ROCHESTER POLICE BENEVOLENT ASSOCIATION (EIN 160866078) - 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

1982

Legal Domicile

Principal Officer

JOHN PREWASNICAK

Phone

5852545410

Tax Period

2024-04-01 to 2025-03-31

ROCHESTER POLICE BENEVOLENT ASSOCIATION, founded in 1982, is a community nonprofit in the Crime & Legal sector that reported $1.5M in total revenue in fiscal year 2024. Revenue surged 59% from the prior year, signaling strong growth momentum. The organization ran a surplus of $307K, a strong 21% operating margin.

Mission

TO PAY DEATH BENEFITS TO MEMBERS' BENEFICIARIES AND PROVIDE ANY INCIDENTAL ASSISTANCE TO THE MEMBER'S FAMILY.

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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 $0

Program Service Revenue $103,477

Investment Income $1,357,586

Other Revenue $0

TOTAL REVENUE $1,461,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,699

Fundraising Expenses $0

Program Expenses $950,000

Other Expenses $185,443

TOTAL EXPENSES $1,154,142

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,461,063	$920,803	+0.6%
Expenses	$1,154,142	$1,140,730	+0.0%
Net Income	$306,921	$-219,927	-2.4%

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

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

$18,698

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GEOFFREY WAITER	LOCUST CLUB PRESIDENT	1.00	Director	$0	$0	$0
ROBERT E SMITH	TRUSTEE	1.00	Director	$0	$0	$0
KEVIN RILEY	TRUSTEE	1.00	Director	$0	$0	$0
JAMES LANZILLO	TRUSTEE	1.00	Director	$0	$0	$0
ROBERT KERR	TRUSTEE	1.00	Director	$0	$0	$0
JOSEPH CIMINO	ARPALER PRESIDENT	1.00	Director	$0	$0	$0
ANTHONY CAMPIONE	TRUSTEE	1.00	Director	$0	$0	$0
STEVEN V MODICA	TRUSTEE	1.00	Director	$0	$0	$0
SCOTT E WALSH	TRUSTEE	1.00	Director	$0	$0	$0
VINCENT M MOYER	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL COTSWORTH	ROSEWOOD CLUB PRESIDENT	1.00	Director	$0	$0	$0
MICHAEL VAN ROO	PRESIDENT	1.00	Officer	$7,599	$0	$7,599
RALPH GAGLIANO	SECRETARY	1.00	Officer	$1,500	$0	$1,500
DANE L BROWN	ASSISTANT TREASURER	1.00	Officer	$1,500	$0	$1,500
JOHN PREWASNICAK	TREASURER	10.00	Officer	$6,599	$0	$6,599
WILLIAM BENWITZ	VICE PRESIDENT	1.00	Officer	$1,500	$0	$1,500

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	$1,461,063	$1,154,142	$27,345,816	$306,921
2024	$920,803	$1,140,730	$27,113,858	$-219,927
2023	$373,107	$1,309,669	$24,511,996	$-936,562
2022	$1,585,076	$1,260,718	$27,198,754	$324,358
2021	$1,593,049	$1,136,175	$27,725,960	$456,874
2020	$1,113,044	$810,438	$21,399,921	$302,606

ROCHESTER POLICE BENEVOLENT ASSOCIATION