Deputy Sheriffs Lodge No 25
Nonprofit profile at a glance
- EIN
- 611018142
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Louisville, KY, USA
- Phone
- 5026373371
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $111,950
- Expenses
- $30,135
- Assets
- $1,002,786
- Liabilities
- $1,247
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Matt Salsman (Vice President)
- Todd Jensen (President)
- Steve Foster (2nd Vice-President)
- Kevin Pendigraph (Past-President)
People named in this filing
- Matt Salsman (Vice President)
- Todd Jensen (President)
- Brad Woolridge (Treasurer)
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
Enforcement of law and order; To encourage efficiency discipline and loyalty in the police profession; To encourage social, charitable and educational activities among police officers; To cultivate esprit de corps and fraternalism among members; Improve members professional status
What it reported doing in 2024
Representing members in labor relations and job grievances.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 89
- Accountability: 70
- Sustainability: 89
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th 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 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 73.1%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 33.28; rating input score 98; 98th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: 19.5% per year; rating input score 100; 84th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 11 of 13 current checks pass · 2 findings to review
- Schedules: 4 filed schedules
- Filing history: 11 filing years from 2012 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.