Decatur Policeman's Benevolent & Protective Association

Nonprofit profile at a glance

EIN
376039154
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Decatur, IL, USA
Phone
2174242726
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$187,027
Expenses
$138,796
Assets
$286,270
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JASON DANNER (PRESIDENT)

Highest reported compensation

  • JASON DANNER (PRESIDENT): $2,400 total reported compensation
  • BENJAMIN MASSEY (TREASURER): $2,400 total reported compensation

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

Overview

Mission

Policeman social welfare organization

What it reported doing in 2024

Sponsor a variety of athletic leagues, parties for school patrol individuals, banquets, golf outings, and other charitable activities and events such as "shop with a cop"

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 35% for direct work, 48% for grants, 9% for affiliated organizations, and 8% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 93
  • Accountability: 63
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 63
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $8.7 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.8%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.06; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 82.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $115K in reported program spending
  • Leadership: top reported pay $2K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.