LAW ENFORCEMENT ASSISTANCE FUND (EIN 300492588) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

BRIAN GRAMMAS

Phone

7023848692

Tax Period

2023-01-01 to 2023-12-31

LAW ENFORCEMENT ASSISTANCE FUND, founded in 2008, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $135K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $30K, a strong 22% operating margin.

Mission

HELPS THE SURVIVING FAMILIES OF SOUTHERN NEVADA LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $271,349

Program Service Revenue $0

Investment Income $-1,559

Other Revenue $-135,020

TOTAL REVENUE $134,770

Expense Breakdown

Grants Paid $99,629

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $99,629

Other Expenses $4,853

TOTAL EXPENSES $104,482

Year-over-Year Comparison

	2023	2022	Change
Revenue	$134,770	$124,145	+0.1%
Expenses	$104,482	$73,530	+0.4%
Net Income	$30,288	$50,615	-0.4%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE GRAMMAS	PRESIDENT	0.25	Officer	$0	$0	$0
DANIEL COYNE	TREASURER	0.25	Officer	$0	$0	$0
BRYAN YANT	SERGEANT AT ARMS	0.25	Officer	$0	$0	$0
SCOTT NICHOLAS	VICE PRESIDENT	0.25	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
2024	No data	No data	No data	No data
2023	$134,770	$104,482	$1,236,258	$30,288
2021	$42,762	$83,048	$1,132,991	$-40,286
2020	$76,116	$31,784	$1,067,324	$44,332
2019	$47,443	$7,837	$966,509	$39,606
2018	$47,572	$13,035	$832,055	$34,537

LAW ENFORCEMENT ASSISTANCE FUND