Law Enforcement Action Partnership Inc

Nonprofit profile at a glance

EIN
161645758
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Beverly, MA, USA
Phone
7257241037
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$1,316,592
Expenses
$1,696,522
Assets
$6,295,164
Liabilities
$253,271

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

Leadership & pay

19 people listed

Executive titles in this filing

  • DIANE GOLDSTEIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DIANE GOLDSTEIN (EXECUTIVE DIRECTOR): $138,601 total reported compensation
  • DARBY BECK (CHIEF OPERATING OFFICER): $109,412 total reported compensation
  • AMOS IRWIN (PROGRAM DIRECTOR, COMMUNITY RESPONDERS): $107,147 total reported compensation

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

Overview

Mission

The law enforcement action partnership's mission is to unite and mobilize the voice of law enforcement in support of drug policy and criminal justice reforms that will make communities safe by focusing law enforecement resources on the greatest threats to public safety, promoting alternatives to arrest and incarceration, addressing the root causes of crime, and working toward healing policy-community relations.

What it reported doing in 2024

Speaker's bureau - leap's volunteer law enforcement speakers were featured at 13 in-person events and 8 virtual events held by ally organizations, legislators, and other event hosts. On another 40 occasions, leap speakers delivered oral and written testimony, joined sign-on letters, and wrote emails and letters to key officials. The legislative & ally relations department met with representatives and officials from existing allies and added 15 new ally organizations. Those meetings were to identify opportunities for collaboration and support for criminal justice reform legislation. Additionally, the department connected with, recruited and trained six new speakers, including state police, correctional officers, probation and parole officers, and a federal agent. The new speakers, all former or retired, represented urban, suburban and rural jurisdictions.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 68
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.1%; rating input score 90
  • Program expense ratio: 68.3%; rating input score 68
  • Fundraising efficiency: $3.71 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 82%; rating input score 82; 35th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -28.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 32.4% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 90.1% of revenue deployed · 68.3% of spending went to programs
  • Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $139K · 19 people listed
  • Consistency: 27 of 29 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Foreign activity oversight: 8 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.