SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION (EIN 237200883) - 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

1972

Legal Domicile

Principal Officer

RONALD FEDRIZZI

Phone

6315879116

Tax Period

2023-09-01 to 2024-08-31

SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION, founded in 1972, is a community nonprofit in the Crime & Legal sector that reported $1.2M in total revenue in fiscal year 2023. Expenses of $1.4M exceeded revenue, resulting in a 22% operating deficit.

Mission

THE PURPOSE OF THE UNION IS TO NEGOTIATE WAGES, HOURS, AND CONDITIONS OF EMPLOYMENT AS WELL AS TO PROMOTE THE INTEREST OF ITS MEMBERSHIP

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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 $0

Program Service Revenue $1,185,142

Investment Income $184

Other Revenue $0

TOTAL REVENUE $1,185,326

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,013,936

Fundraising Expenses $0

Program Expenses $1,442,089

Other Expenses $428,153

TOTAL EXPENSES $1,442,089

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,185,326	$1,168,763	+0.0%
Expenses	$1,442,089	$1,334,815	+0.1%
Net Income	$-256,763	$-166,052	+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

N/A

Employees

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

$517,045

Total Directors

$517,045

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RONALD FEDRIZZI	PRESIDENT	37.50	Officer Director	$279,487	$0	$279,487
MATILDE GARCIA	RECORDING SECRETARY / TREA	37.50	Officer Director	$73,995	$0	$73,995
FRANK AYALA	VICE PRESIDENT	37.50	Officer Director	$80,531	$0	$80,531
JENNIFER FARRUGIA	EXECUTIVE VP	0.25	Officer Director	$0	$0	$83,032
ARTURO ARENA	ORGANIZER / BUSINESS AGEN	37.50	Highest	$113,274	$0	$113,274

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	$1,185,326	$1,442,089	$199,103	$-256,763
2023	$1,168,763	$1,334,815	$415,617	$-166,052
2022	$1,653,864	$1,286,600	$589,635	$367,264
2021	$1,212,678	$1,369,834	$706,114	$-157,156
2020	$1,389,571	$1,428,060	$872,614	$-38,489
2019	$1,395,560	$1,458,686	$938,377	$-63,126

SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION