Kennewick Police Officers Benefit Association

Nonprofit profile at a glance

EIN
911274433
IRS 990-EZ coverage
2014–2024
Forms available
Form 990-EZ 2024
Location
Kennewick, WA, USA
Phone
5095821332
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$127,807
Expenses
$132,174
Assets
$108,080
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SEBASTIAN CASTILLEJA (PRESIDENT)
  • FERNANDO RAMOS (VICE PRESIDENT)

People named in this filing

  • SEBASTIAN CASTILLEJA (PRESIDENT)
  • FERNANDO RAMOS (VICE PRESIDENT)
  • KRISTOFER SAFRANEK (EXECUTIVE SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The association provides benefits, training, and collective bargaining assistance to the police officers of the city of kennewick not provided by their employer. In addition, the association also provides funds to members who demonstrate need, such as a catastrophic medical condition, as well as provide funds and resources to other nonprofits and the needy in the community.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 80% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -3.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $131K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.