Portland Police Benevolent Association

Nonprofit profile at a glance

EIN
510188186
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024
Location
Portland, ME, USA
Phone
2078748926
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$79,818
Expenses
$112,068
Assets
$74,169

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Thien Duong (President)
  • Matt Pavis (Vice President)

People named in this filing

  • Thien Duong (President)
  • Jason Leadbetter (Treasurer)
  • Matt Pavis (Vice 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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Representation, protection

What it reported doing in 2024

Promote professionalism of the police services, to stimulate mutual cooperation of each member, and to strive for the maintenance of equitable wages and hours.

Operating model

Revenue model
Membership-supported. 95% of the money available for current operations came from membership dues.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 9
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.8%; rating input score 14
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -40.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 11.4%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.9% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 13.8% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 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.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.