Minnesota Police and Peace Officers Association Legal Defense Fund

Nonprofit profile at a glance

EIN
411823959
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
St Paul, MN, USA
Phone
6512911119
Rating confidence
Limited

Reported finances

Revenue
$1,577,081
Expenses
$1,591,183
Assets
$1,891,307
Liabilities
$217,581

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

Leadership & pay

5 people listed

Highest reported compensation

  • BRIAN PETERS (TRUSTEE): $173,645 total reported compensation

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

Overview

Mission

Legal representation on behalf of participants in any civil or criminal action brought against him or her arising from any act or omission of the participant within the scope of his or her employment. Legal representation in any Minnesota board of peace officer standards and training licensing action brought against him or her arising from any act or omission of the participant whether within the scope of his or her employment or not. Legal representation immediately following a critical incident until it is reasonably certain that no criminal exposure to the participant exists. No representation shall be provided for a pre-disciplinary hearing.

What it reported doing in 2024

To use and invest the dues received for the exclusive purpose of providing benefits to participants and their beneficiaries and defraying reasonable expense of administration. The types of benefits provided include the provision of representation services under one or more legal service benefit plans and other benefits incidental thereto. Eligible participants are those persons employed as police and peace officers in the state of Minnesota who have made proper application to the fund and for whom the required contributions have been made.

Operating model

Revenue model
Earned-program. 94% 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: 60
  • Accountability: 78
  • Sustainability: 41
  • Growth: 80

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: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 37% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $174K · 5 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $810K reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.