Police Benevolent Assoc City of White Plains Inc

Nonprofit profile at a glance

EIN
136195193
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
White Plains, NY, USA
Phone
9144226200
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$917,478
Expenses
$906,867
Assets
$281,408
Liabilities
$14,043

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BRIAN JOHNSON (PRESIDENT)
  • JOHN GUASTELLA (VICE PRESIDENT)

Highest reported compensation

  • BRIAN JOHNSON (PRESIDENT): $21,750 total reported compensation
  • JOHN GUASTELLA (VICE PRESIDENT): $19,000 total reported compensation
  • KEVIN OLENCHAK (TREASURER): $12,000 total reported compensation

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

Overview

Mission

To provide members with benefits and act as the collective bargaining agent for uniformed employees of the citys police department

What it reported doing in 2024

The association provides its members with dental, optical and life insurance coverage in addition to retirement and death benefits as well as legal assistance.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 75% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.6%; rating input score 89
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: $9.32 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 88.6% of revenue deployed · 89.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $22K · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2018 to 2024
  • 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.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.