Deputy Sheriffs Benevolent Association

Nonprofit profile at a glance

EIN
132952004
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-N 2011
Location
Auburn, NY, USA
Phone
3152531222
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$3,480
Expenses
$23,172
Assets
$47,106
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • VALERIE STEPHENS (PRESIDENT)
  • DANIELLE POWERS (1st VICE PRESIDENT)
  • MICHAEL BAIM (2nd VICE PRESIDENT)

People named in this filing

  • VALERIE STEPHENS (PRESIDENT)
  • DANIELLE POWERS (1st VICE PRESIDENT)
  • MICHAEL BAIM (2nd 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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The objects and goals of the association shall be the following: -to promote friendship, social acquanitance and rapport between members for the mutual benefit and improvement of all its members. -to extend moral and material aid to members in need or distress. -to engage in activities which will aid the causes of law enforcement and crime prevention in our communtiy. -to promote harmonious relationships between its members and their employers. -to promote morale within the sheriffs department for the betterment of working conditions within it. -to promote activities which would enhance the image of the sheriffs department to the public we serve. -to encourage professionalism in the work we do within the sheriffs department. -to aid in the betterment of the community through the promotion of outside activities such as youth organizations, school activities, and community projects.

What it reported doing in 2024

- programs include- child car seat program; boater safety program; special olympics torch run; scholarships; child advocacy.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 89
  • Accountability: 64
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.6%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th 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; 64th 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: -565.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.6% of spending went to programs
  • Governance: 170 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.