Seminole County Sheriff's Office Community Foundation Inc

Nonprofit profile at a glance

EIN
472640601
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Sanford, FL, USA
Phone
4076656532
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$204,613
Expenses
$245,449
Assets
$490,728
Liabilities
$46,736

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MARISSA CELLINI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY HOPE (SECRETARY/TREASURER): $208,195 total reported compensation
  • MARISSA CELLINI (EXECUTIVE DIRECTOR): $123,248 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 foundation was organized to support the seminole county sheriff's office through the provision of education, prevention and resources to underserved and at-risk populations in the seminole county, Florida community.

What it reported doing in 2024

Police activity league: the foundation supports a number of programs that focus on providing safe recreational activities for youth while building positive relationships between youth and law enforcement. Approximately 307 students across all programs were served. (continued on schedule o) in the current year, the foundation supported the following police activity league programs: - cadets - the cadet program is geared towards 6th, 7th, and 8th grade youth and provides them with an opportunity to learn about law enforcement and develop leadership skills. Graduates are eligible to move up to explorers. - explorers - the explorer program is open to teenagers entering the 9th grade through twenty (20) years of age. The intent of the program is to promote community service and law enforcement career exploration through training and hands-on interaction. - explorer academy - the central Florida law enforcement explorer academy ("cfleea") is a three-year program held every summer during the month of july. The academics portion of the academy includes a broad overview of law enforcement topics with the intent of promoting law enforcement career exploration. - elite ladies - the elite ladies program is a gender-specific program based on four essential pillars (health, social diversity, leadership, and education) that encourages young ladies' sense of self-worth and instills a positive self-image. The program targets at-risk females within the community, with the goal of reducing criminal activity, while positively impacting their lives. - sports programs - basketball and flag football programs are conducted for youth in order to improve physical fitness, self-esteem, confidence, and develop life skills, such as self-discipline. - camp - camp consists of a spring break and summer camp staffed with seminole county sheriff's office school resource deputies and civilian personnel. Life skills lessons are integrated into the camps, along with fun activities. The mission is to build positive relationships between law enforcement and children, while providing a safe place for kids to play during the spring and summer breaks.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 69
  • Accountability: 91
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.5%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 41%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -20.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $205K in reported program spending
  • Leadership: top reported pay $208K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.