New Jersey Patrolmen's Benevolent Assoc Inc -Local 166 South Brunswick Twp

Nonprofit profile at a glance

EIN
222771060
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2008
Location
Monmouth Junction, NJ, USA
Phone
7327106393
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$201,275
Expenses
$197,547
Assets
$172,113
Liabilities
$10,048

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

Leadership & pay

6 people listed

Executive titles in this filing

  • GERALD SARNO (PRESIDENT)
  • DANIEL RODRIGUEZ (VICE PRESIDENT)

People named in this filing

  • GERALD SARNO (PRESIDENT)
  • DANIEL RODRIGUEZ (VICE PRESIDENT)
  • JAMES KRAVIEC (RECORDING SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the welfare and well-being of its members and community

What it reported doing in 2024

To promote the welfare and well being of its members and the community

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: $2.94 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.9%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 64.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.