CALIFORNIA SCHOOL PERSONNEL COMMISSIONERS ASSOCIATION INC (EIN 942178412) - 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

1972

Legal Domicile

Principal Officer

JOAN STIEGELMAR

Phone

4088288885

Tax Period

2025-01-01 to 2025-12-31

CALIFORNIA SCHOOL PERSONNEL COMMISSIONERS ASSOCIATION INC, founded in 1972, is a small nonprofit in the Community Improvement sector that reported $248K in total revenue in fiscal year 2025. The organization ran a surplus of $119K, a strong 48% operating margin.

Mission

EDUCATION ON MERIT HIRING PRINCIPLES

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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 (2025)

Revenue Breakdown

Contributions & Grants $1,308

Program Service Revenue $246,767

Investment Income $380

Other Revenue $0

TOTAL REVENUE $248,455

Expense Breakdown

Grants Paid $2,000

Salaries & Benefits $75,943

Fundraising Expenses $0

Program Expenses $111,717

Other Expenses $51,333

TOTAL EXPENSES $129,276

Year-over-Year Comparison

	2025	2024	Change
Revenue	$248,455	N/A	N/A
Expenses	$129,276	N/A	N/A
Net Income	$119,179	$0	N/A

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

$70,512

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID KOLL	PRESIDENT	10.00	Officer Director	$0	$0	$0
JOAN STIEGELMAR	TREASURER	8.00	Officer Director	$0	$0	$0
ISABEL BARRERAS	TRAINING DIRECTOR	8.00	Director	$0	$0	$0
JEFFREY CHARLES	PCASD REPRESENTATIVE	1.00	Director	$0	$0	$0
MARITZA DIAZ	PCASD REPRESENTATIVE	1.00	Director	$0	$0	$0
AMY LAWTON MOLINA	SECRETARY	1.00	Officer Director	$0	$0	$0
TONI WILKERSON	COMMUNICATIONS DIRECTOR	2.00	Director	$0	$0	$0
SUSAN MEYER	PCASC REPRESENTATIVE	1.00	Director	$0	$0	$0
SUZY SEYMOUR	PCASC REPRESENTATIVE	1.00	Director	$0	$0	$0
PHILIP GORDILLO	EXECUTIVE DIRECTOR	25.00	Officer	$70,512	$0	$70,512

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	$248,455	$129,276	$356,563	$119,179

CALIFORNIA SCHOOL PERSONNEL COMMISSIONERS ASSOCIATION INC