San Antonio Police Officers' Benefit Association Inc

Nonprofit profile at a glance

EIN
742511348
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Antonio, TX, USA
Phone
2108224428
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fraternal Societies

Official website

Reported finances

Revenue
$655,946
Expenses
$496,385
Assets
$1,151,608
Liabilities
$32,523

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JOHN D DIAZ (PRESIDENT)
  • JOHNNY PEREZ (VICE PRESIDENT)

Highest reported compensation

  • JOHN D DIAZ (PRESIDENT): $8,500 total reported compensation
  • JASON SANCHEZ (TREASURER): $3,600 total reported compensation
  • JOHNNY PEREZ (VICE PRESIDENT): $3,000 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 provide year around services and assistance to underprivileged, low-income, at risk children and their families.

What it reported doing in 2024

Various programs to promote goodwill in the community and provide year-round assistance to underprivileged, low income, at risk children and their families.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 89
  • Accountability: 14
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.3%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 99.2% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $493K in reported program spending
  • Leadership: top reported pay $8K · 6 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.