Washtenaw County Command Officers Association

Nonprofit profile at a glance

EIN
383031998
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Ann Arbor, MI, USA
Phone
7342609560
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$107,972
Expenses
$95,197
Assets
$49,669
Liabilities
$1,315

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • FREDERICO GARCIA (PRESIDENT)
  • DARYLL CAMPBELL (VICE PRESIDENT)

People named in this filing

  • FREDERICO GARCIA (PRESIDENT)
  • DARYLL CAMPBELL (VICE PRESIDENT)
  • MICHAEL TRESTER (TREASURER)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Preparation of member newsletters, pamphlets, and brochures. The negotiation of member grievances, and the settlement of arbitration proceedings. The organization and conduct of member meetings and parties, and community social activiites. To administer member health, birth, and death programs. To engage in community outreach programs.

What it reported doing in 2015

Financial assitance to deputies families and other area families in dire need of assistance.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 91% of its reported program spending for member benefits.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 7
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.9%; rating input score 7
  • Program expense ratio: 7.8%; rating input score 8
  • Fundraising efficiency: $0.17 raised per $1 spent on fundraising; rating input score 3; 3rd 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.8%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -21.1% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 22.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 6.9% of revenue deployed · 7.8% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.