COUNCIL OF OWNERS AND CONSTRUCTION ASSOC (EIN 370794912) - 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

1959

Legal Domicile

Principal Officer

JONATHAN SANDER

Phone

6182889434

Tax Period

2024-01-01 to 2024-12-31

COUNCIL OF OWNERS AND CONSTRUCTION ASSOC, founded in 1959, is a small nonprofit that reported $108K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Net assets of $219K represent 24 months of operating reserves.

Mission

THE PRIMARY PURPOSE OF COCA IS TO PROMOTE SAFETY AWARENESS AND ENHANCE THE EFFICIENCY AND COST-EFFECTIVENESS OF THE CONSTRUCTION INDUSTRY. WE ACHIEVE THIS THROUGH QUARTERLY MEETINGS FOCUSED ON RELEVANT INDUSTRY TOPICS AND BY HOSTING TWO ANNUAL FUNDRAISING EVENTS THAT FOSTER COLLABORATION AND CAMARADERIE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $74,900

Investment Income $4,598

Other Revenue $28,554

TOTAL REVENUE $108,052

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $84,110

Other Expenses $116,620

TOTAL EXPENSES $116,620

Year-over-Year Comparison

	2024	2023	Change
Revenue	$108,052	$138,600	-0.2%
Expenses	$116,620	$110,944	+0.1%
Net Income	$-8,568	$27,656	-1.3%

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
RICHARD C SCHWARZ	DIRECTOR	0.30	Director	$0	$0	$0
TOM FOUST	DIRECTOR	0.30	Director	$0	$0	$0
JEFF FLORIAN	DIRECTOR	0.30	Director	$0	$0	$0
JAMES KABITZKE JR	DIRECTOR	0.30	Director	$0	$0	$0
TODD MERSEAL	DIRECTOR	0.30	Director	$0	$0	$0
TAMARA WALKER	DIRECTOR	0.30	Director	$0	$0	$0
ED COX	DIRECTOR	0.30	Director	$0	$0	$0
BRIAN BOEHM	DIRECTOR	0.30	Director	$0	$0	$0
SHELLEY HEIGERT	DIRECTOR	0.30	Director	$0	$0	$0
JOSEPH WICKENHAUSER	DIRECTOR	0.30	Director	$0	$0	$0
ANN CORCORAN	DIRECTOR	0.30	Director	$0	$0	$0
JONATHON SANDER	SECRETARY/TREASURER	1.00	Officer	$0	$0	$0
PRENTISS CARTER	CHAIRMAN	4.00	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	$108,052	$116,620	$219,250	$-8,568
2023	$138,600	$110,944	$231,863	$27,656
2022	$111,477	$113,035	$200,162	$-1,558
2021	$166,494	$108,341	$201,720	$58,153
2020	$142,857	$106,362	$143,727	$36,495

COUNCIL OF OWNERS AND CONSTRUCTION ASSOC