Educational Police Officers Association of New Mexico

Nonprofit profile at a glance

EIN
850393269
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024
Location
Albuquerque, NM, USA
Phone
5059347373
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$30,110
Expenses
$16,881
Assets
$47,259

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Lawrence Martinez (President)
  • Maria Galvan (Vice President)

People named in this filing

  • Lawrence Martinez (President)
  • Richard Castillo (Treasurer)
  • Maria Galvan (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization collects and passes on dues for police officers working for the Albuquerque, NM Public School District to the Fraternal Order of Police

What it reported doing in 2024

The Albuquerque Public Schools police department holds an annual clothing andschool supplies drive at the beginning of the school year. The Educational Police Officers Association (EPOA) supports this drive by providing a cash donation.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 93% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 82
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.9%; rating input score 49
  • Program expense ratio: 87.1%; rating input score 87

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 43.9%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.8; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 42.5% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 48.9% of revenue deployed · 87.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $15K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.