The Police Athletic League of Yonkers Foundation Inc

Nonprofit profile at a glance

EIN
133234145
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-PF 2016
Location
Yonkers, NY, USA
Phone
9147238500
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$1,153,593
Expenses
$1,092,442
Assets
$1,047,284
Liabilities
$21,086

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Marisol Mancebo (Executive Director)
  • Jeanne Martinelli (President)
  • Keith Olson (Vice President)
  • Darryl Mack (Vice President)
  • Steven Simpson (Vice President)

Highest reported compensation

  • Marisol Mancebo (Executive Director): $128,679 total reported compensation
  • Damaris Almonte (Director of Finance): $50,241 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 Police Athletic League of Yonkers supports youth in the City of Yonkers through sports, recreation, and community-based programs that promote positive development and life skills. The organization seeks to build leadership, confidence, and strong relationships with law enforcement while supporting the well-being of young people and their families.

What it reported doing in 2024

Athletics & Recreation: The organization provides organized sports and recreation opportunities for youth in Yonkers, with a focus on access for those who may not otherwise be able to afford private leagues or school-based teams. Programs include basketball, boxing, baseball, volleyball, fitness, and other structured activities. These programs promote positive youth development and provide a positive, supportive environment for participants. A key component of these programs is fostering strong, positive relationships between youth and local law enforcement through regular interaction with police officers and volunteer mentors.

Operating model

Revenue model
Grant-funded. 88% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $147.82 raised per $1 spent on fundraising; rating input score 90; 90th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 52.5% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 40.9% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 83.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $910K in reported program spending
  • Leadership: top reported pay $129K · 9 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.