Allegheny County Chiefs of Police Association

Nonprofit profile at a glance

EIN
237164399
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
McKees Rocks, PA, USA
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$25,996
Expenses
$11,155
Assets
$117,621
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Gary Anderson (President Emeritus)
  • Jeffrey Kennedy (President)
  • Jason Gagorik (First Vice President)
  • Timothy Westwood (Second Vice President)
  • Ellis Watson (Third Vice President)

People named in this filing

  • Gary Anderson (President Emeritus)
  • Brian Finnerty (Chairman - Exec Comm)
  • Dale Vietmeier (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote foster close relationships between members public in law enforcement matters enhance training/education for municipal police encourage social, patriotic fraternal activities in order to promote civic cultural betterment in the communities served create maintain adequate proper standards for efficient law enforcement.

What it reported doing in 2024

Educational programs, website, trainings, meetings and video tapes are available to both the public and members covering current needs in the law enforcement community

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 76
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.8%; rating input score 23
  • Program expense ratio: 28.3%; rating input score 28
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.1%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 10.54; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -41.7% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -32.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 22.8% of revenue deployed · 28.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.