Scotland County Public Safety and Emergency Services Association Inc

Nonprofit profile at a glance

EIN
871737767
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Laurinburg, NC, USA
Phone
9102761313
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$25,538
Expenses
$22,040
Assets
$13,179
Liabilities
$2,800

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

Leadership & pay

6 people listed

Executive titles in this filing

  • MATTHEW LOCKLEAR (President)

People named in this filing

  • DOUGLAS NEDEROSTEK (Director)
  • GARLAND PIERCE (Director)
  • ROBERT SAMPSON (Chairman)

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

To provide the community of scotland county the education and support necessary to reduce the loss of life and human suffering; to minimize property damage; and to protect environmental sensitive areas

What it reported doing in 2024

Provided the citizens of scotland county the education and support necessary to reduce the loss of life and human suffering while minimizing property damage and protecting environmental sensitive areas.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: $17.53 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 81%; rating input score 81; 51st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -135.3% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -97.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 62.8% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 98.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.