San Leandro Police Officers Association

Nonprofit profile at a glance

EIN
946088803
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Leandro, CA, USA
Phone
5104302677
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$260,732
Expenses
$256,426
Assets
$742,613
Liabilities
$820

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Iain Fry (President)
  • Ryan Lovel (Vice President)

People named in this filing

  • Iain Fry (President)
  • Ryan Lovel (Vice President)
  • Maria Faumuina (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

SLPOA provides legal representation of membership in contract negotiations with City, promotes professional, social and recreational engagement within and outside the workplace, supports local organizations through volunteer participation and financial support for special events, and avails itself of resources available through state and national law enforcement affiliations.

What it reported doing in 2024

SLPOA provides supplemental insurance products for its members, legal representation, and engages in training and employment-related programs unique to law enforcement. Additionally, SLPOA interacts with the community through participation in local activities improving and enhancing the awareness of public safety issues relevant to residents of San Leandro.

Operating model

Revenue model
Membership-supported. 80% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, 5% for grants, and 54% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 91
  • Accountability: 70
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.7%; rating input score 83
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 2.9; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 82.7% of revenue deployed · 81% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $256K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.