ARIZONA PROBATION OFFICERS ASSOCIATION (EIN 860970658) - 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

1998

Legal Domicile

Principal Officer

JOE COPPOLA

Phone

6023191017

Tax Period

2023-01-01 to 2023-12-31

ARIZONA PROBATION OFFICERS ASSOCIATION, founded in 1998, is a small nonprofit in the Employment sector that reported $328K in total revenue in fiscal year 2023. Expenses of $282K left a modest 14% surplus.

Mission

AZPOA IS A UNITED PROFESSIONAL ASSOCIATION OF PROBATION EMPLOYEES ASSEMBLED TO PROVIDE REPRESENTATION AND ADVOCACY FOR FAIR COMPENSATION AND IMPROVED WORK CONDITIONS.

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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 $328,274

Program Service Revenue $0

Investment Income $77

Other Revenue $0

TOTAL REVENUE $328,351

Expense Breakdown

Grants Paid $17,719

Salaries & Benefits $45,678

Fundraising Expenses $0

Other Expenses $218,112

TOTAL EXPENSES $281,509

Year-over-Year Comparison

	2023	2022	Change
Revenue	$328,351	$340,677	0.0%
Expenses	$281,509	$323,987	-0.1%
Net Income	$46,842	$16,690	+1.8%

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

$31,250

Total Directors

$28,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STAN RYKOWSKI	DIRECTOR	5.00	Director	$7,200	$0	$7,200
JOHN HEROLD	VICE PRESIDE	2.00	Officer	$7,200	$0	$7,200
ELIZABETH STREETER	SECRETARY	3.00	Officer	$6,050	$0	$6,050
BRIAN ARMBRUSTER	PRESIDENT	10.00	Officer Director	$6,000	$0	$6,000
JOE COPPOLA	TREASURER	10.00	Officer Director	$6,000	$0	$6,000
JOHN STAIR	EXECUTIVE V/	5.00	Officer Director	$6,000	$0	$6,000
RYAN SAWYER	DIRECTOR	N/A	Director	$2,400	$0	$2,400
JASON HATHCOCK	DIRECTOR	N/A	Director	$1,200	$0	$1,200

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	No data	No data	No data	No data
2023	$328,351	$281,509	$220,103	$46,842
2022	$340,677	$323,987	$172,031	$16,690
2021	$348,496	$353,825	$155,258	$-5,329
2020	$367,431	$337,132	$160,949	$30,299
2019	$368,792	$330,020	$130,216	$38,772
2018	$366,641	$337,719	$91,444	$28,922

ARIZONA PROBATION OFFICERS ASSOCIATION