PROPERTY OWNERS RESIDENTS ASSN (EIN 860365115) - 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

1978

Legal Domicile

Principal Officer

RALPH D JOHNSON

Phone

6235844288

Tax Period

2024-07-01 to 2025-06-30

PROPERTY OWNERS RESIDENTS ASSN, founded in 1978, is a small nonprofit that reported $699K in total revenue in fiscal year 2024. Expenses of $830K exceeded revenue, resulting in a 19% operating deficit.

Mission

PORA IS A QUASI-MUNICIPAL ORGANIZATION THAT EXISTS TO SERVE THE 28,000 RESIDENTS OF SUN CITY WEST,AZ AND TO ENGAGE IN PUBLIC SERVICES BENEFICIAL TO THE COMMUNITY, PROMOTE THE HEALTH AND WELL-BEING OF ITS RESIDENTS AND TO PROMOTE THE DEVELOPMENT OF SUN CITY WEST,

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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 $189,847

Program Service Revenue $414,859

Investment Income $46,861

Other Revenue $47,045

TOTAL REVENUE $698,612

Expense Breakdown

Grants Paid $0

Salaries & Benefits $278,892

Fundraising Expenses $0

Program Expenses $773,892

Other Expenses $551,325

TOTAL EXPENSES $830,217

Year-over-Year Comparison

	2024	2023	Change
Revenue	$698,612	$708,538	0.0%
Expenses	$830,217	$810,169	+0.0%
Net Income	$-131,605	$-101,631	+0.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
RALPH D JOHNSON	PRESIDENTTREASURER	Officer Director	$0	$0	$0
DAVID HUNTER	V-PRESIDENT	Officer Director	$0	$0	$0
ROSEMARY DAUGHERTY	SECRETARY	Officer Director	$0	$0	$0
DARWIN NELSON	DIRECTOR	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	$698,612	$830,217	$964,135	$-131,605
2025	$740,192	$830,217	$964,135	$-90,025
2025	$740,192	$830,217	$964,135	$-90,025
2024	$708,538	$810,169	$1,070,462	$-101,631
2023	$673,599	$727,119	$1,142,322	$-53,520
2022	$634,893	$414,661	$1,169,978	$220,232
2021	$286,094	$351,383	$1,030,430	$-65,289
2020	$329,883	$428,124	$1,015,871	$-98,241

PROPERTY OWNERS RESIDENTS ASSN