Boise Police Association

Nonprofit profile at a glance

EIN
826008285
IRS 990 coverage
2020–2020
Forms available
Form 990 2020
Location
Boise, ID, USA
Phone
2089942889
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$236,707
Expenses
$228,460
Assets
$1,050,127
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID BAUGHMAN (PRESIDENT/DIRECTOR)
  • DENNIS TOLAN (VICE PRESIDENT/DIRECTOR)

Highest reported compensation

  • EVAN BRADLEY (TREASURER/DIRECTOR): $4,500 total reported compensation
  • DAVID BAUGHMAN (PRESIDENT/DIRECTOR): $3,600 total reported compensation
  • DENNIS TOLAN (VICE PRESIDENT/DIRECTOR): $2,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintain a public meeting facility, build community support and goodwill between the boise police department and the citizens of southwest Idaho. Provide scholarships and support for other community charitable events.provide emergency support, retirement appreciation and fraternal activities for boise police officers and their families.

What it reported doing in 2020

Making direct contributions to multiple charitable organizations in southwest Idaho.direct event sponsorships for various community activities in southwest Idaho.direct team sponsorships (little league, girls softball, other youth and adult league sports).provided over 30 scholarships to local high school/college age children.

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating revenue.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 51% for direct work, 22% for grants, and 27% for member benefits.

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: 29
  • Transparency & Controls: 93
  • Accountability: 68
  • Sustainability: 55
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32%; rating input score 32
  • Program expense ratio: 34.4%; rating input score 34
  • 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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Fail

Sustainability

  • Operating margin: 3.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 4.6; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 32% of revenue deployed · 34.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $78K in reported program spending
  • Leadership: top reported pay $4K · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.