YAKIMA POLICE ATHLETIC LEAGUE (EIN 830364712) - 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

2003

Legal Domicile

Phone

5097576200

Tax Period

2019-01-01 to 2019-12-31

YAKIMA POLICE ATHLETIC LEAGUE, founded in 2003, is a small nonprofit that reported $138K in total revenue in fiscal year 2019. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $225K exceeded revenue, resulting in a 63% operating deficit.

Mission

WE SEEK TO FOSTER A BOND OF MUTUAL TRUST, RESPECT, AND UNDERSTANDING AMONG STAFF, VOLUNTEERS AND YOUNG PEOPLE BY ENABLING THEM TO INTERACT IN A POSITIVE SETTING. YPAL PROVIDES ALTERNATIVE RECREATIONAL, EDUCATIONAL, AND ATHLETIC ACTIVITIES UNDER THE SUPERVISION OF POLICE OFFICERS AND VOLUNTEERS.

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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 (2019)

Revenue Breakdown

Contributions & Grants $136,006

Program Service Revenue $0

Investment Income $77

Other Revenue $1,994

TOTAL REVENUE $138,077

Expense Breakdown

Grants Paid $0

Salaries & Benefits $143,268

Fundraising Expenses $0

Program Expenses $183,232

Other Expenses $82,174

TOTAL EXPENSES $225,442

Year-over-Year Comparison

	2019	2018	Change
Revenue	$138,077	$249,480	-0.4%
Expenses	$225,442	$237,532	-0.1%
Net Income	$-87,365	$11,948	-8.3%

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

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

$20,282

Total Directors

$20,282

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT WILLIS	EXECUTIVE DIRECTOR	40.00	Officer Director	$20,282	$0	$20,282
ED SHOENBACH	PRESIDENT	1.00	Officer Director	$0	$0	$0
LINDA DALE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SARA DAY	SECRETARY	1.00	Officer Director	$0	$0	$0
RALPH CONNER	TREASURER	1.00	Officer Director	$0	$0	$0
MARY O'BRIAN	BOARD MEMBER	1.00	Director	$0	$0	$0
BARBARA OLIVARES	BOARD MEMBER	1.00	Director	$0	$0	$0
DOMINIC RIZZI	BOARD MEMBER	1.00	Director	$0	$0	$0
SONIA TRUE-RODRIGUEZ	BOARD MEMBER	1.00	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
2019	$138,077	$225,442	$11,778	$-87,365
2018	$249,480	$237,532	$125,259	$11,948

YAKIMA POLICE ATHLETIC LEAGUE