OCCUPATIONAL SAFETY ASSOCIATION OF… - 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

Formation Year

1992

Legal Domicile

Principal Officer

ANTHONY MARINO

Phone

8886617119

Tax Period

2024-01-01 to 2024-12-31

OCCUPATIONAL SAFETY ASSOCIATION OF ALABAMA, founded in 1992, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. The organization ran a surplus of $495K, a strong 37% operating margin.

Mission

TO PROMOTE JOB SAFETY.

Program Service Accomplishments

Program 1

OCCUPATIONAL SAFETY WAS PROMOTED AT JOB SITES.

Program 2

MEMBERSHIP PROVIDED IMPORTANT INFORMATION AND EDUCATION RELATIVE TO SAFETY ON THE JOB THROUGH NEWSLETTERS AND SEMINARS.

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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 $583,629

Investment Income $63,199

Other Revenue $680,103

TOTAL REVENUE $1,326,931

Expense Breakdown

Grants Paid $50,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $781,603

TOTAL EXPENSES $831,603

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,326,931	$1,287,185	+0.0%
Expenses	$831,603	$769,278	+0.1%
Net Income	$495,328	$517,907	0.0%

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
ANTHONY P MARINO	CHAIRMAN	8.00	Officer Director	$0	$0	$0
MARY CUMMINGS	SECRETARY	6.00	Officer Director	$0	$0	$0
STEPHEN MARINO	DIRECTOR	5.00	Director	$0	$0	$0
WARREN JACKSON	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
WILLIAM MURPHREE	DIRECTOR	1.00	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	$1,326,931	$831,603	$2,174,682	$495,328
2023	$1,287,185	$769,278	$1,687,278	$517,907
2022	$712,423	$596,028	$1,160,552	$116,395
2021	$648,693	$513,496	$1,093,193	$135,197
2020	$559,454	$616,249	$968,769	$-56,795
2019	$552,856	$581,630	$1,045,747	$-28,774
2018	$524,678	$473,094	$1,065,973	$51,584

OCCUPATIONAL SAFETY ASSOCIATION OF ALABAMA