Pennsylvania Police Assistance Foundation

Nonprofit profile at a glance

EIN
364342688
IRS 990 coverage
2015–2017
Forms available
Form 990 2017, Form 990-N 2011
Location
Philadelphia, PA, USA
Phone
4843348416
Rating
30
Verdict
REVIEW
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$147,647
Expenses
$138,490
Assets
$1,707
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHN L BRUNO JR (president)

Highest reported compensation

  • JOHN L BRUNO JR (president): $2,500 total reported compensation
  • JOHN L CAPPS (VicePresident): $150 total reported compensation
  • ANTHONY KUKLINSKI (Secretary): $150 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide assistance to law enforcement officers and their families Educate the public on drug and alcohol/addiction Make available resources for addiction care

What it reported doing in 2017

Hororariums, financial gifts to families of injured or fallen officers Equipment purchases for various law enforcement and first responders

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 67% of its reported program spending out as grants.

The verdict

REVIEW - The strongest available result is that the filed numbers largely add up. 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: 13
  • Transparency & Controls: 53
  • Accountability: 32
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.5%; rating input score 14
  • Program expense ratio: 14.4%; rating input score 14
  • Fundraising efficiency: $1.55 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 17th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: -11.9% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -39.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -42.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 13.5% of revenue deployed · 14.4% of spending went to programs
  • Governance: 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $2K · 5 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2015 to 2017
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.