Peace Officers Association of Petaluma Labor

Nonprofit profile at a glance

EIN
680023116
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Petaluma, CA, USA
Phone
7077784372
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$203,722
Expenses
$139,134
Assets
$284,508
Liabilities
$-3,315

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JACOB SMITH (Vice President)
  • GARRETT SHOLIN (President)

People named in this filing

  • EDUARDO ESTRELIA (MEMBER AT LARGE)
  • NICK CAMILLERI (MEMBER AT LARGE)
  • JACOB SMITH (Vice President)

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

To promote and improve the general welfare of and to represent the occupational interests of the members of the peace officer's association of petaluma.

What it reported doing in 2024

Provided member events to promote and support moral among members. Also gave flowers and other awards to members in recognition of illness, injury, and retirement

Operating model

Revenue model
Earned-program. 100% 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

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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 80
  • Accountability: 88
  • Sustainability: 65
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 74.1%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.9% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 74.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 8 filed program accomplishments · $110K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.