Pal of Massachusetts Inc

Nonprofit profile at a glance

EIN
222672818
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Boston, MA, USA
Phone
6173291553
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$469,789
Expenses
$454,702
Assets
$110,480
Liabilities
$45,831

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

Leadership & pay

21 people listed

Executive titles in this filing

  • KIMBERLY GLEASON (CEO)
  • EMILY A NEILL (PRESIDENT)

Highest reported compensation

  • KIMBERLY GLEASON (CEO): $169,063 total reported compensation

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

Overview

Mission

Pal of Massachusetts seeks to foster a culture of trust and respect between the community and law enforcement through programs that promote character development, improve educational outcomes, and reduce crime.

What it reported doing in 2025

The police activities league (pal) of Massachusetts supports a broad array of programs and activities that create opportunities for positive and constructive interaction between youth and law enforcement officers. These programs are designed to cultivate relationships built on trust, respect, and mutual understanding, with the goal of strengthening communities and creating safe environments where youth can thrive. In 2025, pal supported programming in 53 communities across the commonwealth of Massachusetts, engaging more than 4,400 youth and hundreds of law enforcement officers through a variety of sports-based, mentoring, and youth development programs designed to foster positive relationships between young people and law enforcement. Featured programs included the boston strong invitational, shop with a cop/heroes & helpers in four locations, and youth engagement programs delivered in partnership with local police departments in communities including everett, brockton, leominster, and fall river. Pal also supported youth enrichment opportunities through partnerships with community organizations, including programs associated with the corey c. Griffin foundation, which provide back-to-school supplies and holiday experiences for youth and families. In partnership with at&t, pal also supported initiatives to help bridge the digital divide, including the distribution of laptop computers to 200 youth to support educational access and digital connectivity. Pal also continued to support the expansion of the Massachusetts state police team program, which provides structured recreational and mentoring opportunities for youth in communities across the state. Team program activities included the unity basketball league, volleyball programming in woburn and brockton, boston futsal and girls self-defense programs, metrowest-area water safety programming, and flag football, a baseball tournament, and bowling in springfield, along with additional youth engagement opportunities. Youth enrichment experiences also included professional sports outings, team-building activities, and educational trips, all designed to encourage positive engagement and informal interaction between youth and law enforcement officers while strengthening community relationships throughout the commonwealth. Msp team 43,455 youth enrichment 3,850 boston strong 16,382 shop with a cop 33,398

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - 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: 75
  • Accountability: 74
  • Sustainability: 26
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.2%; rating input score 48
  • Program expense ratio: 49.8%; rating input score 50
  • Fundraising efficiency: $4.29 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 3.2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 37.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 48.2% of revenue deployed · 49.8% of spending went to programs
  • Governance: 20 of 20 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $226K in reported program spending
  • Leadership: top reported pay $169K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 48/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.