PUBLIC SAFETY EMPLOYEES UNION

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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

1962

Legal Domicile

Principal Officer

DUSTIN FREDERICK

Phone

2064481050

Tax Period

2025-01-01 to 2025-12-31

PUBLIC SAFETY EMPLOYEES UNION, founded in 1962, is a small nonprofit that reported $466K in total revenue in fiscal year 2025.

Mission

TO PROVIDE MEMBERS WITH SUPERIOR SERVICE IN NEGOTIATING CONTRACTS AND TO ENSURE ONGOING IMPROVEMENT TO THEIR WAGES AND WORKING CONDITIONS BY DISPLAYING PROFESSIONALISM IN THE ORGANIZATION'S ACTIONS CHARACTERIZED BY THE VALUES OF RESPECT, EQUITY AND UNCOMPROMISED INTEGRITY.

Program Service Accomplishments

Program 1

REVENUES ARE FROM DUES GENERATED FROM THE CONTRACTUAL UNION AGREEMENTS WITH MANAGEMENT FOR PUBLIC EMPLOYEES. MEMBER DUES ARE USED TO FURTHER THE PURPOSE OF REPRESENTATION AND ORGANIZATION. THE UNION...

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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 $0

Program Service Revenue $463,270

Investment Income $433

Other Revenue $2,610

TOTAL REVENUE $466,313

Expense Breakdown

Grants Paid $0

Salaries & Benefits $372,593

Fundraising Expenses $0

Other Expenses $106,646

TOTAL EXPENSES $484,239

Year-over-Year Comparison

	2025	2024	Change
Revenue	$466,313	$433,053	+0.1%
Expenses	$484,239	$442,485	+0.1%
Net Income	$-17,926	$-9,432	+0.9%

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

$231,881

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DUSTIN FREDERICK	BUSINESS MANAGER	40.00	Officer	$186,517	$45,364	$231,881
LISA WRAY	PRESIDENT	1.00	Officer Director	$0	$0	$0
RON KINTNER	VICE PRESIDENT (THRU 6/25)	5.00	Officer Director	$0	$0	$0
SUZA BONE	BARGAINING REP.	1.00	Director	$0	$0	$0
MARC CHURCH	TRUSTEE	1.00	Director	$0	$0	$0
CHRISTINA DAVIS	BARGAINING REP.	1.00	Director	$0	$0	$0
ELIZABETH MASSA	BARGAINING REP.	1.00	Director	$0	$0	$0
SUSIE MEYERS	BARGAINING REP.	1.00	Director	$0	$0	$0
SHANNON TANKERSLEY	BARGAINING REP.	1.00	Director	$0	$0	$0
SIMONE TEAL	BARGAINING REP.	1.00	Director	$0	$0	$0
JIM WELLMAN	TRUSTEE	1.00	Director	$0	$0	$0
WILLIAM WELTY	BARGAINING REP.	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
2025	$466,313	$484,239	$412,199	$-17,926
2024	$433,053	$442,485	$425,386	$-9,432
2023	$421,763	$478,359	$427,668	$-56,596
2022	$393,294	$482,771	$476,651	$-89,477
2021	$407,173	$451,466	$553,846	$-44,293
2020	$407,609	$400,441	$594,575	$7,168
2019	$406,965	$407,082	$584,937	$-117
2018	$410,447	$396,191	$577,248	$14,256