Delaware Association of Chiefs of Police Inc

Nonprofit profile at a glance

EIN
711020374
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Camden, DE, USA
Phone
3027395411
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$490,491
Expenses
$226,282
Assets
$405,206
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MARVIN MAILEY (EXECUTIVE DIRECTOR)
  • JEFFREY HORVATH (FORMER EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARVIN MAILEY (EXECUTIVE DIRECTOR): $50,000 total reported compensation
  • JEFFREY HORVATH (FORMER EXECUTIVE DIRECTOR): $29,730 total reported compensation
  • MELISSA L CLEMONS (EXECUTIVE ASSISTANT): $29,445 total reported compensation

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

Overview

Mission

The Delaware association of chiefs of police is a non-profit organization directed at improving the delivery of police services through police executive development, enhanced cooperation among police agencies and promotion of standardization and accreditation within police departments.

What it reported doing in 2024

Enhancing police services/50 chiefs of police encompasses the general activities of the Delaware association of chiefs of police not otherwise described under local police coordination or staff development seminar. It includes monthly business meetings conducted at wilmington university dover campus and includes a broad scope of activities which address issues and criminal justice system problems for the singular purpose of improving the delivery of police services. Forty-eight police departments are served by this program.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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: 59
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.1%; rating input score 46
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • 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 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 48.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 46.1% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $226K in reported program spending
  • Leadership: top reported pay $50K · 13 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 46/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.