Monongalia County Deputy Sheriffs Association

Nonprofit profile at a glance

EIN
550702842
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Morgantown, WV, USA
Phone
3042917260
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$67,567
Expenses
$66,736
Assets
$13,610
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JACOB COE (PRESIDENT)

People named in this filing

  • JONATHAN ALEXANDER (SECRETARY)
  • JACOB COE (PRESIDENT)
  • JON FRIEND (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 provide services for all children but expecially the needy children within the county

What it reported doing in 2025

Provide funding for the shop with a cop programs which provide christmas for needy children in the county. The organization was also either a financial supporter or direct participant with various other child based events throughtout the 2012 tax year.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.7%; rating input score 47
  • Program expense ratio: 47.2%; rating input score 47
  • Fundraising efficiency: $1.98 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: 1.2%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 13; 13th 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: 2.8% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 56th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 46.7% of revenue deployed · 47.2% of spending went to programs
  • Governance: 25 of 25 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $31K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • 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 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.