NATIONAL LIQUOR LAW ENFORCEMENT ASSOCIATION (EIN 640777692) - 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

1989

Legal Domicile

Principal Officer

CARRIE CHRISTOFES

Phone

7247625939

Tax Period

2023-01-01 to 2023-12-31

NATIONAL LIQUOR LAW ENFORCEMENT ASSOCIATION, founded in 1989, is a small nonprofit that reported $347K in total revenue in fiscal year 2023. Expenses of $319K left a modest 8% surplus.

Mission

THE PURPOSE FOR WHICH THIS ASSOCIATION IS ORGANIZED IS TO SECURE A CLOSER OFFICIAL AND PERSONAL RELATIONSHIP AMONG LIQUOR LAW ENFORCEMENT OFFICIALS; TO SECURE A UNITY OF ACTION IN LAW ENFORCEMENT MATTERS; TO ENHANCE THE STANDARDS OF LIQUOR LAW ENFORCEMENT PERSONNEL AND TRAINING OF THE LAW ENFORECEMENT PROFESSION GENERALLY.

🔒

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 $207,032

Program Service Revenue $134,891

Investment Income $0

Other Revenue $4,858

TOTAL REVENUE $346,781

Expense Breakdown

Grants Paid $0

Salaries & Benefits $117,606

Fundraising Expenses $0

Program Expenses $256,070

Other Expenses $201,162

TOTAL EXPENSES $318,768

Year-over-Year Comparison

	2023	2022	Change
Revenue	$346,781	$348,559	0.0%
Expenses	$318,768	$399,866	-0.2%
Net Income	$28,013	$-51,307	-1.5%

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

$109,602

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS KIRBY	PRESIDENT	5.00	Officer Director	$0	$0	$0
ISRAEL MORROW	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
JIM DIANA	SECR/TREASURER	5.00	Officer Director	$0	$0	$0
MARC HAALMAN	SGT AT ARMS	5.00	Director	$0	$0	$0
TODD MERLINA	IM PAST PRES	5.00	Director	$0	$0	$0
CARRIE CHRISTOFES	EXEC DIRECTOR	40.00	Officer	$99,736	$9,866	$109,602

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	$346,781	$318,768	$141,523	$28,013
2022	$348,559	$399,866	$112,296	$-51,307
2021	$274,938	$188,939	$163,027	$85,999

NATIONAL LIQUOR LAW ENFORCEMENT ASSOCIATION