SAN FRANCISCO POLICE OFFICERS' ASSOCIATION (EIN 941558464) - 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

1946

Legal Domicile

Principal Officer

DANIEL KELLY

Phone

4158615060

Tax Period

2024-01-01 to 2024-12-31

SAN FRANCISCO POLICE OFFICERS' ASSOCIATION, founded in 1946, is a community nonprofit that reported $4.1M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Net assets of $10.1M represent 29 months of operating reserves.

Mission

labor organization representing police officers employed by the san francisco police department and engaging in collective bargaining, legal representation, charitable giving and administration of an insurance benefit for its membership.

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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 $3,855,177

Investment Income $226,026

Other Revenue $54,402

TOTAL REVENUE $4,135,605

Expense Breakdown

Grants Paid $87,533

Salaries & Benefits $1,203,816

Fundraising Expenses $0

Other Expenses $2,665,288

TOTAL EXPENSES $4,023,822

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,135,605	$4,391,320	-0.1%
Expenses	$4,023,822	$4,364,501	-0.1%
Net Income	$111,783	$26,819	+3.2%

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

N/A

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

$177,821

Total Directors

$369,398

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cynthia Bates	Office Manager	40.0	Highest	$156,518	$5,132	$161,650
Paul C Chignell	Legal Defense Administrator	40.0	Highest	$150,000	$4,500	$154,500
Tracy A McCray	President	45.0	Officer Director	$85,777	$2,486	$88,263
Kevin R Worrell	Vice President	4.0	Officer Director	$30,603	$0	$30,603
Louis W Wong	Secretary	12.0	Officer Director	$23,755	$0	$23,755
Daniel Kelly	Treasurer	5.0	Officer Director	$18,000	$0	$18,000
Gaetano Acerra Jr	Sergeant At Arms	3.0	Officer Director	$17,200	$0	$17,200
Val Kirwan	Board Member	6.0	Director	$11,677	$0	$11,677
Pavel Khmarskiy	Board Member	2.0	Director	$10,800	$0	$10,800
Danny Miller	Board Member	2.0	Director	$10,800	$0	$10,800
Christopher Galligan	Board Member	2.0	Director	$9,600	$0	$9,600
Mikayla S Connell	Board Member	2.0	Director	$8,400	$0	$8,400
Patrick S Dudy	Board Member	2.0	Director	$8,400	$0	$8,400
Stanislav K Bratchikov	board member	4.0	Director	$8,400	$0	$8,400
Gene Gabriel	Board Member	2.0	Director	$8,400	$0	$8,400
Jesus Pena	Board Member	2.0	Director	$7,200	$0	$7,200
Joshua K McFall	Board Member	2.0	Director	$7,200	$0	$7,200
Anthony L Garrett	Board Member	2.0	Director	$4,800	$0	$4,800
Joseph Kavanagh	Board Member	2.0	Director	$4,800	$0	$4,800
Steven Needham	Board Member	2.0	Director	$4,800	$0	$4,800
Joseph M Valdez	Board Member	2.0	Director	$4,800	$0	$4,800
Erik D Whitney	Board Member	2.0	Director	$4,800	$0	$4,800
Nicholas Territo	Board Member	2.0	Director	$4,800	$0	$4,800
Michael B Ellis	Board Member	2.0	Director	$4,800	$0	$4,800
Paul Dominguez	Board Member	2.0	Director	$4,800	$0	$4,800
Kenyon C Bowers	Board Member	2.0	Director	$4,800	$0	$4,800
Michael Franceschi	Board Member	2.0	Director	$4,800	$0	$4,800
William Heppler	Board Member	2.0	Director	$4,800	$0	$4,800
James Trail	Board Member	2.0	Director	$4,800	$0	$4,800
Dustin Colclough	Board Member	2.0	Director	$4,800	$0	$4,800
Michael Cunnie	Board Member	2.0	Director	$4,800	$0	$4,800
Christopher Hardy	Board Member	2.0	Director	$4,800	$0	$4,800
Jose Jimenez	Board Member	2.0	Director	$4,800	$0	$4,800
Michael Petuya	Board Member	2.0	Director	$4,800	$0	$4,800
Ashley Slomowitz	Board Member	2.0	Director	$4,800	$0	$4,800
Jay Ahern	Board Member (Former)	2.0	Director	$4,400	$0	$4,400
David D Colclough	Board Member	2.0	Director	$4,000	$0	$4,000
Corbyn Carroll	Board Member (Former)	2.0	Director	$3,200	$0	$3,200
Kevin M Lynch	Secretary (Former)	2.0	Director	$1,500	$0	$1,500
John J McNamara	Board Member	2.0	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	$4,135,605	$4,023,822	$12,929,355	$111,783
2023	$4,391,320	$4,364,501	$12,512,653	$26,819
2022	$4,235,739	$4,070,587	$12,217,288	$165,152
2021	$4,396,692	$3,694,532	$13,764,808	$702,160
2020	$4,276,844	$4,188,467	$11,235,227	$88,377
2019	$4,473,595	$4,565,759	$11,433,444	$-92,164
2018	$4,160,894	$4,553,473	$10,738,092	$-392,579

SAN FRANCISCO POLICE OFFICERS' ASSOCIATION