Tennessee Law Enforcement Officers Association

Nonprofit profile at a glance

EIN
620670132
IRS 990 coverage
2016–2016
Forms available
Form 990 2016
Location
Collierville, TN, USA
Phone
9015082981
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$154,521
Expenses
$148,548
Assets
$42,137
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CARROL OWEN (PRESIDENT)
  • RON GREEN (VICE PRESIDENT)

Highest reported compensation

  • WILLIAM ALLEN (SECRETARY/TREASURER): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To act as a police fraternal organization

What it reported doing in 2016

Tennessee law enforcement officers association is organized to elevate the profession of being a police officer. The association also supports numberous local charities and the community in times of need. In addition, the association provides its' members with representation and support as needed as well as providing benefits like assistance to a members' family when the member perishes.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, 13% for grants, and 8% for member benefits.

The verdict

REVIEW - The filed numbers largely add up. 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: 5
  • Transparency & Controls: 90
  • Accountability: 21
  • Sustainability: 44
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.8%; rating input score 5
  • Program expense ratio: 5%; rating input score 5
  • Fundraising efficiency: $1.3 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 3.9%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 4.8% of revenue deployed · 5% of spending went to programs
  • Governance: 0 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $12K · 12 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.