Middletown Police Benevolent Association Inc

Nonprofit profile at a glance

EIN
911882749
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Middletown, NY, USA
Phone
8453433151
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$109,105
Expenses
$97,873
Assets
$125,406
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL MCDONALD (PRESIDENT)

People named in this filing

  • MICHAEL MCDONALD (PRESIDENT)
  • JASON BEAUDETTE (VICE PRES.)
  • KRISTEN BEEBE (TREASURER)

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 aid, benefit, promote, and safeguard the interests of the members, their families, and the community.

What it reported doing in 2025

Donations of contributions & grants to local charities and community organization.

Operating model

Revenue model
Membership-supported. 80% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 83
  • Accountability: 6
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 70.7%; rating input score 71
  • Fundraising efficiency: $8.16 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 0%; rating input score 0; 8th 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: 10.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -9.3% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -6.2% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 70.7% of spending went to programs
  • Governance: 0 of 69 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $69K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2015 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.