LOS ANGELES COUNTY PUBLIC DEFENDERS UNION - LOCAL 148 (EIN 871122734) - 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

2021

Legal Domicile

Principal Officer

Brooke Longuevan

Phone

3108549222

Tax Period

2024-07-01 to 2025-06-30

LOS ANGELES COUNTY PUBLIC DEFENDERS UNION - LOCAL 148, founded in 2021, is a small nonprofit in the Employment sector that reported $458K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $428K left a modest 7% surplus.

Mission

Los Angeles County Public Defenders Union - Local 148 was organized for the purpose of joining together the members in the industry to further common interests and to confer with the Los Angeles County Office of the Public Defenders management and with Los Angeles County concerning wages, hours, all other terms and conditions of employment, issues arising under the terms and conditions of employment, and amtters arising under the Memorandum of Understanding (MOU) and applicable state law.

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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 $15,645

Program Service Revenue $433,406

Investment Income $8,907

Other Revenue $0

TOTAL REVENUE $457,958

Expense Breakdown

Grants Paid $66,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $361,932

TOTAL EXPENSES $427,932

Year-over-Year Comparison

	2024	2023	Change
Revenue	$457,958	$400,114	+0.1%
Expenses	$427,932	$234,372	+0.8%
Net Income	$30,026	$165,742	-0.8%

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

N/A

Employees

N/A

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
Alex Trantham	Treasurer	2.00	Officer	$0	$0	$0
Brooke Longuevan	President	5.00	Officer	$0	$0	$0
Zoe Juarez	Secretary	2.00	Officer	$0	$0	$0
Ruby Mejia	Vice President	2.00	Officer	$0	$0	$0
Lydia Marquez	Prior Treasurer	5.00	Officer	$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	$457,958	$427,932	$428,452	$30,026
2024	$400,114	$234,372	$398,426	$165,742
2023	$367,671	$232,976	$253,635	$134,695
2022	$285,349	$187,360	$97,989	$97,989

LOS ANGELES COUNTY PUBLIC DEFENDERS UNION - LOCAL 148