SAN JOAQUIN SAFETY COUNCIL

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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

1938

Legal Domicile

Principal Officer

FRANK WHITNEY

Phone

2094727233

Tax Period

2024-07-01 to 2025-06-30

SAN JOAQUIN SAFETY COUNCIL, founded in 1938, is a small nonprofit that reported $168K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $355K exceeded revenue, resulting in a 112% operating deficit.

Mission

SAN JOAQUIN SAFETY COUNCIL, INC. IS A COMMUNITY RESOURCE FOR HEALTH AND SAFETY INFORMATION AND EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $282,607 Revenue: $143,445

PROGRAM PROVIDES COURSES AND INFORMATION IN DRIVING SAFETY AND IMPROVEMENT, OCCUPATIONAL AND OTHER SAFETY TOPICS TO CONVICTED VIOLATORS AND THE GENERAL PUBLIC

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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 $0

Program Service Revenue $160,730

Investment Income $7,021

Other Revenue $0

TOTAL REVENUE $167,751

Expense Breakdown

Grants Paid $0

Salaries & Benefits $241,329

Fundraising Expenses $0

Program Expenses $282,607

Other Expenses $113,758

TOTAL EXPENSES $355,087

Year-over-Year Comparison

	2024	2023	Change
Revenue	$167,751	$216,689	-0.2%
Expenses	$355,087	$345,143	+0.0%
Net Income	$-187,336	$-128,454	+0.5%

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

$114,401

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LYNNDEE RILEY	President & CEO	40.00	Officer	$102,144	$12,257	$114,401
KATIE MILLER	Treasurer	1.00	Officer Director	$0	$0	$0
SEAN McNALLY	VICE CHAIR	1.00	Officer Director	$0	$0	$0
FRANK WHITNEY	Chairman	1.00	Officer Director	$0	$0	$0
ROBERT DI PIERO	Secretary	1.00	Officer 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	$167,751	$355,087	$1,307,279	$-187,336
2024	$216,689	$345,143	$1,496,429	$-128,454
2023	$267,399	$348,045	$1,645,046	$-80,646
2022	$269,626	$342,261	$1,715,269	$-72,635
2021	$325,144	$342,019	$1,791,043	$-16,875
2020	$365,791	$355,426	$1,796,626	$10,365
2019	$382,049	$361,372	$1,790,609	$20,677