WIDOWS & ORPHANS AID ASSOCIATION OF THE OPD (EIN 946066304) - 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

1913

Legal Domicile

Principal Officer

PATRICK MAHANAY

Phone

5102821647

Tax Period

2023-01-01 to 2023-12-31

WIDOWS & ORPHANS AID ASSOCIATION OF THE OPD, founded in 1913, is a small nonprofit that reported $239K in total revenue in fiscal year 2023. Revenue surged 33% from the prior year, signaling strong growth momentum. Net assets of $3.8M represent 190 months of operating reserves.

Mission

The Widows and Orphans Aid Association of the Oakland Police Dept was established in 1908 as a police officer's benefit and relief assoc to aid the dependents of its members in the event of death.

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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 (2023)

Revenue Breakdown

Contributions & Grants $136,245

Program Service Revenue $0

Investment Income $102,769

Other Revenue $0

TOTAL REVENUE $239,014

Expense Breakdown

Grants Paid $0

Salaries & Benefits $26,400

Fundraising Expenses $0

Program Expenses $212,928

Other Expenses $43,522

TOTAL EXPENSES $261,922

Year-over-Year Comparison

	2023	2022	Change
Revenue	$239,014	$180,339	+0.3%
Expenses	$261,922	$326,835	-0.2%
Net Income	$-22,908	$-146,496	-0.8%

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

N/A

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
JOHN ROMERO	PRESIDENT	4	Officer	$0	$0	$0
JOHN CAVE JR	VICE PRESIDENT	4	Officer	$0	$0	$0
VICTOR ARVIZU	DIRECTOR AT LARGE	2	Director	$0	$0	$0
JEFF WOOD	FINANCIAL SECRETARY	8	Officer	$0	$0	$0
PATRICK MAHANAY	TREASURER	8	Officer	$0	$0	$0
JOSEPH AGUIRRE	DIRECTOR AT LARGE	N/A	Director	$0	$0	$0
ANTHONY HUTZOL	DIRECTOR AT LARGE	2	Director	$0	$0	$0
JAMES SIMONSON	RECORDING SECRETARY	6	Officer	$0	$0	$0
JENNIFER SENA	DIRECTOR AT LARGE	2	Director	$0	$0	$0
TREVOR DAGENHART	ASSOCIATE DIRECTOR AT LARGE	2	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	No data	No data	No data	No data
2023	$239,014	$261,922	$3,787,570	$-22,908
2022	$180,339	$326,835	$3,407,839	$-146,496
2021	$378,953	$238,194	$4,149,886	$140,759
2020	$288,033	$348,735	$3,555,521	$-60,702

WIDOWS & ORPHANS AID ASSOCIATION OF THE OPD