SACRAMENTO COUNTY TOBACCO SECURITIZATION CORPORATION (EIN 943375035) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

PHIL SERNA

Phone

9168746744

Tax Period

2024-07-01 to 2025-06-30

SACRAMENTO COUNTY TOBACCO SECURITIZATION CORPORATION, founded in 2001, is a mid-sized nonprofit in the Public & Societal Benefit sector that reported $12.8M in total revenue in fiscal year 2024.

Mission

TO PURCHASE FROM THE COUNTY ITS RIGHT TO RECEIVE TOBACCO SETTLEMENT REVENUES (TSRS), BORROW MONIES NECESSARY TO PAY THE PURCHASE PRICE FOR SUCH TSRS, SECURE SUCH BORROWINGS WITH THE TSRS, RECEIVE TSRS AND RESIDUAL PAYMENTS REGARDING TSRS OF THE COUNTY, INVEST MONIES, AND INCUR EXPENSES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $12,727,203

Investment Income $1,933

Other Revenue $112,000

TOTAL REVENUE $12,841,136

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $12,965,398

Other Expenses $12,965,398

TOTAL EXPENSES $12,965,398

Year-over-Year Comparison

	2024	2023	Change
Revenue	$12,841,136	$13,059,634	0.0%
Expenses	$12,965,398	$14,112,017	-0.1%
Net Income	$-124,262	$-1,052,383	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

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
PAT HUME	DIRECTOR	1.00	Director	$0	$0	$0
RICH DESMOND	DIRECTOR	1.00	Director	$0	$0	$0
PATRICK KENNEDY	DIRECTOR	1.00	Director	$0	$0	$0
PHIL SERNA	CHAIR	1.00	Director	$0	$0	$0
ROSARIO RODRIGUEZ	VICE CHAIR	1.00	Director	$0	$0	$0
BETTY WILLIAMS	DIRECTOR	1.00	Director	$0	$0	$0
HANG NGUYEN	INTERIM SECRETARY	1.00	Officer	$0	$0	$0
AMANDA THOMAS	CHIEF FISCAL OFFICER	1.00	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	$12,841,136	$12,965,398	$157,133,020	$-124,262
2024	$13,059,634	$14,112,017	$164,060,742	$-1,052,383
2023	$14,769,558	$15,569,343	$172,295,304	$-799,785
2022	$17,765,248	$17,135,989	$181,135,770	$629,259
2021	$16,724,539	$15,845,736	$189,275,843	$878,803
2020	$13,729,018	$14,034,081	$197,079,569	$-305,063

SACRAMENTO COUNTY TOBACCO SECURITIZATION CORPORATION