SOUTH BAY POLICE AND FIRE MEMORIAL FOUNDATION (EIN 954507403) - 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

1995

Legal Domicile

Phone

3103792477

Tax Period

2024-07-01 to 2025-06-30

SOUTH BAY POLICE AND FIRE MEMORIAL FOUNDATION, founded in 1995, is a small nonprofit in the Human Services sector that reported $162K in total revenue in fiscal year 2024. Revenue surged 35% from the prior year, signaling strong growth momentum. The organization ran a surplus of $44K, a strong 27% operating margin.

Mission

ORGANIZATION'S PRIMARY EXEMPT PURPOSE:TO BENEFIT FAMILIES OF POLICE OFFICERS AND FIREFIGHTERS WHO ARE DISABLED OR KILLED IN THE LINE OF DUTY; THE BENEFIT APPLIES FOR THOSE WHO WERE DISABLED OR KILLED SINCE THE INCEPTION OF THE FOUNDATION

🔒

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 $35,128

Program Service Revenue $0

Investment Income $111,262

Other Revenue $15,888

TOTAL REVENUE $162,278

Expense Breakdown

Grants Paid $17,800

Salaries & Benefits $0

Fundraising Expenses $35,455

Program Expenses $51,200

Other Expenses $72,736

TOTAL EXPENSES $118,663

Year-over-Year Comparison

	2024	2023	Change
Revenue	$162,278	$120,453	+0.3%
Expenses	$118,663	$150,229	-0.2%
Net Income	$43,615	$-29,776	-2.5%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL KERR	Director	1.00	Director	$0	$0	$0
DIV CHIEF JASON MAY	Director	1.00	Director	$0	$0	$0
CHIEF LUKE HELLINGA	President Elect	1.00	Director	$0	$0	$0
LTMARK VALDIVIA	Secretary	2.00	Officer Director	$0	$0	$0
SEAN VAN LINGEN	Director	1.00	Director	$0	$0	$0
MIKE MITCHELL	DIRECTOR	1.00	Director	$0	$0	$0
CHIEF STEPHEN SPRENGEL	President	4.00	Officer Director	$0	$0	$0
MCKENNA RABONE	Director	1.00	Director	$0	$0	$0
GREGG MCMULLIN	Director	1.00	Director	$0	$0	$0
CAPTAIN VINCE OSORIO	Past President	2.00	Director	$0	$0	$0
DARRELL URAN	Director	1.00	Director	$0	$0	$0
LT MIKE CHANCE	Treasurer	2.00	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	$162,278	$118,663	$1,549,034	$43,615
2024	$120,453	$150,229	$1,475,043	$-29,776
2023	$72,533	$103,056	$1,437,624	$-30,523
2022	$97,866	$70,332	$1,422,605	$27,534
2021	$71,089	$32,596	$1,653,870	$38,493
2020	$89,276	$34,873	$1,403,024	$54,403
2019	$112,088	$74,147	$1,384,086	$37,941
2018	$132,433	$39,449	$1,364,244	$92,984

SOUTH BAY POLICE AND FIRE MEMORIAL FOUNDATION