Police Athletic League of Niagara Falls New York Inc

Nonprofit profile at a glance

EIN
237081242
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Niagara Falls, NY, USA
Phone
7162867038
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$171,524
Expenses
$141,156
Assets
$171,835
Liabilities
$207

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

Leadership & pay

25 people listed

Executive titles in this filing

  • Phil Mohr Jr (President)
  • ART EBERHART SR (EXECUTIVE DIRECTOR)

People named in this filing

  • Cheree Copelin (Director)
  • Luke Copelin (Director)
  • George Ihle (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The basic mission of niagara police athletic league is juvenile crime prevention accomplished by creating better relationships between police, citizens, and community youth through a myriad of interactive programs that include the youth in positive endeavors, athletic and non-athletic, within the community structure.

What it reported doing in 2024

Youth Court - Youth Court is a voluntary alternative to the criminal justice system for young people who have committed a crime, an offense, or who are eligible for school suspension. The goal of Youth Court is to intervene in early anti-social, delinquent, and criminal behavior. Youth Court strives to promote feeling of self-esteem and a desire for self improvement, and to foster a healthy attitude toward rules and authority. Youth Court also offers a law related education program for young people who seek to become members of the court.Youth Forum - The Niagara PAL Youth Forum provides an outlet for open communication among the young people of the Niagara Falls area. The group has become increasingly involved with the area's civic organizations and functions.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 75
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 82.5%; rating input score 83

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 17.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 24.8% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 82.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 12 filed program accomplishments · $117K in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.