Boston Police Patrolmen's Association

Nonprofit profile at a glance

EIN
046141788
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Dorchester, MA, USA
Phone
6179892772
Rating
68
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$4,047,124
Expenses
$3,058,719
Assets
$8,709,235
Liabilities
$118,841

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

Leadership & pay

44 people listed

Executive titles in this filing

  • LAWRENCE CALDERONE (PRESIDENT)
  • KEVIN ZARNOCH (VICE PRESIDENT)

People named in this filing

  • LAWRENCE CALDERONE (PRESIDENT)
  • KEVIN ZARNOCH (VICE PRESIDENT)
  • ROBERT DIRIENZO (TREAURER)

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 represent and act for the police officers of the city of boston and other of its affiliate associations or organizations in matters relating to, affecting, or arising out of employment relations or with respect to all matters relating to hours, wages and conditions of employment.

What it reported doing in 2024

The association provides to its members services and benefits that include but are not limited to the following:1. New contract bargaining for approximately 1800 members2. Funeral and flowers for 50 individuals3. Administration of a dental plan for approximately 2600 participants4. Group term life insurance for approximately 1800 members5. Active duty pay for members deployed in the national guard6. Museum passes

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 80
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.9%; rating input score 47
  • Program expense ratio: 64.8%; rating input score 65
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 0; 0th 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; 72nd 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: 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: 24.4%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.85; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 46.9% of revenue deployed · 64.8% of spending went to programs
  • Governance: 44 of 44 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $0 · 44 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.