Erie County Sheriffs Police Benevolent Association
Nonprofit profile at a glance
- EIN
- 161510421
- IRS 990 coverage
- 2015–2022
- Forms available
- Form 990 2022, Form 990-EZ 2014
- Location
- Buffalo, NY, USA
- Phone
- 7168007970
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $212,308
- Expenses
- $211,799
- Assets
- $753,726
- Liabilities
- $984
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOE REEVES (PRESIDENT)
Highest reported compensation
- JOE REEVES (PRESIDENT): $6,000 total reported compensation
- MATT ALBANESE (VICE PRESIDE): $4,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The membership dues and assessments provided the unity and structure to facilitate the purpose of the association. The purpose is to provide services as a labor union for the criminal division of the erie county sheriffs in erie county, New York.
What it reported doing in 2022
Provide services as a labor union for the criminal division of the erie county sheriffs in erie county, New York.
Operating model
- Revenue model
- Earned-program. 91% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.4%; rating input score 62
- Program expense ratio: 68.9%; rating input score 69
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.2%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 3.56; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 60; 60th percentile among comparable filings
- Officer compensation ratio: 4.7%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 1.9% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 4.8% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 62.4% of revenue deployed · 68.9% of spending went to programs
- Governance: 170 of 170 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $6K · 4 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules
- Filing history: 8 filing years from 2015 to 2022
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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: 7 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 42/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.