Schenectady Patrolmens Benevolent Association
Nonprofit profile at a glance
- EIN
- 146024341
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Schenectady, NY, USA
- Phone
- 5183660044
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $320,207
- Expenses
- $211,341
- Assets
- $1,189,046
- Liabilities
- $11,215
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- PETER MULLEN (President)
- ROBERT YOUNG JR (Vice President)
- TIMOTHY RIZZO (Vice President)
Highest reported compensation
- PETER MULLEN (President): $5,000 total reported compensation
- ROBERT YOUNG JR (Vice President): $2,500 total reported compensation
- TIMOTHY RIZZO (Vice President): $2,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The association was formed to promote and develop a friendly and fraternal spirit and to extend both moral and material aid and benefit to all deserving members.
What it reported doing in 2024
Retirement fund - expenses incurred in providing retiring members monetary relief in the year of retirement and for each year of service after retirement
Operating model
- Revenue model
- Earned-program. 69% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Member-benefit provider. The nonprofit used 91% of its reported program spending for member benefits.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 27
- Transparency & Controls: 84
- Accountability: 77
- Sustainability: 73
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23.8%; rating input score 24
- Program expense ratio: 41%; rating input score 41
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 25th 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 34%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 5.63; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 6.2%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 1.1% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 23.8% of revenue deployed · 41% of spending went to programs
- Governance: 9 of 9 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $79K in reported program spending
- Leadership: top reported pay $5K · 9 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 9 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 — Financial Efficiency: Mission deployment rate scored 24/100.
- Moderate — Financial Efficiency: Program expense ratio scored 41/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.