Correction Officers Benevolent Assn of Rockland County Inc

Nonprofit profile at a glance

EIN
133792349
IRS 990-EZ coverage
2019–2024
Forms available
Form 990 2018, Form 990-EZ 2024, Form 990-N 2016
Location
New City, NY, USA
Phone
8456385600
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$177,988
Expenses
$168,626
Assets
$311,393
Liabilities
$4,329

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARTIN FOGARTY (PRESIDENT)
  • DAN HUPPERT (VICE PRESIDENT)

People named in this filing

  • RAYMOND RUCKEL (TRUSTEE)
  • MARTIN FOGARTY (PRESIDENT)
  • DAN HUPPERT (VICE PRESIDENT)

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

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

Overview

Mission

The organization was established to further the interests of its membership by seeking improved terms and conditions of employment, to render moral and material aid to members as needed, to provide representation and/or counsel in legal proceedings, and to promote social and fraternal activities.

Operating model

Revenue model
Membership-supported. 82% of the money available for current operations came from membership dues.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.8%; rating input score 3
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5.3%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.85; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.2% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 2.8% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.