CALIFORNIA ASSOCIATION OF CODE ENF… - Form 990 Financial Data

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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

Principal Officer

JAMIE LENOS-TERFEHR

Phone

9164922223

Tax Period

2023-01-01 to 2023-12-31

CALIFORNIA ASSOCIATION OF CODE ENFORCEMENT OFFICERS is a community nonprofit that reported $1.1M in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $375K, a strong 33% operating margin.

Mission

THE ASSOCIATION'S MISSION IS TO ADVANCE THE CODE ENFORCEMENT PROFESSION WHILE SERVING AND SUPPORTING ITS MEMBERS BY OFFERING COMPREHENSIVE EDUCATION AND CERTIFICATION, PROVIDING LEGISLATIVE ADVOCACY ON ISSUES OF IMPORTANCE TO THE CODE ENFORECEMENT PROFESSION AND FACILITATING A NETWORK FOR AN EXCHANGE OF INFORMATION AND TECHNOLOGY.

Program Service Accomplishments

Program 1

THE ADVANCEMENT OF THE CODE ENFORCEMENT PROFESSION BY OFFERING COMPREHENSIVE EDUCATION AND CERTIFICATION, PROVIDING LEGISLATIVE ADVOCACY ON ISSUES OF IMPORTANCE TO THE CODE ENFOREMENT PROFESSION AND FACILITATING A NETWORK OF INFORMATION AND TECHNOLOGY. IN 2023, THE ORGANIZATION HELD ITS ANNUAL CONFERENCE WHICH WAS ATTENDED BY 593 CODE ENFORCEMENT OFFICERS AND PROFESSIONALS.

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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 $1,125,452

Investment Income $13,972

Other Revenue $0

TOTAL REVENUE $1,139,424

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $764,826

TOTAL EXPENSES $764,826

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,139,424	$922,287	+0.2%
Expenses	$764,826	$786,266	0.0%
Net Income	$374,598	$136,021	+1.8%

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

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
JAMIE LENOS-TERFEHR	PRESIDENT	2.00	Officer Director	$0	$0	$0
ABRAHAM DURAN	1ST VICE PRE	2.00	Officer Director	$0	$0	$0
MATTHEW SILVER	2ND VICE PRE	2.00	Officer Director	$0	$0	$0
TRACEY TOWNER	SECRETARY	2.00	Officer Director	$0	$0	$0
LARRY BRECEDA	TREASURER	N/A	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	$1,139,424	$764,826	$1,374,056	$374,598
2022	$922,287	$786,266	$1,109,539	$136,021
2021	$617,813	$569,467	$956,247	$48,346
2020	$460,957	$305,030	$878,417	$155,927
2019	$654,040	$549,763	$772,353	$104,277

CALIFORNIA ASSOCIATION OF CODE ENFORCEMENT OFFICERS