CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION (EIN 900761845) - 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

2011

Legal Domicile

Principal Officer

Leo Pierini

Tax Period

2024-01-01 to 2024-12-31

CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION, founded in 2011, is a small nonprofit in the Arts, Culture & Humanities sector that reported $537K in total revenue in fiscal year 2024. Revenue fell 33% from the prior year — a significant decline worth monitoring. Expenses of $514K left a modest 4% surplus.

Mission

Promote (1) the preservation of Italian culture and the preservation of the history of Italians and Italian-Americans in the Law Enforcement and Public Safety Professions; (2)Friendship and patriotism as well as to promote cultural and recreational events and other nonprofit activities for its members; (3) Support community efforts of local law enforcements.

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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 $536,783

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $536,783

Expense Breakdown

Grants Paid $485,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $511,401

Other Expenses $28,300

TOTAL EXPENSES $513,800

Year-over-Year Comparison

	2024	2023	Change
Revenue	$536,783	$797,158	-0.3%
Expenses	$513,800	$746,791	-0.3%
Net Income	$22,983	$50,367	-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

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
Leo Pierini	PRESIDENT	10.00	Officer Director	$0	$0	$0
Michael Holland	Secretary/Treas	10.00	Officer Director	$0	$0	$0
MARK KOSTA	SGT-AT-ARMS	1.00	Officer Director	$0	$0	$0
Lorraine Lombardo	Director	1.00	Director	$0	$0	$0
Liane Corrales	Director	1.00	Director	$0	$0	$0
Al Casciato	Vice President	1.00	Officer Director	$0	$0	$0
Gianrico Pierucci	DIRECTOR	1.00	Director	$0	$0	$0
Tim Gatto	DIRECTOR-CHAIR	1.00	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	$536,783	$513,800	$80,788	$22,983
2023	$797,158	$746,791	$57,805	$50,367

CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION