International Association for Property and Evidence Inc

Nonprofit profile at a glance

EIN
880296739
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Canton, OH, USA
Phone
8187900623
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,092,549
Expenses
$922,654
Assets
$481,337
Liabilities
$4,337

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JOSEPH MORALLI (President)
  • ELLEN SPAIN (Vice President)

Highest reported compensation

  • HOPE MARTIN (Director): $18,650 total reported compensation
  • CARYN BARAB (Director): $17,400 total reported compensation
  • JOSEPH MORALLI (President): $10,500 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 educate and train personnel how to handle and manage property and evidence rooms for law enforcement. Approximately 30 classes are held each year throughout the united states and canada. The average attendance at each class is fifty students, with an average of three students per class on scholarship furnished by the association. These classes are held to train law enforcement employees to manage and maintain property and evidence rooms in order to comply with proper law enforcement procedures. A quarterly digital magazine is also printed and emailed to all members (approximately)numbering 4,500.

What it reported doing in 2024

Membership dues and advertising revenue help defray the costs associated with providing four issues a year of our magazine, the cost of writing, graphics, printing and mailing are included in this amount.

Operating model

Revenue model
Earned-program. 72% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 15
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: $66.2 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

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: 10%; rating input score 10; 9th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.6%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 82.3% of spending went to programs
  • Governance: 1 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $759K in reported program spending
  • Leadership: top reported pay $19K · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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: Independent voting board scored 10/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.