Potter County Law Enforcement Association

Nonprofit profile at a glance

EIN
882093164
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Bushland, TX, USA
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$147,019
Expenses
$105,327
Assets
$48,260

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Jonathan Gates (President)
  • Tim McIntosh (Vice President)

People named in this filing

  • Jonathan Gates (President)
  • Tim McIntosh (Vice President)
  • Jacob Powell (Secretary & Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This Association shall be a voluntary organization composed of officers and civilians employed within the law enforcement field in Potter County Texas. The general objectives of the Association consist of promoting benevolent educational charitable civic patriotic and fraternal activities among its members. The specific objectives of the Association are to preserve and strengthen comradeship among its members; to improve wages hours of work security economic cultural legislative social political and recreational interests of its members; to defend and extend democratic institutions procedures civil rights and liberties of its members their families and others; to maintain true allegiance and faith in the laws of the State of Texas and the Constitution of the United States of America

What it reported doing in 2025

Promotion of fraternal activities among Association members through recognition serving meals and receiving suggestions for proactive policy change through Administration and local government. These services were provided to approximately 119 active members of the Association.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 94% 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

MIXED - 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: 19
  • Transparency & Controls: 82
  • Sustainability: 56
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.5%; rating input score 16
  • Program expense ratio: 23%; rating input score 23

Transparency & Controls

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

Sustainability

  • Operating margin: 28.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 16.5% of revenue deployed · 23% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $24K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • 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 16/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.