Kent Police Officers Association

Nonprofit profile at a glance

EIN
911581544
IRS 990 coverage
2015–2022
Forms available
Form 990 2022, Form 990-EZ 2014
Location
Kent, WA, USA
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$243,268
Expenses
$189,105
Assets
$452,445
Liabilities
$19,671

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • KENNETH CLAY (VICE PRESIDENT)
  • WAYNE GRAFF (PRESIDENT)

Highest reported compensation

  • KENNETH CLAY (VICE PRESIDENT): $3,189 total reported compensation
  • WAYNE GRAFF (PRESIDENT): $3,189 total reported compensation
  • ANDREW RICHARDSON (DIRECTOR): $2,126 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor negotiations for the kent police officers including contract grievances, etc.

What it reported doing in 2022

Labor negotiations for kent police officers including contract grievances, etc.

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 100% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 100
  • Accountability: 68
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.7%; rating input score 34
  • Program expense ratio: 43.2%; rating input score 43
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd 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: Fail
    • CEO compensation review process: Fail
    • 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: 22.3%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.39; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 11.9%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: -11.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 33.7% of revenue deployed · 43.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $82K in reported program spending
  • Leadership: top reported pay $3K · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2015 to 2022
  • Contacts: How to reach this organization
  • Money network: 16 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.