CALIFORNIA NARCOTIC OFFICERS ASSOCIATION SURVIVORS MEMORIAL FUND (EIN 954462989) - 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

1994

Legal Domicile

Phone

6617756960

Tax Period

2023-01-01 to 2023-12-31

CALIFORNIA NARCOTIC OFFICERS ASSOCIATION SURVIVORS MEMORIAL FUND, founded in 1994, is a small nonprofit that reported $124K in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. The organization ran a surplus of $69K, a strong 55% operating margin.

Mission

To provide relief for the immediate economic hardship of the spouse or other close family members of any peace officer in the state of California who loses his or her life while enforcing narcotic laws.

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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 $87,732

Program Service Revenue $0

Investment Income $26,074

Other Revenue $10,514

TOTAL REVENUE $124,320

Expense Breakdown

Grants Paid $32,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $32,000

Other Expenses $23,439

TOTAL EXPENSES $55,439

Year-over-Year Comparison

	2023	2022	Change
Revenue	$124,320	$141,331	-0.1%
Expenses	$55,439	$77,382	-0.3%
Net Income	$68,881	$63,949	+0.1%

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

$149,210

Total Directors

$149,210

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOE STEWART	Treasurer	5.00	Officer Director	$0	$0	$149,210
ED MANAVIAN	Chairman	1.00	Officer Director	$0	$0	$0
DAVE LUNDGREN	Trustee	1.00	Officer Director	$0	$0	$0
Robert Elsberg	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
JAMES E ANDERSON	Trustee	1.00	Director	$0	$0	$0
MARK BREWSTER	Trustee	1.00	Director	$0	$0	$0
FRANK HARTIG	Trustee	1.00	Director	$0	$0	$0
Rachel Capello	Trustee	1.00	Director	$0	$0	$0
Gil Vanattenhoven	Trustee	1.00	Director	$0	$0	$0
ROBERT COOKE	Trustee	1.00	Director	$0	$0	$0
JOHN D MILES	Trustee	1.00	Director	$0	$0	$0
ANTHONY MUNOZ	Trustee	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	No data	No data	No data	No data
2023	$124,320	$55,439	$1,161,968	$68,881
2022	$141,331	$77,382	$1,093,087	$63,949
2021	$77,627	$83,229	$1,029,138	$-5,602
2020	$81,659	$45,234	$1,034,740	$36,425
2019	$115,381	$75,449	$998,315	$39,932
2018	$134,042	$97,816	$958,383	$36,226

CALIFORNIA NARCOTIC OFFICERS ASSOCIATION SURVIVORS MEMORIAL FUND