LAW ENFORCEMENT & EMERGENCY SERVICE VIDEO ASSOCIA (EIN 752299518) - 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

1990

Legal Domicile

Principal Officer

TROY A LAWRENCE

Phone

4692859435

Tax Period

2025-01-01 to 2025-12-31

LAW ENFORCEMENT & EMERGENCY SERVICE VIDEO ASSOCIA, founded in 1990, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $231K, a strong 16% operating margin.

Mission

LEVA IS COMMITTED TO CREATING AND DELIVERING QUALITY VIDEO/AUDIO FORENSIC TRAINING AND CERTIFICATIONS TO A GLOBAL FORENSIC COMMUNITY.

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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 (2025)

Revenue Breakdown

Contributions & Grants $34,843

Program Service Revenue $1,450,070

Investment Income $5,078

Other Revenue $0

TOTAL REVENUE $1,489,991

Expense Breakdown

Grants Paid $0

Salaries & Benefits $107,268

Fundraising Expenses $0

Program Expenses $1,107,740

Other Expenses $1,151,531

TOTAL EXPENSES $1,258,799

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,489,991	$1,367,452	+0.1%
Expenses	$1,258,799	$918,567	+0.4%
Net Income	$231,192	$448,885	-0.5%

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

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

$100,000

Total Directors

$60,000

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
TROY A LAWRENCE	EXECUTIVE DIRECTOR	Officer Director	$60,000	$0	$60,000
SUSAN KRAWCZYK	EXECUTIVE SECRETARY	Officer	$40,000	$0	$40,000
JESSICA CALLINAN	DIRECTOR	Director	$0	$0	$0
ROY DUNKELBARGER	DIRECTOR	Director	$0	$0	$0
ALI MURRAY	DIRECTOR	Director	$0	$0	$0
KEITH MANCINI	EXECUTIVE VICE PRESIDENT	Officer	$0	$0	$0
CHRISTI NOEBEL	EXECUTIVE PRESIDENT	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	$1,489,991	$1,258,799	$1,084,513	$231,192
2024	$1,367,452	$918,567	$844,757	$448,885
2023	$1,197,688	$919,404	$390,041	$278,284
2022	$909,904	$968,504	$136,781	$-58,600
2021	$766,889	$745,248	$169,724	$21,641
2020	$409,376	$433,776	$170,560	$-24,400
2019	$857,554	$942,789	$198,279	$-85,235
2018	$1,014,475	$929,158	$278,083	$85,317

LAW ENFORCEMENT & EMERGENCY SERVICE VIDEO ASSOCIA