POLICE OFFICER ASSISTANCE TRUST

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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

1990

Legal Domicile

Principal Officer

CHRISTOPHER CAROTHERS

Phone

3055946662

Tax Period

2023-10-01 to 2024-09-30

POLICE OFFICER ASSISTANCE TRUST, founded in 1990, is a small nonprofit in the Crime & Legal sector that reported $956K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $177K, a strong 19% operating margin.

Mission

PROVIDING FINANCIAL ASSISTANCE WHEN NEEDS ARISE DUE TO DEATH, DISABILITY, ILLNESS, INJURY, OR SOME OTHER CATASTROPHIC CIRCUMSTANCES TO POLICE OFFICERS AND THEIR FAMILIES. BENEFITS INCLUDE BUT ARE NOT LIMITED TO EDUCATION, MEDICAL, FUNERAL, AND HOLIDAY REMEMBRANCES.

Program Service Accomplishments

Program 1

Expenses: $549,664

POAT PROVIDES FINANCIAL ASSISTANCE TO OFFICERS DISABLED IN THE LINE OF DUTY, SUFFERING FROM CHRONIC OR TERMINAL ILLNESS, OR THE VICTIM OF SOME OTHER CATASTROPHIC CIRCUMSTANCE. POAT PROVIDES...

POAT PROVIDES FINANCIAL ASSISTANCE TO OFFICERS DISABLED IN THE LINE OF DUTY, SUFFERING FROM CHRONIC OR TERMINAL ILLNESS, OR THE VICTIM OF SOME OTHER CATASTROPHIC CIRCUMSTANCE. POAT PROVIDES EDUCATIONAL ASSISTANCE TO THE SPOUSES AND CHILDREN OF LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY IN MIAMI-DADE COUNTY. POAT PROVIDES SUPPORT AFTER DISASTERS TO ASSIST OFFICERS THROUGH CASH ADVANCES, SUPPLYING BUILDING MATERIAL, AND PROVIDING NECESSITIES SUCH AS FOOD, WATER, AND CLOTHING. POAT HAS ALSO BEEN CALLED UPON TO ASSIST THE FAMILIES, AS WELL AS THE AGENCY INVOLVED, WHEN OFFICERS HAVE BEEN KILLED IN THE LINE OF DUTY, AND OTHER DEATHS INVOLVING LAW ENFORCEMENT OFFICERS AND THEIR IMMEDIATE FAMILY MEMBERS. THE ASSISTANCE PROVIDED IS PRIMARILY FINANCIAL, BUT HAS INCLUDED MAKING FUNERAL ARRANGEMENTS, COUNSELING, AND HANDLING INSURANCE AND OTHER MATTERS FOR THE FAMILY.

Program 2

Expenses: $43,147

POAT MAKES GRANTS TO ORGANIZATIONS TO PROVIDE ASSISTANCE TO FAMILIES OF POLICE OFFICERS IN NEED.

Program 3

Expenses: $106,943

POAT PROVIDES SUPPORT TO MAINTAIN THE LAW ENFORCEMENT OFFICERS MEMORIAL WHICH WAS ESTABLISHED IN 1980 TO HONOR FALLEN OFFICERS FROM EVERY POLICE DEPARTMENT AND LAW ENFORCEMENT AGENCY WITHIN...

POAT PROVIDES SUPPORT TO MAINTAIN THE LAW ENFORCEMENT OFFICERS MEMORIAL WHICH WAS ESTABLISHED IN 1980 TO HONOR FALLEN OFFICERS FROM EVERY POLICE DEPARTMENT AND LAW ENFORCEMENT AGENCY WITHIN MIAMI-DADE COUNTY. POAT IS RESPONSIBLE FOR THE CARE AND PRESERVATION OF THE MEMORIAL AND HAS SWORN TO SAFEGUARD THE MEMORY OF EACH OFFICER LOST IN THE LINE OF DUTY. TODAY, 169 NAMES GRACE THESE HALLOWED WALLS.

