Police Benevolent Foundation Inc
Nonprofit profile at a glance
- EIN
- 203216872
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025
- Location
- Acworth, GA, USA
- Phone
- 7703895391
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Law Enforcement
Reported finances
- Revenue
- $368,471
- Expenses
- $296,699
- Assets
- $652,694
- Liabilities
- $150,132
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- CHRIS SKINNER (PRESIDENT)
- JACK ROBERTS (CEO)
People named in this filing
- JOSEPH NAIA (SECRETARY/TR)
- DONALD SCOTT (V.P.)
- CHRIS SKINNER (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization is organized for charitable and benevolent purposes to defend human and civil rights of law enforcement officers and provide relief for families of law enforcement officers that are slain in the line of duty, as well as other services.
What it reported doing in 2025
The foundation collects funds that are used to supplement the tuition and fees of students who are attending a college or university of their choice. These funds are available for any student who is pursuing a degree in criminology regardless of law enforcement affiliation, and they are also available for the children of law enforcement officers that are members of the pba, regardless of their degree choice. In 2015, applicants were selected by a review committee that awarded student scholarships to the student's chosen schools.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 76% of its reported program spending out as grants.
The verdict
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 68
- Accountability: 18
- Sustainability: 61
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71%; rating input score 71
- Program expense ratio: 88.2%; rating input score 88
- Fundraising efficiency: $12.31 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th 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: Fail
- 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: Pass
Sustainability
- Operating margin: 19.5%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 2.2; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -2.9% per year; rating input score 0; 20th percentile among comparable filings
- Revenue growth: -3% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 71% of revenue deployed · 88.2% of spending went to programs
- Governance: 0 of 6 board members independent · 3 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $262K in reported program spending
- Leadership: top reported pay $0 · 6 people listed · 0 of 6 pay-setting controls reported
- Consistency: 22 of 22 current checks pass
- Schedules: 7 filed schedules · includes grants and executive pay
- Filing history: 13 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.