Los Angeles County Professional Peace Officers' Association

Nonprofit profile at a glance

EIN
952472617
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Dimas, CA, USA
Phone
3232613010
Rating confidence
Limited

Official website

Reported finances

Revenue
$5,487,920
Expenses
$5,487,266
Assets
$7,944,901
Liabilities
$35,010

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

Leadership & pay

18 people listed

Executive titles in this filing

  • STEVEN M JOHNSON (PRESIDENT)
  • JAY CHAPMAN (1ST VICE PRESIDENT)
  • ROSARIO COLEMAN (2ND VICE PRESIDENT)
  • WAYNE J QUINT JR (EXECUTIVE DIRECTOR)

Highest reported compensation

  • WAYNE J QUINT JR (EXECUTIVE DIRECTOR): $238,338 total reported compensation
  • MARICELA VILLEGAS (EXECUTIVE ADMIN ASSISTANT): $217,064 total reported compensation
  • GREG TORRES (PUBLIC RELATIONS COORDINATOR): $149,210 total reported compensation

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

Overview

Mission

Los angeles county professional peace officers' association is committed to continuing a "tradition of success" in serving a satisfied membership through an effective and expanding professional association.we are a proactive and imaginative organization working in union with employers and other professional groups for necessary changes in policies, laws and legislation that are conducive to the well-being of our members. We will promote the professional interests of the members and the law enforcement community by protecting and enhancing their individual and collective rights.with approximately 5,885 active and 3,122 retired members, theassociation represents los angeles county employees of the sheriff's department, district attorney's office, and the department of the medical examiner-coroner dealing with their employer concerning grievances, labor disputes, wage rates of pay, hours, and other terms and conditions of employment.

What it reported doing in 2024

The association's insurance program provides various types of insurance coverage to its members and county employees. Premiums are paid through payroll deductions.

Operating model

Revenue model
Earned-program. 95% 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: 81
  • Accountability: 90
  • Sustainability: 43
  • 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: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 19.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $238K · 18 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.4M reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.