ARIZONA POLICE ASSOCIATION

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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

1994

Legal Domicile

Principal Officer

DARRELL KRIPLEAN

Phone

6022467869

Tax Period

2023-09-01 to 2024-08-31

ARIZONA POLICE ASSOCIATION, founded in 1994, is a small nonprofit that reported $282K in total revenue in fiscal year 2023.

Mission

PROFESSIONAL POLICE OFFICERS ASSOCIATION

Program Service Accomplishments

Program 1

Expenses: $106,033

MEETINGS, SEMINARS, AND EVENTS ARE PRESENTED FEATURING SPEAKERS AND PANELS ON RELEVANT ISSUES WHICH ARE EDUCATIONAL TO MEMBERS AND NON-MEMBERS. COMMITTEES PROVIDE SUPPORT SERVICES TO MEMBERS.

Program 2

Expenses: $56,757

MEMBER BENEFIT TO PROVIDE ACCESS TO MOBILE TELEPHONE DISCOUNTS, APPROVED BY BOARD MOTION.

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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 $37,255

Program Service Revenue $244,272

Investment Income $1

Other Revenue $0

TOTAL REVENUE $281,528

Expense Breakdown

Grants Paid $0

Salaries & Benefits $120,928

Fundraising Expenses $0

Program Expenses $162,790

Other Expenses $163,891

TOTAL EXPENSES $284,819

Year-over-Year Comparison

	2023	2022	Change
Revenue	$281,528	$265,796	+0.1%
Expenses	$284,819	$247,301	+0.2%
Net Income	$-3,291	$18,495	-1.2%

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

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

$62,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUSTIN HARRIS	PRESIDENT	N/A	Officer	$6,000	$0	$6,000
DARRELL KRIPLEAN	VICE PRESIDE	N/A	Officer	$0	$0	$0
JOBE DICKINSON	SECRETARY	N/A	Officer	$0	$0	$0
GLEN PEARSON	TREASURER	N/A	Officer	$0	$0	$0
BARRY DEFEO	DIRECTOR	N/A	Director	$0	$0	$0
RON WILLIAMS	DIRECTOR	N/A	Director	$0	$0	$0
JEFF HAWKINS	DIRECTOR	N/A	Director	$0	$0	$0
PHIL MULHERIN	DIRECTOR	N/A	Director	$0	$0	$0
WILLIAM PENNY	DIRECTOR	N/A	Director	$0	$0	$0
JASON WOLIVER	DIRECTOR	N/A	Director	$0	$0	$0
MIKE COLLINS	DIRECTOR	N/A	Director	$0	$0	$0
LUIS APONTE	DIRECTOR	N/A	Director	$0	$0	$0
ALYSSA PAYNE	DIRECTOR	N/A	Director	$0	$0	$0
JASON WINSKY	DIRECTOR	N/A	Director	$0	$0	$0
CHRIS CLARK	DIRECTOR	N/A	Director	$0	$0	$0
JEREMY COCHRAN	DIRECTOR	N/A	Director	$0	$0	$0
MIGUEL ACEVEDO	DIRECTOR	N/A	Director	$0	$0	$0
JEF PALMER	DIRECTOR	N/A	Director	$0	$0	$0
BEN FISK	DIRECTOR	N/A	Director	$0	$0	$0
GLEN PEARSON	DIRECTOR	N/A	Director	$0	$0	$0
ART DELCUETO	DIRECTOR	N/A	Director	$0	$0	$0
NORM BACON	DIRECTOR	N/A	Director	$0	$0	$0
SEVERIN HALL	DIRECTOR	N/A	Director	$0	$0	$0
ROB FERRARO	DIRECTOR	N/A	Director	$0	$0	$0
PATRICIA CRAMER	DIRECTOR	N/A	Director	$0	$0	$0
MICHAEL OLIVER	DIRECTOR	N/A	Director	$0	$0	$0
SCOTT BLAKE	DIRECTOR	N/A	Director	$0	$0	$0
JOE CLURE	EXECUTIVE DI	40.00	Officer	$56,200	$0	$56,200

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	$281,528	$284,819	$199,116	$-3,291
2023	$265,796	$247,301	$202,359	$18,495
2022	$250,466	$239,129	$183,304	$11,337
2021	$255,693	$279,352	$171,768	$-23,659
2020	$213,434	$211,191	$194,373	$2,243
2019	$201,455	$204,517	$205,581	$-3,062
2018	$235,473	$244,743	$151,009	$-9,270