The New Jersey State Troopers Superior Officers Association

Nonprofit profile at a glance

EIN
223057551
IRS 990 coverage
2010–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023, Form 990-EZ 2014, Form 990-N 2022
Location
West Trenton, NJ, USA
Phone
6092988848
Rating confidence
Limited

Official website

Reported finances

Revenue
$381,340
Expenses
$362,706
Assets
$431,926
Liabilities
$19,097

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • FRANK SERRATORE (PRESIDENT)
  • STEPHEN URBANSKI (VICE PRESIDENT)

Highest reported compensation

  • FRANK SERRATORE (PRESIDENT): $16,000 total reported compensation
  • STEPHEN URBANSKI (VICE PRESIDENT): $8,000 total reported compensation
  • MICHAEL ZANYOR (VP - LEGISLATION): $8,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the SOA is to provide for the protection, general welfare and advancement of its members in good standing; to promote mutual aid between and among its members; and to promote, improve and advance through all lawful and democratic means the welfare, interests and conditions of employment of its members and other commissioned officers of the New Jersey State Police.

What it reported doing in 2023

To further the interests of its membership by seeking improved terms and conditions of employment, to render moral and material aid to members as needed, to provide representation and/or counsel in legal proceedings, and to promote social and fraternal activities.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 72
  • Accountability: 68
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 40th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 14 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $16K · 15 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.