Las Vegas Police Protective Assoc

Nonprofit profile at a glance

EIN
880150028
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Henderson, NV, USA
Phone
7023829121
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$922,612
Expenses
$646,834
Assets
$2,398,339
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CARLA SCOTT (PRESIDENT)
  • JASON BEGUN (VICE PRESIDENT)

Highest reported compensation

  • CARLA SCOTT (PRESIDENT): $15,600 total reported compensation
  • BOBBIE WEST (VICE PRESIDENTTREASURER): $15,150 total reported compensation
  • SHANE SAYLES (SECRETARY): $14,700 total reported compensation

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

Overview

Mission

Labor union representation, to promote, protect and improve working conditions, negotiate collective bargaining agreements and arbitrate labor disputes

What it reported doing in 2024

Life insurance for members

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 100
  • Accountability: 52
  • Sustainability: 78
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.8%; rating input score 45
  • Program expense ratio: 60.3%; rating input score 60
  • 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: 58.3%; rating input score 58; 12th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.9%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -54% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -55.1% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -27.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 44.8% of revenue deployed · 60.3% of spending went to programs
  • Governance: 7 of 12 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $390K in reported program spending
  • Leadership: top reported pay $16K · 13 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 45/100.
  • Review — Accountability: Independent voting board scored 58/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.