NEW JERSEY LAW ENFORCEMENT SUPERVISORS ASSOCIATION INC (EIN 222544448) - 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

1978

Legal Domicile

Principal Officer

GARY SMOSUK - PRES

Phone

6094993095

Tax Period

2024-01-01 to 2024-12-31

NEW JERSEY LAW ENFORCEMENT SUPERVISORS ASSOCIATION INC, founded in 1978, is a small nonprofit in the Employment sector that reported $433K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. The organization ran a surplus of $111K, a strong 26% operating margin.

Mission

THE ORGANIZATION WAS ESTABLISHED TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES.

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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 $500

Program Service Revenue $432,653

Investment Income $114

Other Revenue $0

TOTAL REVENUE $433,267

Expense Breakdown

Grants Paid $9,504

Salaries & Benefits $66,229

Fundraising Expenses $0

Other Expenses $184,125

TOTAL EXPENSES $321,820

Year-over-Year Comparison

	2024	2023	Change
Revenue	$433,267	$466,543	-0.1%
Expenses	$321,820	$390,654	-0.2%
Net Income	$111,447	$75,889	+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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY SMOSUK	PRESIDENT	10.00	Officer Director	$0	$0	$0
WILLIAM MCKENDRY	VICE PRES./TREASURER	10.00	Officer Director	$0	$0	$0
MICHAEL EMMERT	SECRETARY	5.00	Officer Director	$0	$0	$0
JAMES STUMP	SERGEANT AT ARMS	5.00	Officer Director	$0	$0	$0
CHAD MCCULLOUGH	VICE PRESIDENT THRU 05/2024	5.00	Officer Director	$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	$433,267	$321,820	$498,412	$111,447
2023	$466,543	$390,654	$404,599	$75,889
2023	$466,543	$390,654	$404,599	$75,889
2022	$468,635	$392,226	$322,493	$76,409
2021	$413,753	$362,605	$235,878	$51,148
2020	$433,258	$367,879	$185,568	$65,379
2019	$441,990	$410,454	$125,148	$31,536
2018	$454,497	$475,051	$136,652	$-20,554

NEW JERSEY LAW ENFORCEMENT SUPERVISORS ASSOCIATION INC