ROCKINGHAM COUNTY LAW ENFORCEMENT OFFICER ASSOCIATION (EIN 020360476) - 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

1976

Legal Domicile

Principal Officer

STEVEN HENDERSON

Phone

6039180509

Tax Period

2025-01-01 to 2025-12-31

ROCKINGHAM COUNTY LAW ENFORCEMENT OFFICER ASSOCIATION, founded in 1976, is a small nonprofit that reported $210K in total revenue in fiscal year 2025. The organization ran a surplus of $81K, a strong 39% operating margin.

Mission

TO PROVIDE SCHOLARSHIPS FOR STUENTS WHO PURSUE A CAREER IN THE FIELD OF CRIMINAL JUSTICE

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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 (2025)

Revenue Breakdown

Contributions & Grants $24,220

Program Service Revenue $0

Investment Income $6,038

Other Revenue $179,564

TOTAL REVENUE $209,822

Expense Breakdown

Grants Paid $30,000

Salaries & Benefits $0

Fundraising Expenses $16,110

Program Expenses $97,191

Other Expenses $82,890

TOTAL EXPENSES $129,000

Year-over-Year Comparison

	2025	2024	Change
Revenue	$209,822	$197,036	+0.1%
Expenses	$129,000	$141,200	-0.1%
Net Income	$80,822	$55,836	+0.4%

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
STEVEN HENDERSON	PRESIDENT	3.00	Officer Director	$0	$0	$0
JAMES STEVENS	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
JEFFREY MULLANEY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
DANIEL FLORENT	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL RAYMOND	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD BRABAZON	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN O'CONNOR	DIRECTOR	1.00	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
2025	$209,822	$129,000	$283,762	$80,822
2024	$197,036	$141,200	$204,664	$55,836
2023	$152,843	$99,306	$143,673	$53,537
2022	$114,625	$84,272	$90,136	$30,353
2021	$54,235	$61,772	$59,783	$-7,537
2020	$52,323	$65,570	$67,301	$-13,247
2019	$82,854	$105,801	$80,508	$-22,947
2018	$90,772	$97,677	$103,455	$-6,905

ROCKINGHAM COUNTY LAW ENFORCEMENT OFFICER ASSOCIATION