PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC (EIN 383227685) - 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

1995

Legal Domicile

Principal Officer

MICHAEL P DONNENWIRTH

Phone

8003674321

Tax Period

2023-01-01 to 2023-12-31

PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC, founded in 1995, is a small nonprofit that reported $788K in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring.

Mission

ADMINISTRATION OF LEGAL DEFENSE BENEFITS & EXPENSES FOR THE MEMBERS OF PLEA LEGAL DEFENSE FUND.

🔒

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 $0

Program Service Revenue $785,583

Investment Income $3,877

Other Revenue $-978

TOTAL REVENUE $788,482

Expense Breakdown

Grants Paid $0

Salaries & Benefits $523,679

Fundraising Expenses $0

Other Expenses $259,796

TOTAL EXPENSES $783,475

Year-over-Year Comparison

	2023	2022	Change
Revenue	$788,482	$1,032,216	-0.2%
Expenses	$783,475	$801,642	0.0%
Net Income	$5,007	$230,574	-1.0%

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

Volunteers

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

$139,091

Total Directors

$1,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LESLIE MCMAHON	EXECUTIVE DIRECTOR	40.00	Officer	$132,648	$4,643	$137,291
MICHAEL P DONNENWIRTH	PRESIDENT	1.00	Officer Director	$600	$0	$600
ARPAD BALITY	VICE PRESIDENT	1.00	Officer Director	$600	$0	$600
THOMAS BRACKIN	TREASURER	1.00	Officer Director	$600	$0	$600
ROBERT L GOLDENBOGEN	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS A TANGHE	SECRETARY	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	$788,482	$783,475	$681,500	$5,007
2022	$1,032,216	$801,642	$597,563	$230,574
2021	$691,524	$702,657	$682,772	$-11,133
2020	$670,898	$665,745	$704,028	$5,153
2019	$644,503	$664,658	$538,267	$-20,155
2018	$628,496	$655,457	$578,190	$-26,961

PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC