New Jersey Superior Officers Law Enforcement Association
Nonprofit profile at a glance
- EIN
- 222382796
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Vineland, NJ, USA
- Phone
- 6098056334
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Private Grantmaking Foundations
Reported finances
- Revenue
- $622,098
- Expenses
- $594,969
- Assets
- $128,519
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- EDWARD SULLIVAN (President)
- MICHAEL MESI (Vice President)
People named in this filing
- EDWARD SULLIVAN (President)
- MICHAEL MESI (Vice President)
- LOUIS HALL (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
The mutual protection and benefit of all its members.
What it reported doing in 2025
Fraternal beneficiary association acting as the exclusive majority representative in negotiating for improved wages, hours, working conditions, welfare and job security as well as for all other aspects of collective bargaining, in and on behalf of its membership.
Operating model
- Revenue model
- Donor-supported. 60% of the money available for current operations came from contributions and gifts.
- 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
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: 45
- Transparency & Controls: 93
- Accountability: 70
- Sustainability: 43
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 49.2%; rating input score 49
- Program expense ratio: 51.5%; rating input score 51
- Fundraising efficiency: $1.3 raised per $1 spent on fundraising; rating input score 4; 4th 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; 78th percentile among comparable filings
- 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: 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.4%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: -0.2% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -0.3% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 15th percentile among comparable filings
Details
- Where the money goes: 49.2% of revenue deployed · 51.5% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $309K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 2 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 49/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.