Court Officers Benevolent Association of Nassau County Inc (EIN 112514431) - 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

1977

Legal Domicile

Principal Officer

PETER A PICIULO

Phone

5167940600

Tax Period

2024-06-01 to 2025-05-31

Court Officers Benevolent Association of Nassau County Inc, founded in 1977, is a small nonprofit that reported $554K in total revenue in fiscal year 2024. Revenue surged 43% from the prior year, signaling strong growth momentum. The organization ran a surplus of $101K, a strong 18% operating margin.

Mission

LABOR UNION.

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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 $34,820

Program Service Revenue $442,020

Investment Income $143

Other Revenue $77,122

TOTAL REVENUE $554,105

Expense Breakdown

Grants Paid $28,568

Salaries & Benefits $96,597

Fundraising Expenses $0

Other Expenses $327,584

TOTAL EXPENSES $452,749

Year-over-Year Comparison

	2024	2023	Change
Revenue	$554,105	$387,411	+0.4%
Expenses	$452,749	$416,279	+0.1%
Net Income	$101,356	$-28,868	-4.5%

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

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

$36,920

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER A PICIULO	President	36.00	Officer	$15,000	$0	$15,000
Evelyn Maffucci	Vice President	16.00	Officer	$6,180	$0	$6,180
G James McGreevy	2nd Vice Pres	16.00	Officer	$4,740	$0	$4,740
Robert M Abarno	Fmr. Treasurer	16.00	Officer	$3,300	$0	$3,300
LESLIE HADNAGY	Fmr. Secretary	16.00	Officer	$3,300	$0	$3,300
Kristoffer Kuchynskas	Treasurer	16.00	Officer	$2,450	$0	$2,450
Janet Walsh	Secretary	16.00	Officer	$1,950	$0	$1,950

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	$554,105	$452,749	$349,372	$101,356
2024	$387,411	$416,279	$314,402	$-28,868
2023	$359,374	$397,253	$108,480	$-37,879
2022	$335,553	$424,801	$129,193	$-89,248
2021	$393,345	$334,099	$215,100	$59,246
2020	$338,004	$326,196	$188,067	$11,808
2019	$379,593	$404,621	$152,193	$-25,028
2018	$379,613	$465,751	$203,830	$-86,138

Court Officers Benevolent Association of Nassau County Inc