Walla Walla Police Foundation

Nonprofit profile at a glance

EIN
854043930
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Walla Walla, WA, USA
Phone
5093013162
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$147,099
Expenses
$95,784
Assets
$205,856
Liabilities
$2,174

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

Leadership & pay

8 people listed

Executive titles in this filing

  • NATHANAEL C SMALL (PRESIDENT)

People named in this filing

  • NATHANAEL C SMALL (PRESIDENT)
  • ERIC J KNUDSON (VICE PRESIDE)
  • MICHAEL J MOSES (SECRETARY)

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

The walla walla police foundation creates partnerships to provide resources and programs that help the walla walla police department perform at the highest level of service for the citizens and businesses of walla walla. We believe that investing in community and building relationships with those we serve is the most effective means of promoting public safety.

What it reported doing in 2024

The walla walla police foundation established a community care fund to provide emergency financial assistance to community members in need. Community members in need could include victims of crimes such as domestic violence or human trafficking, or someone that just needs a handup, a hotel room for the night, or a tank of gas to get out of town to escape an abusive relationship. Wwpd officers in years past have routinely reached into their own pockets to help those in need. The foundation now provides discretionary funds to assist these community members in emergency situations. In 2024 the foundation granted a total of 4,000 to replentish the petty cash fund held and monitored at the walla walla police department to reimburse officers for approved community care expenditures. The foundation purchased items to be included in special needs boxes for community members in need. The boxes were based on age and size. They included many basic supplies such as socks, underwear, shaving supplies, personal hygiene items, tooth brushes, soap, shampoo, pillows and blankets, etc. One of our community partners provided purchase discounts and our volunteers, including many of our police officers, spent a lot of time gathering and assembling these items for distribution. Numerous other individuals and families in walla walla were assisted in times of critical need including food, clothing, transportation, shelter and other assistance during emergencies. The foundation also provides signage to the business community to help them with trespassing.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 94.9%; rating input score 95
  • 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: 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 34.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.15; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -16.1% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 37.9% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 44.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 94.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $91K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.