ARIZONA HOMICIDE INVESTIGATORS ASSOCIATION (EIN 860738164) - 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

1983

Legal Domicile

Principal Officer

JENNIFER KOCHANSKI

Phone

6023166144

Tax Period

2024-01-01 to 2024-12-31

ARIZONA HOMICIDE INVESTIGATORS ASSOCIATION, founded in 1983, is a small nonprofit in the Crime & Legal sector that reported $209K in total revenue in fiscal year 2024. Revenue surged 48% from the prior year, signaling strong growth momentum. The organization ran a surplus of $49K, a strong 23% operating margin.

Mission

To initate & sponsor a sound homicide investigation association providing specialized training to all who are involved in death investigations.

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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 $209,482

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $209,482

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $160,895

Other Expenses $160,895

TOTAL EXPENSES $160,895

Year-over-Year Comparison

	2024	2023	Change
Revenue	$209,482	$141,172	+0.5%
Expenses	$160,895	N/A	N/A
Net Income	$48,587	$141,172	-0.7%

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

N/A

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
NATHAN MOFFAT	PRESIDENT	5.00	Officer	$0	$0	$0
STEPHEN PALMER	VICE PRESIDENT	5.00	Officer	$0	$0	$0
JENNIFER KOCHANSKI	TREASURER	5.00	Officer	$0	$0	$0
MICHAEL RAYBURN	SECRETARY	5.00	Officer	$0	$0	$0
CHRIS MILLER	BOARD MEMBER	2.00		$0	$0	$0
MICHELLE CERVANTES	BOARD MEMBER	2.00		$0	$0	$0
TED LAMER	BOARD MEMBER	2.00		$0	$0	$0
CHRIS PALMER	BOARD MEMBER	2.00		$0	$0	$0
ED BILL	BOARD MEMBER	2.00		$0	$0	$0
TODD MARTINET	BOARD MEMBER	2.00		$0	$0	$0
CASSANDRA YNCLAN	BOARD MEMBER	2.00		$0	$0	$0
TODD RUGGERI	BOARD MEMBER	2.00		$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	$209,482	$160,895	$102,162	$48,587

ARIZONA HOMICIDE INVESTIGATORS ASSOCIATION