American Federation of Police and Concerned Citizens Inc

Nonprofit profile at a glance

EIN
521127259
IRS 990 coverage
2019–2023
Forms available
Form 990 2023
Location
Titusville, FL, USA
Phone
3212640911
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$570,552
Expenses
$567,780
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BRIAN SMITH (PRESIDENT)

Highest reported compensation

  • BRENT SHEPHERD (EXEC.SECR./T): $116,295 total reported compensation
  • BARRY SHEPHERD (EXECUTIVE DI): $114,446 total reported compensation
  • KIM CONNOLLY (VP/CONTROLLE): $65,011 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Afp&cc's mission is to support & promote the law enforcement profession by assisting family members of slain officers through programs of compassion, by assisting in the perpetuation of the american police hall of fame & museum, & by publishing a newsletter to educate the law enforcement community & concerned citizens. Form 990, part vi, line 1a (and part i, line 3) - explanation of governing body the organization has an active, six member board of directors that meets regularly throughout the year to discuss, brainstorm and evaluate the mission accomplishments of the organization. The organization also has an active advisory board comprised of professionals from outside of the organization that provides input to the board of directors. There is also an annual board meeting, held between june and august of each year, that includes the board of directors and all advisory board members that summarizes the accomplishments and concerns of the organization from the previous year and provide

What it reported doing in 2023

Police family survivors fund: afp & cc has a program to offer assistance to the families of law enforcement officers killed in the line of duty. The organization monitors line of duty deaths across the nation and corresponds with police and sheriff departments. Records of each officer killed, how they died, the date and location of death and the location of the family when known are kept and made available. This data is used to provide information on fatalities and guidance in the prevention of deaths. This program will expand as additional funds become available. Services to survivors are also expected to increase as donations increase. They begin with a financial grant to the family of an officer killed in the line of duty. The amounts given are based on donations made from the direct public for support of police family survivors. Funds are also offered to the families for grief counseling and are sent in care of the deceased officer's law enforcement agency. A survivor coordinator is employed so that any family survivor can obtain personal assistance from the staff or officers of the association. All family survivors are invited to attend an annual memorial service and related events held in their honor during the week of may 15th each year. May 15th was established by act of congress as police week. The program offers and continues to provide etchings of the names of officers engraved in the memorial, if the family requests. Every family is provided with a plaque that displays a posthumous medal of honor with a certificate indicating that the officer is now inducted into the american police hall of fame. All the above is delivered care of the deceased officer's department as soon as the organization learns of the officer's death. Recognition and a gift to the mother and father of the officer killed are also provided on mother's day and father's day. Christmas gifts, birthday gifts and cards are provided to survivor children under the age of 18. Currently about 635 children of survivors receive birthday and holiday gifts. Another service is the scholarship program for survivor children. Assistance is offered to all survivor children over 17 who wish to go to college or vocational school. Financial aid is provided once a year for up to four years while they are in school. Summer camp funding is available so children can attend the camp of their choice. Over 14,934 police family survivors nationwide are informed through facebook, email and other correspondence throughout the year. The family survivors program is modified from time to time to better meet the needs of family survivors.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 86% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 41
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.4%; rating input score 45
  • Program expense ratio: 45.6%; rating input score 46
  • Fundraising efficiency: $2.41 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 13th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -25.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -27.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -39% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 45.4% of revenue deployed · 45.6% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $259K in reported program spending
  • Leadership: top reported pay $116K · 7 people listed
  • Highest-paid contractors: 1 contractor listed · $208K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 9 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.