Pennsylvania Narcotics Officers C/o Joseph M Jacob
Nonprofit profile at a glance
- EIN
- 900056485
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Mountaintop, PA, USA
- Phone
- 7174616904
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug Abuse, Prevention Only
Reported finances
- Revenue
- $106,917
- Expenses
- $100,888
- Assets
- $270,403
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- PHILLIP R HOLBROOK (PRESIDENT)
- JOSH GIRAN (VICE PRESIDENT)
People named in this filing
- PHILLIP R HOLBROOK (PRESIDENT)
- JOSH GIRAN (VICE PRESIDENT)
- JOCELYN WADZIN (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
To promote and foster mutual cooperation, coordination, and discussion of drug law enforcement among drug enforcement officers and their agencies.
What it reported doing in 2024
*provide a forum for the free exchange and dissemination of information and ideas, new investigation techniques, intelligence, and strategies used by both criminals and investigators*conduct training seminars, conferences, and research into drug enforcement and educational methods for drug abuse control*identify new trends in drug abuse*benefit the public interest in the area of drug enforcement*keep membership informed of current statute changes and judicial decisions*study pending and proposed legislation in the area of drug enforcement*recommend, if necessary, corrective legislation that the association considers to be in the best interest of the public and law enforcement in the area of substance abuse*issue publications as deemed appropriate by the membership*foster and promote any other goals which may reflect and advance the concept of the association
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
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: 47
- Transparency & Controls: 81
- Accountability: 76
- Sustainability: 61
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.6%; rating input score 52
- Program expense ratio: 51.8%; rating input score 52
- Fundraising efficiency: $1.49 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th 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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- 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: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.6%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 2.68; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -3.4% per year; rating input score 0; 20th percentile among comparable filings
- Revenue growth: -10.5% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 1.8% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 51.6% of revenue deployed · 51.8% of spending went to programs
- Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $52K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- Review — Financial Efficiency: Program expense ratio scored 52/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 52/100.