Patrolmen's Benevolent Association Police Dept Cnty of Nassau Ny Inc

Nonprofit profile at a glance

EIN
237040738
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Plainview, NY, USA
Phone
5162946230
Rating confidence
Limited

Reported finances

Revenue
$5,844,951
Expenses
$5,917,282
Assets
$18,500,295
Liabilities
$12,474

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

Leadership & pay

19 people listed

Executive titles in this filing

  • THOMAS SHEVLIN (PRESIDENT)
  • DAVID RE (SECOND VICE PRESIDENT)
  • KEVIN MULLICK (FIRST VICE PRESIDENT)

Highest reported compensation

  • KEVIN MULLICK (FIRST VICE PRESIDENT): $34,081 total reported compensation
  • THOMAS SHEVLIN (PRESIDENT): $29,563 total reported compensation
  • DAVID RE (SECOND VICE PRESIDENT): $26,359 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was established to further the interests of its membership by seeking improved terms and conditions of employment, to render moral and material aid to members as needed, to provide representation and/or counsel in legal proceedings, and to promote social and fraternal activities.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Accountability: 31
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 53.3%; rating input score 53; 16th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 5.3%; rating input score 5; 6th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.2%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 3.13; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: -8.7% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 1 of 19 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $34K · 19 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 25 filed money-flow records
  • Related organizations: 7 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.

  • High — Accountability: Independent voting board scored 5/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 53/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 50/100.