Newton Police Benefit Assocation Inc

Nonprofit profile at a glance

EIN
046037179
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
West Newton, MA, USA
Phone
6175929556
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Voluntary Employees Beneficiary Associations (Government)

Reported finances

Revenue
$65,953
Expenses
$39,091
Assets
$1,061,158
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DENNIS DOWLING (PRESIDENT)

Highest reported compensation

  • DENNIS DOWLING (PRESIDENT): $1,000 total reported compensation
  • SEAN HEALY (TREASURER): $1,000 total reported compensation
  • PETER KOERBER (SECRETARY): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The newton police benefits association, inc. Was formed to provide death benefits to members or their dependents, or designated beneficiaires. This continues to be the sole purpose of the organization.

What it reported doing in 2025

Membership in the newton police benefit association, inc. Consists of past and present newton police officers, who are or were employees of the city of newton, ma. The newton police benefit association, inc. Was formed in 1900, incorporated in 1907 and has provided death benefits to its members from the time of its creation. The newton police benefit association plans to continue providng death benefits for its membership. The newton police benefit association provided $24,000 in death benefits to four members or their beneficiaries during the year ended december 31, 2025.

Operating model

Revenue model
Investment-supported. 95% of the money available for current operations came from recurring investment income.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 45
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.4%; rating input score 44
  • Program expense ratio: 61.4%; rating input score 61
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 27.15; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -13.4% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 44.4% of revenue deployed · 61.4% of spending went to programs
  • Governance: 0 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $24K in reported program spending
  • Leadership: top reported pay $1K · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 44/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.