Law Enforcement Officers Security and Police Benevolent Association
Nonprofit profile at a glance
- EIN
- 815177518
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2025953510
- Rating confidence
- Limited
Reported finances
- Revenue
- $1,085,964
- Expenses
- $925,709
- Assets
- $535,849
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- STEVE MARITAS (EXECUTIVE DIRECTOR)
Highest reported compensation
- STEVE MARITAS (EXECUTIVE DIRECTOR): $32,500 total reported compensation
- BRIKENER JEAN-GILLES (EXECUTIVE BOARD MEMBER): $15,288 total reported compensation
- CALVIN WELLS (EXECUTIVE BOARD MEMBER): $15,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Law enforcement officers security unions (leosu) is a law enforcement and security police union on behalf of law enforcement, security police and special police officers working nationwide.
What it reported doing in 2024
Representation and fair bargaining for members in the law enforcement sector to improve working conditions.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 51
- Sustainability: 55
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- 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: 80%; rating input score 80; 18th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.8%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 10%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 27.5% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 27.2% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 4 of 5 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $32K · 5 people listed
- Highest-paid contractors: 3 contractors listed · $457K reported
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2019 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.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.