public Safety Association (EIN 813270321) - 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

2012

Legal Domicile

Phone

5594586399

Tax Period

2023-07-01 to 2024-06-30

Fresno County Public Safety Association, founded in 2012, is a small nonprofit in the Employment sector that reported $835K in total revenue in fiscal year 2023. Expenses of $734K left a modest 12% surplus.

Mission

ONE HUNDRED PERCENT OF FCPSA'S TIME WILL BE DEVOTED TO IMPROVING THE WAGES, HOURS AND WORKING CONDITIONS OF ITS MEMBERS

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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 $12,000

Program Service Revenue $822,681

Investment Income $0

Other Revenue $0

TOTAL REVENUE $834,681

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $734,495

TOTAL EXPENSES $734,495

Year-over-Year Comparison

	2023	2022	Change
Revenue	$834,681	$878,025	0.0%
Expenses	$734,495	$813,448	-0.1%
Net Income	$100,186	$64,577	+0.6%

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
JOSHUA CALVERT	President	30.00	Officer Director	$0	$0	$0
RICARDO NECOCHEA	Vice President	10.00	Officer Director	$0	$0	$0
JERI NOWAK	Treasurer	8.00	Officer Director	$0	$0	$0
MENG THAO	Secretary	3.00	Officer 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	No data	No data	No data	No data
2024	$834,681	$734,495	$606,219	$100,186
2023	$878,025	$813,448	$506,032	$64,577
2022	$962,037	$886,448	$447,682	$75,589
2021	$1,052,251	$842,215	$378,339	$210,036
2020	$1,002,670	$975,721	$157,187	$26,949
2019	$1,014,812	$995,436	$132,043	$19,376
2018	$761,009	$765,179	$98,019	$-4,170

Fresno County Public Safety Association