Rochester Police Benevolent Association

Nonprofit profile at a glance

EIN
160866078
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5852545410
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Law Enforcement

Official website

Reported finances

Revenue
$1,461,063
Expenses
$1,154,142
Assets
$27,345,816
Liabilities
$50,000

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

Leadership & pay

16 people listed

Executive titles in this filing

  • GEOFFREY WAITER (LOCUST CLUB PRESIDENT)
  • JOSEPH CIMINO (ARPALER PRESIDENT)
  • MICHAEL COTSWORTH (ROSEWOOD CLUB PRESIDENT)
  • MICHAEL VAN ROO (PRESIDENT)
  • WILLIAM BENWITZ (VICE PRESIDENT)

Highest reported compensation

  • MICHAEL VAN ROO (PRESIDENT): $7,599 total reported compensation
  • JOHN PREWASNICAK (TREASURER): $6,599 total reported compensation
  • RALPH GAGLIANO (SECRETARY): $1,500 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 pay death benefits to members' beneficiaries and provide any incidental assistance to the member's family.

What it reported doing in 2024

To pay death benefits to members' beneficiaries and provide any incidental assistance to the member's family. The plan issued payments to beneficiaries in the current year for member deaths.

Operating model

Revenue model
Investment-supported. 89% of the money available for current operations came from recurring investment income.
Distribution model
Member-benefit provider. The nonprofit used 100% 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. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 81
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: Limited

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

Sustainability

  • Operating margin: 21%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 23.69; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $950K in reported program spending
  • Leadership: top reported pay $8K · 16 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.