National Center for Police Defense Inc

Nonprofit profile at a glance

EIN
473387615
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Fairfax, VA, USA
Phone
2026570010
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$1,358,969
Expenses
$1,360,408
Assets
$51,316
Liabilities
$33,957

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JAMES J FOTIS (PRESIDENT AND CEO)
  • BERT ARTHUR EYLER (VICE PRESIDENT/TREASURER)

Highest reported compensation

  • JAMES J FOTIS (PRESIDENT AND CEO): $57,000 total reported compensation
  • CHRISTOPHER M DAY (SECRETARY): $10,000 total reported compensation
  • BERT ARTHUR EYLER (VICE PRESIDENT/TREASURER): $8,500 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 national center for police defense, incl (ncpd) helps law enforcement officers after an on-duty castastrophe, by providing support and resources during the legal process or during sick leave due to a severe injury.

What it reported doing in 2024

Ncpd conducts research and publishes information relating to:(a) law enforcement misconduct statistics and areas in law enforcement that cause public concern, (b) civil and criminal legal cases in which law enforcement officers are charged with misconduct in the line of duty, and (c) other matters relating to the training and conduct of law enforcement officers in the course of their duty to protect the public in accordance with the law. An integral part of ncpds mission is to educate the public about the importance of the principle that law enforcement officers are not judged in the court of public opinion or by media bias, but by every individuals right to due process under the law. Ncpd also makes grants for legal and other living expenses when necessary to support an officer subject to litigation or suspension without pay pending an investigation of any officer-involved shooting or alleged misconduct.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 88% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 94
  • Accountability: 18
  • Sustainability: 25
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.9%; rating input score 36
  • Program expense ratio: 35.9%; rating input score 36
  • Fundraising efficiency: $1.93 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.1%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -11.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 35.9% of revenue deployed · 35.9% of spending went to programs
  • Governance: 0 of 3 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $488K in reported program spending
  • Leadership: top reported pay $57K · 3 people listed
  • Highest-paid contractors: 3 contractors listed · $959K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.