Hamilton County Police Association Charitable Foundation
Nonprofit profile at a glance
- EIN
- 934860123
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- Cincinnati, OH, USA
- Phone
- 5137627760
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Private Independent Foundations
Reported finances
- Revenue
- $308,443
- Expenses
- $190,279
- Assets
- $140,685
- Liabilities
- $4,057
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Mike Munafo (President)
- Andy Cohen (Vice President)
People named in this filing
- Mike Munafo (President)
- Andy Cohen (Vice President)
- Matt McManus (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
T promote the partnership between Hamilton County police and sheriff's departments and the Hamilton County community to foster and develop better community relationships, enhance the vitality of the community, and support public safety, supplement local, state, and law enforcement agencies.
What it reported doing in 2025
Community events to promote public safety by enhancing relationships between Hamilton County law enforcement agencies and officers with the community.
Operating model
- Revenue model
- Donor-supported. 81% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 95% 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 - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 61
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.5%; rating input score 58
- Program expense ratio: 94.7%; rating input score 95
- Fundraising efficiency: $34.3 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 38.3%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 58.5% of revenue deployed · 94.7% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $180K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 3 filed schedules · includes major donors
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.