ASSOCIATION OF PUBLIC-SAFETY COMMUNICATIONS OFFICIALS- (EIN 630461885) - 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

1977

Legal Domicile

Principal Officer

MELVIN MAIER

Phone

3863222500

Tax Period

2023-07-01 to 2024-06-30

ASSOCIATION OF PUBLIC-SAFETY COMMUNICATIONS OFFICIALS-, founded in 1977, is a mid-sized nonprofit in the Public Safety sector that reported $16.1M in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $15.1M left a modest 6% surplus.

Mission

THE ASSOCIATION OF PUBLIC SAFETY COMMUNICATIONS OFFICIALS (APCO) IS AN INTERNATIONAL LEADER COMMITTED TO PROVIDING COMPLETE PUBLIC SAFETY COMMUNICATIONS EXPERTISE, PROFESSIONAL DEVELOPMENT, TECHNICAL ASSISTANCE, ADVOCACY, AND OUTREACH TO BENEFIT OUR MEMBERS AND THE PUBLIC.

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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 $60,509

Program Service Revenue $15,935,642

Investment Income $63,354

Other Revenue $39,885

TOTAL REVENUE $16,099,390

Expense Breakdown

Grants Paid $64,978

Salaries & Benefits $6,711,015

Fundraising Expenses $0

Program Expenses $14,817,370

Other Expenses $8,288,249

TOTAL EXPENSES $15,064,242

Year-over-Year Comparison

	2023	2022	Change
Revenue	$16,099,390	$14,677,501	+0.1%
Expenses	$15,064,242	$13,937,408	+0.1%
Net Income	$1,035,148	$740,093	+0.4%

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

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

$2,190

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEREK POARCH	PAST EXECUTI	40.00	Highest	$407,632	$26,616	$434,248
JEFF COHEN	CHIEF COUNCI	40.00	Highest	$279,269	$32,961	$312,230
MELVIN MAIER	EXECUTIVE DI	40.00	Highest	$229,123	$16,214	$245,337
MARK CANNON	DIRECTOR OF	40.00	Highest	$200,310	$26,638	$226,948
RICKY MARSHALL	CHIEF ADMIN	40.00	Highest	$180,585	$14,805	$195,390
ANGELA BATEY	IMMED PAST P	10.00	Officer	$1,495	$0	$1,495
BECKY NEUGENT	PRESIDENT	10.00	Officer	$695	$0	$695
STEPHEN MARTINI	1ST VICE PRE	10.00	Officer	$0	$0	$0
MARK SPROSS	2ND VICE PRE	10.00	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
2025	No data	No data	No data	No data
2024	$16,099,390	$15,064,242	$15,528,334	$1,035,148
2023	$14,677,501	$13,937,408	$13,383,089	$740,093
2022	$13,455,177	$12,417,814	$12,656,968	$1,037,363
2021	$10,017,561	$9,791,679	$10,731,366	$225,882
2020	$11,861,902	$12,063,247	$8,483,897	$-201,345
2019	$11,720,525	$12,463,793	$9,341,615	$-743,268

ASSOCIATION OF PUBLIC-SAFETY COMMUNICATIONS OFFICIALS-