Ontario County Lieutenants Police Benevolent Assoc

Nonprofit profile at a glance

EIN
815031929
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Canandaigua, NY, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Law Enforcement

Reported finances

Revenue
$7,733
Expenses
$4,498
Assets
$28,995
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Joseph Murphy (President)
  • Keith Green (Vice President)

People named in this filing

  • Tate Colburn (Treasurer)
  • Joseph Murphy (President)
  • Michael Dietschler (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

The mission of the organization is to aid its members in pursuit of their collectivegoals, including increased wages, improved fringe benefits, and improved workingconditions. The organization will do this by working with the employer named in thecollective bargaining agree

What it reported doing in 2024

To improve the status and condition of the membership to assist members in securingadequate remuneration for their work and improving working conditions and by propermeans to elevate the moral, intellectual and social condition of its members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

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: 43
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.4%; rating input score 35
  • Program expense ratio: 56.7%; rating input score 57
  • Fundraising efficiency: $5.74 raised per $1 spent on fundraising; rating input score 41; 41st 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 6.45; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 32.8% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 27.4% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 35.4% of revenue deployed · 56.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2017 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.