CALIFORNIA NARCOTIC OFFICERS ASSOCIATION (EIN 237085962) - 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

1970

Legal Domicile

Principal Officer

JOE STEWART

Phone

6617756960

Tax Period

2023-01-01 to 2023-12-31

CALIFORNIA NARCOTIC OFFICERS ASSOCIATION, founded in 1970, is a community nonprofit that reported $2.2M in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Expenses of $2.0M left a modest 11% surplus.

Mission

EDUCATES THE PUBLIC AND ITS MEMBERSHIP ON THE DANGERS OF NARCOTIC AND DRUG ABUSE, PROVIDES A MEDIUM FOR THE EXCHANGE OF IDEAS AND THE NEW TECHNIQUES USED BY BOTH CRIMINALS AND INVESTIGATORS; AND KEEPS THE MEMBERSHIP AND THE PUBLIC INFORMED OF CURRENT STATUTE CHANGES AND JUDICIAL DECISIONS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $330,302

Program Service Revenue $1,732,375

Investment Income $3,709

Other Revenue $168,773

TOTAL REVENUE $2,235,159

Expense Breakdown

Grants Paid $51,467

Salaries & Benefits $469,115

Fundraising Expenses $0

Program Expenses $1,770,614

Other Expenses $1,466,155

TOTAL EXPENSES $1,990,737

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,235,159	$2,548,033	-0.1%
Expenses	$1,990,737	$2,286,628	-0.1%
Net Income	$244,422	$261,405	-0.1%

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

$149,210

Total Directors

$149,210

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOE STEWART	Executive Direc	35.00	Officer Director	$149,210	$0	$149,210
JOHN KENNEY	Dir of Training	1.00	Officer Director	$0	$0	$0
JAMES APPLEGATE	Vice President	1.00	Officer Director	$0	$0	$0
David Demurjian	Director	1.00	Director	$0	$0	$0
Ed Manavian	Director	1.00	Director	$0	$0	$0
Rachel Capello	Director	1.00	Director	$0	$0	$0
ED PECIS	President	1.00	Officer Director	$0	$0	$0
ERNIE COLLASO	Vice President	1.00	Officer Director	$0	$0	$0
Mike Kennedy	Director	1.00	Director	$0	$0	$0
Anthony Munoz	Director	1.00	Director	$0	$0	$0
ROBERT COOOKE	Vice President	1.00	Officer Director	$0	$0	$0
Tom Lorenz	Director	1.00	Director	$0	$0	$0
JAMES HOFFMAN	Sergeant at Arm	1.00	Director	$0	$0	$0
DEVIN CHASE	Vice President	1.00	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	No data	No data	No data	No data
2023	$2,235,159	$1,990,737	$1,767,312	$244,422
2022	$2,548,033	$2,286,628	$1,522,890	$261,405
2021	$2,110,899	$1,725,340	$1,261,485	$385,559
2020	$1,299,952	$1,321,073	$875,926	$-21,121
2019	$2,615,539	$2,557,319	$897,047	$58,220
2018	$2,919,926	$2,847,307	$838,827	$72,619

CALIFORNIA NARCOTIC OFFICERS ASSOCIATION