Massachusetts Police Association Legal Defense Fund Inc

Nonprofit profile at a glance

EIN
832062361
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Worcester, MA, USA
Phone
7747124511
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$951,400
Expenses
$812,559
Assets
$1,859,070
Liabilities
$267,099

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

Leadership & pay

8 people listed

Highest reported compensation

  • GARY QUITADAMO (TREASURER/SECRETARY): $26,132 total reported compensation
  • JAMES T HOAR (DIRECTOR): $23,540 total reported compensation
  • MICHAEL MURPHY (CHAIR PERSON): $6,000 total reported compensation

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

Overview

Mission

The organization is a membership based association of law enforcement personnel to provide legal defense for claims brought against any of its members for job related matters.

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 61
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.5%; rating input score 91
  • Program expense ratio: 98.9%; rating input score 99
  • 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: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.29; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 91.5% of revenue deployed · 98.9% of spending went to programs
  • Governance: 6 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $803K in reported program spending
  • Leadership: top reported pay $26K · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $758K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.