DELAWARE COUNTY POLICE CHIEFS ASSOC

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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

1988

Legal Domicile

Phone

6106368381

Tax Period

2025-01-01 to 2025-12-31

DELAWARE COUNTY POLICE CHIEFS ASSOC, founded in 1988, is a micro nonprofit that reported $71K in total revenue in fiscal year 2025. Revenue surged 113% from the prior year, signaling strong growth momentum. The organization ran a surplus of $16K, a strong 22% operating margin.

Mission

DISCUSS POLICE INFORMATION AND CRIME FOR DELAWARE COUNTY

Program Service Accomplishments

Program 1

Expenses: $41,899

TRAINING AND EDUCATION SESSIONS, STATISTICAL MEETINGS FOR ALL DELAWARE COUNTY POLICE AGENCIES TO DISCUSS AND EXCHANGE INFORMATION ON CRIME TRENDS

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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 $17,168

Program Service Revenue $0

Investment Income $30,862

Other Revenue $23,335

TOTAL REVENUE $71,365

Expense Breakdown

Grants Paid $700

Salaries & Benefits $7,200

Fundraising Expenses $0

Program Expenses $41,899

Other Expenses $47,494

TOTAL EXPENSES $55,394

Year-over-Year Comparison

	2025	2024	Change
Revenue	$71,365	$33,513	+1.1%
Expenses	$55,394	$45,963	+0.2%
Net Income	$15,971	$-12,450	-2.3%

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

$7,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN HEWLINGS	TREASURER	5.00	Officer	$3,600	$0	$3,600
ROBERT SMYTHE	SECRETARY	3.00	Officer	$3,600	$0	$3,600
RAYMOND STUFFLET	PRESIDENT	2.00	Officer	$0	$0	$0
JOHN VIOLA	MEM EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
CHRISTOPHER FLANAGAN	CHAIRMAN	2.00	Officer	$0	$0	$0
HENRY GIAMMARCO	SERGEANT AT ARMS	7.00	Officer	$0	$0	$0
DAVID SPLAIN	MEM EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
TIM BERNHARDT	MEM EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
MARTIN WUSINICH	RETIRED MEMBER REP	2.00	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
2025	$71,365	$55,394	$553,086	$15,971
2024	$33,513	$45,963	$499,519	$-12,450
2023	$37,148	$51,454	$470,941	$-14,306
2022	$42,466	$59,817	$438,112	$-17,351
2021	$17,385	$23,467	$513,652	$-6,082
2020	$27,832	$47,113	$437,211	$-19,281
2019	$52,710	$78,121	$456,492	$-25,411
2018	$50,124	$60,349	$431,365	$-10,225