Town of Cheektowaga Police Clu

Nonprofit profile at a glance

EIN
161412752
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Buffalo, NY, USA
Phone
7166863549
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$175,088
Expenses
$142,338
Assets
$324,221
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DARRYL LESZKOW (PRESIDENT)
  • MARK MAGGIO (VICE PRESIDENT)
  • MATTHEW MAGGIO (VICE PRESIDENT)

People named in this filing

  • DARRYL LESZKOW (PRESIDENT)
  • MARK MAGGIO (VICE PRESIDENT)
  • MATTHEW ARNOLD (SECETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Union

What it reported doing in 2024

200 club dinner

Operating model

Revenue model
Membership-supported. 81% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 84% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 70
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.2%; rating input score 56
  • Program expense ratio: 66.8%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 7th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.7%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 56.2% of revenue deployed · 66.8% of spending went to programs
  • Governance: 0 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $105K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.