The Professional Peace Officers Star and Shield Foundation

Nonprofit profile at a glance

EIN
954752410
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
San Dimas, CA, USA
Phone
3232613010
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$171,548
Expenses
$109,815
Assets
$402,477
Liabilities
$31,840

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

Leadership & pay

8 people listed

Executive titles in this filing

  • STEVEN M JOHNSON (PRESIDENT)
  • JAY CHAPMAN (1ST VICE PRESIDENT)
  • JOSEPH WALKER (2ND VICE PRESIDENT)

Highest reported compensation

  • KEVIN THOMPSON (MEMBER AT LARGE): $118,515 total reported compensation
  • STEVEN M JOHNSON (PRESIDENT): $34,845 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 professional peace officers star and shield foundation, provides financial assistance to people who need it the most (i.e. Families of slain peace officers). The foundation provides financial and other appropriate assistance to organizations which assist individuals in need, members of the association who are in need and their families, educational programs which encourage children to make positive life choices and any other organization, program or individual of similar nature. Members of the foundation board are committed to contributing their time, energy, and resources to make our community a better place in which to live and work.

What it reported doing in 2024

The foundation provides financial and other appropriate assistance to: organizations which assist individuals in need; members of the association who are in need and their families; educational programs which encourage children to make positive life choices; and any other organization, program or individual of similar nature. The foundation provided assistance to approximately 106 organizations and individuals during 2024.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 78
  • Accountability: 54
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64%; rating input score 64
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 54.1%; rating input score 54; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 3.67; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 64% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $110K in reported program spending
  • Leadership: top reported pay $119K · 8 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 7 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.