International Union of Police Assoc Lake County Po

Nonprofit profile at a glance

EIN
351455467
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Crown Point, IN, USA
Phone
2196961040
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$89,601
Expenses
$102,876
Assets
$148,948
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DAVID MURCHEK (PRESIDENT)

Highest reported compensation

  • ZABRINA HARRIS (SECTREASURER): $2,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Police association for the benefit of student scholarships in criminal justice, member legal defense, bereavment, and death benefits for members.

What it reported doing in 2024

Scholarships are awarded to students majoring in criminal justice association pays a monthly premium along with other expenses for each member for a legal defense plan the association has a bereavement and death benefit that is paid to members or their beneficiaries

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, 27% for grants, and 6% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 63
  • Accountability: 69
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 69.4%; rating input score 69
  • Fundraising efficiency: $2.98 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 21st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.8%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: -3.8% per year; rating input score 0; 47th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 69.4% of spending went to programs
  • Governance: 160 of 160 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $71K in reported program spending
  • Leadership: top reported pay $2K · 4 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.