Torrance Police Officers Association (EIN 956123133) - 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

1978

Legal Domicile

Phone

3103258762

Tax Period

2024-01-01 to 2024-12-31

Torrance Police Officers Association, founded in 1978, is a small nonprofit that reported $412K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $381K left a modest 7% surplus.

Mission

Provide services and benefits to the Police Officers of the City of Torrance, CA. These services and benefits include legal representation, certain life and disability benefits, collective bargaining representation, sponsorships, and to provide programs, assistance and education that enables the association and its members to better serve the community.

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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 $13,456

Program Service Revenue $357,149

Investment Income $4,206

Other Revenue $36,961

TOTAL REVENUE $411,772

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $245,782

Other Expenses $314,810

TOTAL EXPENSES $381,439

Year-over-Year Comparison

	2024	2023	Change
Revenue	$411,772	$526,204	-0.2%
Expenses	$381,439	$493,981	-0.2%
Net Income	$30,333	$32,223	-0.1%

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

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
Marc Sandoval	President	15.00	Officer Director	$0	$0	$0
Kevin High	Secretary	15.00	Officer Director	$0	$0	$0
Darryl Tatum	Treasurer	15.00	Officer Director	$0	$0	$0
Steven Masone	Vice President	15.00	Officer Director	$0	$0	$0
Craig Shiosaki	Director	10.00	Director	$0	$0	$0
Andrew Lee	Director	10.00	Director	$0	$0	$0
Steven Kim	Director	10.00	Director	$0	$0	$0
Jeff Buentgen	Director	0.00	Director	$0	$0	$0
Cody Davidson	Director	10.00	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	$411,772	$381,439	$920,322	$30,333
2023	$526,204	$493,981	$832,262	$32,223
2022	$373,720	$348,679	$808,403	$25,041
2021	$541,752	$472,795	$833,805	$68,957
2020	$415,832	$379,012	$747,822	$36,820
2019	$341,193	$397,905	$670,658	$-56,712
2018	$481,353	$442,716	$699,756	$38,637

Torrance Police Officers Association