Detroit Police Officers Association

Nonprofit profile at a glance

EIN
381227922
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Detroit, MI, USA
Phone
3135678770
Rating
40
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$2,964,143
Expenses
$2,216,651
Assets
$3,767,292
Liabilities
$94,097

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CRAIG MILLER (PRESIDENT)

Highest reported compensation

  • CRAIG MILLER (PRESIDENT): $47,768 total reported compensation
  • RONALD THOMAS (VICE-PRESIDE): $43,865 total reported compensation
  • KENNETH EPPENBROCK (SECRETARY/TR): $39,650 total reported compensation

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

Overview

Mission

To represent members in collective bargaining and to perpetuate the memory of police officers who have given their lives in pursuit of duty.

What it reported doing in 2024

Representation of membership collective bargaining, legal services for all on duty related problems, providing of insurances and other labor related services.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program 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: 71
  • Accountability: 64
  • Sustainability: 67
  • Growth: 60

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: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 31.1%; rating input score 31; 13th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 69.2%; rating input score 69; 11th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25.2%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 9 of 13 board members independent · 5 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $571K in reported program spending
  • Leadership: top reported pay $48K · 13 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 31/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • 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: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.