Los Angeles Sheriff's Professional

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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

1999

Legal Domicile

Principal Officer

cesar romero

Phone

8889589998

Tax Period

2023-06-01 to 2024-05-31

Los Angeles Sheriff's Professional, founded in 1999, is a community nonprofit in the Employment sector that reported $6.7M in total revenue in fiscal year 2023. The organization ran a surplus of $1.0M, a strong 15% operating margin.

Mission

TO PROVIDE EMPLOYEES OF THE COUNTY OF LOS ANGELES SHERIFF'S DEPARTMENT A UNION THAT REPRESENTS ITS MEMBERS' INTERESTS. LASPA PROVIDES LEGAL REPRESENTATION AND CERTAIN INSURANCE COVERAGE TO ALL ITS MEMBERS.

Program Service Accomplishments

Program 1

provides members with legal representation and certain insurance coverage.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $6,701,103

Investment Income $0

Other Revenue $30,483

TOTAL REVENUE $6,731,586

Expense Breakdown

Grants Paid $0

Salaries & Benefits $506,361

Fundraising Expenses $0

Other Expenses $235,729

TOTAL EXPENSES $5,713,723

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,731,586	$6,427,950	+0.0%
Expenses	$5,713,723	$5,956,968	0.0%
Net Income	$1,017,863	$470,982	+1.2%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ADAM MARANGELL	GENERAL COUNSEL	40.0	Highest	$152,593	$0	$152,593
JESSICA HIGAREDA - MIRANDA	ADMIN DIRECTOR	40.0	Highest	$113,738	$10,954	$124,692
gustavo arida	director	1.0	Director	$0	$0	$0
daniel eifert	treasurer - former	1.0	Officer Director	$0	$0	$0
cesar romero	president	10.0	Officer Director	$0	$0	$0
mario salazar	secretary	5.0	Officer Director	$0	$0	$0
daniel vargas	vice president	1.0	Officer Director	$0	$0	$0
raul guerrero	director	1.0	Director	$0	$0	$0
RUSS KASPARYAN	DIRECTOR	1.0	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
2024	$6,731,586	$5,713,723	$3,668,675	$1,017,863
2023	$6,427,950	$5,956,968	$2,650,812	$470,982
2022	$5,683,849	$4,827,506	$2,179,830	$856,343
2021	$3,609,421	$3,101,196	$1,416,175	$508,225
2020	$2,692,222	$2,469,271	$907,950	$222,951
2019	$717,615	$513,639	$579,068	$203,976
2018	$743,407	$576,157	$442,088	$167,250
2018	$579,898	$445,947	$375,488	$133,951