California Probate Referees Association

Nonprofit profile at a glance

EIN
942624271
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024
Location
San Francisco, CA, USA
Phone
4159565700
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$173,465
Expenses
$189,663
Assets
$81,151

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • STEVEN PAULL (PRESIDENT)
  • ALBERT NICORA (IMMEDIATE PAST PRESIDENT)

People named in this filing

  • FRANK REAL (SECRETARY)
  • NICK TARLSON (TREASURER)
  • BRIAN NICHOLSON (VP DIVISION II)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide its members continuing education and professional liability insurance

What it reported doing in 2024

Spring and autumn conferences provided 4 total days ofprofessional education

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Sustainability: 25
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 63.7%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -9.3%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 69.6% of revenue deployed · 63.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $121K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 16/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.