Nassau County Sheriffs Correction Officers Benevolent Association

Nonprofit profile at a glance

EIN
113230884
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
East Meadow, NY, USA
Phone
5169377800
Rating confidence
Limited
Sector
Labor Unions

Reported finances

Revenue
$1,397,395
Expenses
$1,293,440
Assets
$1,547,858
Liabilities
$26,470

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

Leadership & pay

19 people listed

Executive titles in this filing

  • PETER LILLI (PRESIDENT - EFF 1/24)
  • DENNIS MAURUS (1ST VICE PRESIDENT - EFF 1/24)
  • ANDREW JAMES (2ND VICE PRESIDENT - EFF 1/24)
  • BRENDAN J GULLIKSEN (3RD VICE PRESIDENT - EFF 1/24)
  • RAYMOND COWEN (4TH VICE PRESIDENT - EFF 1/24)

Highest reported compensation

  • DENNIS MAURUS (1ST VICE PRESIDENT - EFF 1/24): $23,246 total reported compensation
  • PETER LILLI (PRESIDENT - EFF 1/24): $19,600 total reported compensation
  • ANDREW JAMES (2ND VICE PRESIDENT - EFF 1/24): $14,600 total reported compensation

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

Overview

Mission

To represent members during collective bargaining, and to establish necessary procedures for the resolutions of grievances and other disputes which may arise between the employer and employees.

What it reported doing in 2024

To represent members during collective bargaining, and to establish necessary procedures for the resolution of grievances and other disputes which may arise between the employer and employees.

Operating model

Revenue model
Earned-program. 96% 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: 90
  • Accountability: 14
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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; 5th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 7.4%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.3% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 19 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $23K · 19 people listed
  • Highest-paid contractors: 1 contractor listed · $280K reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 19 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.