SUFFOLK COUNTY CORRECTION OFFICERS ASSOC (EIN 112620637) - 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

1985

Legal Domicile

Principal Officer

LOUIS VISCUSI

Phone

6312081301

Tax Period

2024-01-01 to 2024-12-31

SUFFOLK COUNTY CORRECTION OFFICERS ASSOC, founded in 1985, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Expenses of $953K left a modest 11% surplus.

Mission

CORRECTION OFFICERS 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 $1,018,836

Program Service Revenue $0

Investment Income $35,467

Other Revenue $13,797

TOTAL REVENUE $1,068,100

Expense Breakdown

Grants Paid $0

Salaries & Benefits $80,927

Fundraising Expenses $0

Other Expenses $871,898

TOTAL EXPENSES $952,825

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,068,100	$1,083,314	0.0%
Expenses	$952,825	$839,302	+0.1%
Net Income	$115,275	$244,012	-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

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

$24,948

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LOUIS VISCUSI	PRESIDENT	40.00	Officer	$10,000	$0	$10,000
RICHARD LANGE	SECOND VP	40.00	Officer	$6,665	$0	$6,665
ROBERT PROFETA	TREASURER	10.00	Officer	$5,550	$0	$5,550
JAMES SCLAFANI	RECORDING SECRETARY	10.00	Officer	$0	$0	$0
WILLIAM FALLER	FIRST VP	40.00	Officer	$2,733	$0	$2,733
ROBERT RAGONESE	THIRD VP	10.00	Officer	$0	$0	$0
JEFFREY MORENO	SERGEANT AT ARMS	10.00	Officer	$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	$1,068,100	$952,825	$3,247,144	$115,275
2023	$1,083,314	$839,302	$3,049,988	$244,012
2022	$980,736	$820,188	$2,781,258	$160,548
2021	$969,694	$804,571	$2,736,944	$165,123
2020	$983,428	$639,547	$2,587,166	$343,881
2019	$1,026,822	$751,030	$2,240,150	$275,792
2018	$993,704	$688,320	$1,965,170	$305,384

SUFFOLK COUNTY CORRECTION OFFICERS ASSOC