Guilderland Police Officers Benevolent Association

Nonprofit profile at a glance

EIN
222823750
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Guilderland, NY, USA
Phone
5183561980
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$73,630
Expenses
$79,751
Assets
$546,730
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • TYLOR STEVENS (PRESIDENT)
  • JACK TASHJIAN (VICE PRESIDENT)

Highest reported compensation

  • TYLOR STEVENS (PRESIDENT): $1,750 total reported compensation
  • JACK TASHJIAN (VICE PRESIDENT): $1,500 total reported compensation
  • PATRICIA STALLMER (TREASURER): $1,000 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 provide funds to numerous community organizations and provide legal services to union members on a variety of personnel and labor contract issues.

What it reported doing in 2024

Membership dues are collected for the organization to exist and serve as a labor union and collective bargaining agent for the terms and conditions of employment of members of the police department of the town of guilderland ny and to provide community involvement in the town.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 15
  • Transparency & Controls: 80
  • Accountability: 5
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.4%; rating input score 12
  • Program expense ratio: 13.2%; rating input score 13
  • Fundraising efficiency: $4.84 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

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: 0%; rating input score 0; 9th 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: -8.3%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 6.86; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 12.4% of revenue deployed · 13.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.