Santa Monica Police Officers Association Benefit Trust (EIN 957011261) - 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

1996

Legal Domicile

Principal Officer

SELENE CALDERON

Phone

5624635000

Tax Period

2023-01-01 to 2023-12-31

Santa Monica Police Officers Association Benefit Trust, founded in 1996, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2023. Revenue decreased 13% compared to the prior year. The organization ran a surplus of $271K, a strong 17% operating margin.

Mission

TO PROVIDE A PORTION OR ALL OF THE PREMIUMS FOR CERTAIN RETIRED MEMBERS OF THE SANTA MONICA POLICE OFFICERS' ASSOCIATION WHO RETIRED ON OR AFTER JANUARY 1, 1996.

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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 $1,015,629

Investment Income $597,781

Other Revenue $0

TOTAL REVENUE $1,613,410

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $247,910

TOTAL EXPENSES $1,342,206

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,613,410	$1,858,921	-0.1%
Expenses	$1,342,206	$1,269,671	+0.1%
Net Income	$271,204	$589,250	-0.5%

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

N/A

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
SHANE TALBOT	TRUSTEE	3.5	Director	$0	$0	$0
cody green	TRUSTEE	2.0	Director	$0	$0	$0
DANIEL LARIOS	TRUSTEE	2.0	Director	$0	$0	$0
ADAM GWARTZ	TRUSTEE	2.0	Director	$0	$0	$0
STEVEN BRACKETT	TRUSTEE	3.5	Director	$0	$0	$0
THOMAS MASTIN	TRUSTEE	2.0	Director	$0	$0	$0
Evan Raleigh	trustee	2.0	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	No data	No data	No data	No data
2023	$1,613,410	$1,342,206	$25,807,735	$271,204
2022	$1,858,921	$1,269,671	$22,950,320	$589,250
2021	$1,827,640	$959,367	$28,093,489	$868,273
2020	$1,590,943	$1,069,897	$24,767,349	$521,046
2019	$2,308,214	$1,134,996	$21,958,963	$1,173,218
2018	$3,560,466	$834,251	$17,779,713	$2,726,215

Santa Monica Police Officers Association Benefit Trust