LOS ANGELES SHERIFF'S PROFESSIONAL ASSOCIATION BENEFIT PLAN (EIN 842904861) - 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

Jessica Miranda

Phone

8889589998

Tax Period

2023-06-01 to 2024-05-31

LOS ANGELES SHERIFF'S PROFESSIONAL ASSOCIATION BENEFIT PLAN, founded in 1999, is a small nonprofit in the Mutual Benefit sector that reported $291K in total revenue in fiscal year 2023. Revenue surged 79% from the prior year, signaling strong growth momentum. Expenses of $378K exceeded revenue, resulting in a 30% operating deficit.

Mission

the plan is a payroll reimbursement and prepaid legal services plan that provides benefits to eligible participants who are suspended without pay by the los angeles sheriff's department.

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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 $290,565

Investment Income $0

Other Revenue $0

TOTAL REVENUE $290,565

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $363,842

TOTAL EXPENSES $378,127

Year-over-Year Comparison

	2023	2022	Change
Revenue	$290,565	$162,000	+0.8%
Expenses	$378,127	$44,570	+7.5%
Net Income	$-87,562	$117,430	-1.7%

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

N/A

Volunteers

N/A

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
GUSTAVO ARIDA	DIRECTOR	1.0	Director	$0	$0	$0
DANIEL EIFERT	DIRECTOR - FORMER	1.0	Director	$0	$0	$0
CESAR ROMERO	DIRECTOR	10.0	Director	$0	$0	$0
MARIO SALAZAR	DIRECTOR	5.0	Director	$0	$0	$0
DANIEL VARGAS	DIRECTOR	1.0	Director	$0	$0	$0
RAUL GUERRERO	DIRECTOR	1.0	Director	$0	$0	$0
RUSS KASPARYAN	DIRECTOR	1.0	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
2024	$290,565	$378,127	$38,876	$-87,562
2023	$162,000	$44,570	$126,438	$117,430
2022	$152,450	$184,183	$9,008	$-31,733
2021	$300,000	$299,773	$30,741	$227

LOS ANGELES SHERIFF'S PROFESSIONAL ASSOCIATION BENEFIT PLAN