Marin County Public Safety Officers Association Inc

Nonprofit profile at a glance

EIN
421740302
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2011
Location
San Rafael, CA, USA
Phone
4158273543
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$40,002
Expenses
$21,236
Assets
$495,003
Liabilities
$0

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

Leadership & pay

7 people listed

People named in this filing

  • RICHARD NAVARRO (DIRECTOR)
  • JAMIE SCARDINA (DIRECTOR)
  • DENNIS FINNEGAN (DIRECTOR)

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

To provide financial assistance to families of public safety officers who have lost their lives in the line of duty or while employed by any fire department, fire district, police department or the sheriff's office of marin county and to provide college scholarship funds to children of public safety officers who have lost their lives while protecting the citizens of marin county, those who are in need of college educational assistance or those who by competitive means merits college financial assistance based on outstanding curricular high school records.

What it reported doing in 2025

To provide college scholarship funds to children of public safety officers who have lost their lives while protecting the citizens of marin county, those who are in need of college educational assistance or those who by competitive means merits college financial assistance based on outstanding curricular high school records.

Operating model

Revenue model
Investment-supported. 87% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

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: 50
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.5%; rating input score 44
  • Program expense ratio: 76.8%; rating input score 77
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 46.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 23.31; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 44.5% of revenue deployed · 76.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 44/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.