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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 $600,705

Program Service Revenue $0

Investment Income $321,723

Other Revenue $33,106

TOTAL REVENUE $955,534

Expense Breakdown

Grants Paid $575,589

Salaries & Benefits $0

Fundraising Expenses $5,481

Program Expenses $699,754

Other Expenses $203,038

TOTAL EXPENSES $778,627

Year-over-Year Comparison

	2023	2022	Change
Revenue	$955,534	$854,379	+0.1%
Expenses	$778,627	$881,586	-0.1%
Net Income	$176,907	$-27,207	-7.5%

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

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
CHRISTOPHER CAROTHERS	PRESIDENT	10.00	Officer Director	$0	$0	$0
ALEX CASAS	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
RUDY GONZALEZ JR	SECRETARY	10.00	Officer Director	$0	$0	$0
MAILYN SOSA	TREASURER	40.00	Officer Director	$0	$0	$0
RUDY GONZALEZ	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
ADDY VILLANUEVA	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
FELIPE WILLIAMS	APPOINTED TRUSTEES FROM 1/2024	2.00	Director	$0	$0	$0
HUGO BARRERA	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
DAVID GARDNER	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
BILL MURPHY	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
FRANK JANTZEN	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
MANNY FIGUEROA	APPOINTED TRUSTEES	2.00	Director	$0	$0	$0
KENNETH HORGAN	FUNDRAISING	40.00	Director	$0	$0	$0
THAMY GONZALEZ	FUNDRAISING	15.00	Director	$0	$0	$0
HAROLD HUMPHREY	FUNDRAISING	2.00	Director	$0	$0	$0
GINA BEATO-DOMINGUEZ	FUNDRAISING	2.00	Director	$0	$0	$0
JODY WRIGHT	FUNDRAISING FROM 1/2024	2.00	Director	$0	$0	$0
TONY TRAAD	ADVISORY BOARD	2.00	Director	$0	$0	$0
CRYSTAL FERNANDEZ	ADVISORY BOARD FROM 1/2024	2.00	Director	$0	$0	$0
ANNETTE MCCULLY	ADVISORY BOARD	2.00	Director	$0	$0	$0
BRIDGET SANCHEZ	ADVISORY BOARD	2.00	Director	$0	$0	$0
CHRIS MITCHELL	ADVISORY BOARD	2.00	Director	$0	$0	$0
BRIDGET SANCHEZ	ADVISORY BOARD	2.00	Director	$0	$0	$0
ALFREDO RAMIREZ	PAST PRESIDENT	2.00	Director	$0	$0	$0
FRED TAYLOR	PAST PRESIDENT	2.00	Director	$0	$0	$0
FRANK BONI	PAST PRESIDENT	2.00	Director	$0	$0	$0
JAMES LOFTUS	PAST PRESIDENT	2.00	Director	$0	$0	$0
JUAN J PEREZ	PAST PRESIDENT	2.00	Director	$0	$0	$0
CHARLES FAIDLEY	PAST PRESIDENT	2.00	Director	$0	$0	$0
FRED MAAS	PAST PRESIDENT	2.00	Director	$0	$0	$0
ANGUS BUTLER	PAST PRESIDENT	2.00	Director	$0	$0	$0
DWIGHT SNYDER	PAST PRESIDENT	2.00	Director	$0	$0	$0
STEPHANIE DANIELS	TRUSTEE FROM 1/2024	2.00	Director	$0	$0	$0
MANUEL MORALES	TRUSTEE	2.00	Director	$0	$0	$0
SHEREA GREEN	TRUSTEE FROM 1/2024	2.00	Director	$0	$0	$0
SAMUEL BEJAR	TRUSTEE FROM 1/2024	2.00	Director	$0	$0	$0
STEADMAN STAHL	TRUSTEE	2.00	Director	$0	$0	$0
ALEJANDRO PALACIO	TRUSTEE	2.00	Director	$0	$0	$0
MICHAEL GOLD	TRUSTEE	2.00	Director	$0	$0	$0
SCOTT KENNEDY	APPOINTED TRUSTEES THRU 1/2024	2.00	Director	$0	$0	$0
TROY WALKER	APPOINTED TRUSTEES THRU 1/2024	2.00	Director	$0	$0	$0
JORGE INTERIAN	ADVISORY BOARD THRU 1/2024	2.00	Director	$0	$0	$0
DONALD BLANCHARD	ADVISORY BOARD THRU 1/2024	2.00	Director	$0	$0	$0
JAMES REYES	TRUSTEE THRU 1/2024	2.00	Director	$0	$0	$0
DELMA NOEL-PRATT	TRUSTEE THRU 1/2024	2.00	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	$955,534	$778,627	$7,502,724	$176,907
2023	$854,379	$881,586	$6,282,785	$-27,207
2022	$990,436	$700,179	$5,933,819	$290,257
2021	$1,029,810	$702,013	$6,650,242	$327,797
2020	$740,577	$472,456	$5,403,991	$268,121
2019	$698,391	$688,191	$5,173,322	$10,200
2018	$864,155	$567,474	$4,947,486	$296,681