Pottstown Area Police Athletic League

Nonprofit profile at a glance

EIN
232358347
IRS 990 coverage
2011–2012
Forms available
Form 990 2012
Location
Pottstown, PA, USA
Phone
6103270527
Rating confidence
Limited
Sector
Sports Associations &Training Facilities

Official website

Reported finances

Revenue
$144,347
Expenses
$172,235
Assets
$84,616
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The pottstown area police athletic league is committed to interact with the youth of the tri-county community. We assist parents in embracing the concept that people teach people, and promoting a postitive approach to raising youth in our community.pal mentors are a positive influence in our community, working with established community networks, to teach the basic responsibilities of understanding, mutual respect and ultimately community harmony through our educational and athletic programswe recognize that an emotionally healthy child is the product of a family system and community that reinforces the values of respect, honesty, loyalty, justice, and freedom. We feel our programs mirror our mission in the community by giving the youth of the area the basic skills needed to become good citizens for tomorrow.

What it reported doing in 2012

Programs include baseball, basketball, cheerleading, dek hockey, football, soccer, and wrestling. All activities assist to establish a postitive relationship between the children of pottstown and the local police officers.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -19.3%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -41.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -28.3% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 12 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $113K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2011 to 2012
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.