COMBINED LAW ENFORCEMENT ASSOCIATIONS OF TEXAS (EIN 741874446) - 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

1976

Legal Domicile

Principal Officer

R SCOTT LEETON

Phone

5124959111

Tax Period

2024-01-01 to 2024-12-31

COMBINED LAW ENFORCEMENT ASSOCIATIONS OF TEXAS, founded in 1976, is a mid-sized nonprofit that reported $14.3M in total revenue in fiscal year 2024. Revenue surged 51% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.8M, a strong 19% operating margin.

Mission

PROVIDING LEGAL REPRESENTATION, LEGISLATIVE & POLITICAL POWER, ASSISTANCE IN LABOR NEGOTIATIONS & LEADERSHIP/ASSOCIATION DEVELOPMENT.

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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 $11,385,950

Investment Income $2,912,081

Other Revenue $-44,691

TOTAL REVENUE $14,253,340

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,248,186

Fundraising Expenses $0

Other Expenses $5,235,726

TOTAL EXPENSES $11,483,912

Year-over-Year Comparison

	2024	2023	Change
Revenue	$14,253,340	$9,418,081	+0.5%
Expenses	$11,483,912	$11,395,214	+0.0%
Net Income	$2,769,428	$-1,977,133	-2.4%

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

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

$459,346

Total Directors

$164,405

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARVIN RYALS	PRESIDENT	2.00	Officer Director	$109,236	$55,169	$164,405
R SCOTT LEETON	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
D LLOYD COOK	SECRETARY	2.00	Officer Director	$0	$0	$0
J DANNY DIAZ	TREASURER	2.00	Officer Director	$0	$0	$0
JESSE MINTON	REGION 1 DIRECTOR	2.00	Director	$0	$0	$0
JESUS REGALADO	REGION 2 DIRECTOR	2.00	Director	$0	$0	$0
GREG SHIPLEY	REGION 3 DIRECTOR	2.00	Director	$0	$0	$0
OMAR GONZALEZ	REGION 4 DIRECTOR	2.00	Director	$0	$0	$0
NORM FISHER IV	REGION 5 DIRECTOR	2.00	Director	$0	$0	$0
BRIAN LARKEY	REGION 6 DIRECTOR	2.00	Director	$0	$0	$0
ED MARTIN	REGION 7 DIRECTOR	2.00	Director	$0	$0	$0
RICHARD LOZONO	REGION 8 DIRECTOR	2.00	Director	$0	$0	$0
BILLY MCANALLY	REGION 9 DIRECTOR	2.00	Director	$0	$0	$0
RONALD TOOKE	BEXAR COUNTY DIRECTOR	2.00	Director	$0	$0	$0
JUAN HERNANDEZ	DALLAS DIRECTOR	2.00	Director	$0	$0	$0
VICTOR VELA	EL PASO DIRECTOR	2.00	Director	$0	$0	$0
ANTHONLY WHITE	FORT WORTH DIRECTOR	2.00	Director	$0	$0	$0
MARTY ROCHA	HARRIS COUNTY DIRECTOR	2.00	Director	$0	$0	$0
JOHNNY PEREZ	SAN ANTONIO DIRECTOR	2.00	Director	$0	$0	$0
RAMON GARCIA	TARRANT COUNTY DIRECTOR	2.00	Director	$0	$0	$0
CHARLES WILKISON	EXECUTIVE DIRECTOR	40.00	Officer	$229,813	$65,128	$294,941
JANE BISHKIN	SR SUPERVISING ATTORNEY	40.00	Highest	$115,240	$29,888	$145,128
KARL BREHM	SR SUPERVISING ATTORNEY	40.00	Highest	$129,144	$54,002	$183,146
SUSAN COLLINS	FINANCE DIRECTOR	40.00	Highest	$147,662	$53,474	$201,136
ROBERT LEONARD	GENERAL COUNSEL	40.00	Highest	$176,694	$62,705	$239,399
MICHAEL RICKMAN	CORPORATE COUNSEL	40.00	Highest	$156,412	$55,273	$211,685

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	$14,253,340	$11,483,912	$8,492,478	$2,769,428
2023	$9,418,081	$11,395,214	$19,966,144	$-1,977,133
2022	$-1,154,138	$9,986,902	$21,465,216	$-11,141,040
2021	$9,658,707	$9,645,562	$18,761,486	$13,145
2020	$9,448,998	$9,316,768	$20,343,950	$132,230
2019	$26,785,540	$8,765,534	$21,776,955	$18,020,006
2018	$8,224,765	$8,771,904	$3,716,399	$-547,139

COMBINED LAW ENFORCEMENT ASSOCIATIONS OF TEXAS