CALIFORNIA NARCOTIC OFFICERS ASSOCIATION

EIN: 237085962

SANTA CLARITA, CA

Total Revenue
$2,235,159
Total Expenses
$1,990,737
Total Assets
$1,767,312
Net Assets
$1,767,312
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1970
Legal Domicile
CA
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.

Program Service Accomplishments

Program 1
Expenses: $1,770,614 Revenue: $1,732,375

CONFERENCES AND TRAINING CLASSES THROUGHOUT THE YEAR EDUCATING ITS MEMBERS ON METHODS OF NARCOTIC LAW ENFORCEMENT PROVIDING OVER 100,000 HOURS OF TRAINING.

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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%)

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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

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Governance

Voting Members
35
Independent Members
35
Employees
6
Volunteers
41

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
$149,210
Total Directors
14
$149,210
Key Employees
0
$0
Highest Compensated
0
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
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