Lorain Police Officers Charitable

Nonprofit profile at a glance

EIN
611792281
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Lorain, OH, USA
Phone
4402042573
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$599,151
Expenses
$125,330
Assets
$493,640
Liabilities
$19,304

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • KYLE GELENIUS (TRUSTEE)
  • JESSE PERKINS (TRUSTEE)
  • BUDDY SIVERT (TRUSTEE)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary exempt purpose of our organization is to provide underprivileged kids of lorain, Ohio an opportunity to christmas shop in our annual cops & kids program.

What it reported doing in 2025

Donations have been being distributed to the officers and/or families of the police officers injured and killed in an ambush in lorain in 2025 for insurance, funeral costs, home expenses and scholarships for their children.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.3%; rating input score 20
  • Program expense ratio: 97%; rating input score 97
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 79.1%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 3.94; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 58.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 55.5% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 20.3% of revenue deployed · 97% of spending went to programs
  • Governance: 150 of 150 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $122K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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 — Financial Efficiency: Mission deployment rate scored 20/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.