SUPERIOR OFFICERS ASSOCIATION INC

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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

1967

Legal Domicile

Principal Officer

JAMES GRUENFELDER

Phone

6316540400

Tax Period

2023-01-01 to 2023-12-31

SUPERIOR OFFICERS ASSOCIATION INC, founded in 1967, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2023.

Mission

PROMOTE AND DEVELOP A FRIENDLY AND FRATERNAL SPIRIT AMONG THE SUPERIOR OFFICERS OF THE POLICE DEPARTMENT OF THE COUNTY OF SUFFOLK, NEW YORK. TO EXTEND MORAL AID AND BENEFITS AND TO PRESERVE AND PROTECT THE MORALE OF ALL ITS DESERVING MEMBERS AND TO CREATE A HARMONIOUS FEELING BETWEEN ALL POLICE OFFICERS AND OTHER BONAFIDE POLICE ORGANIZATIONS THROUGHOUT THE STATE AND NATION.

Program Service Accomplishments

Program 1

PROMOTE AND DEVELOP A FRIENDLY AND FRATERNAL SPIRIT AMONG THE SUPERIOR OFFICERS OF THE POLICE DEPARTMENT OF THE COUNTY OF SUFFOLK, NEW YORK. TO EXTEND MORAL AID AND BENEFITS AND TO PRESERVE AND...

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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 $1,124,123

Program Service Revenue $68,530

Investment Income $131,436

Other Revenue $104,445

TOTAL REVENUE $1,428,534

Expense Breakdown

Grants Paid $9,500

Salaries & Benefits $387,289

Fundraising Expenses $0

Other Expenses $827,637

TOTAL EXPENSES $1,438,613

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,428,534	$1,377,786	+0.0%
Expenses	$1,438,613	$1,365,680	+0.1%
Net Income	$-10,079	$12,106	-1.8%

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

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

$92,676

Total Directors

$185,564

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LARRY BROESLER	TRUSTEE	1.00	Director	$8,466	$0	$8,466
TERENCE MAWN	TRUSTEE - PAST	1.00	Director	$0	$0	$0
JAMES LENNON	TRUSTEE	1.00	Director	$2,836	$0	$2,836
ALEXANDER KELCH	TRUSTEE	1.00	Director	$4,928	$0	$4,928
SALVATORE GIGANTE	TRUSTEE	1.00	Director	$7,764	$0	$7,764
JACK SMITHERS	TRUSTEE	1.00	Director	$8,466	$0	$8,466
MICHAEL WILCKEN	TRUSTEE	1.00	Director	$8,466	$0	$8,466
JOHN O'SULLIVAN	TRUSTEE	1.00	Director	$8,466	$0	$8,466
KEVIN MAIALE	TRUSTEE	1.00	Director	$8,466	$0	$8,466
LEE PELCHER	TRUSTEE	1.00	Director	$8,466	$0	$8,466
JOHN DOYLE	TRUSTEE	1.00	Director	$8,466	$0	$8,466
OWEN O'CALLAGHAN	TRUSTEE	1.00	Director	$8,466	$0	$8,466
ROBERT VISCUSO	CHAIRMAN OF THE BOARD (EFF 5/1/23)	1.00	Director	$9,632	$0	$9,632
TIMOTHY BURNS	SGT. AT ARMS	4.00	Officer Director	$10,290	$0	$10,290
JOHN BRUNKARD	SERGEANT AT ARMS	4.00	Officer Director	$10,290	$0	$10,290
BRENDAN PILKINGTON	SEGRETARY	40.00	Officer Director	$12,036	$0	$12,036
MICHAEL KOUBEK	TREASURER	4.00	Officer Director	$12,036	$0	$12,036
JAMES RODDIN	1ST VICE PRESIDENT	40.00	Officer Director	$14,592	$0	$14,592
JOHN CERATO	2ND VICE PRESIDENT	40.00	Officer Director	$14,592	$0	$14,592
JAMES GRUENFELDER	PRESIDENT	40.00	Officer Director	$18,840	$0	$18,840

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	$1,428,534	$1,438,613	$1,933,278	$-10,079
2022	$1,377,786	$1,365,680	$1,943,357	$12,106
2021	$1,222,646	$1,290,335	$1,931,251	$-67,689
2020	$1,095,395	$1,041,359	$1,998,940	$54,036
2019	$1,075,654	$1,064,158	$1,944,904	$11,496
2018	$1,059,939	$1,099,125	$1,933,408	$-39,186