Westminster BPOE 2227

Nonprofit profile at a glance

EIN
840509839
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Westminster, CO, USA
Phone
3034292227
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$518,271
Expenses
$435,183
Assets
$1,563,824
Liabilities
$159,932

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Chris Setelin (Vice President)
  • Pee-Wee O'Connor (Vice President)
  • Donna Scharfenberg (Vice President)
  • Trudy Overhultz (President)

Highest reported compensation

  • Gary Coven (Secretary): $17,581 total reported compensation
  • Rhonda Ward (Treasurer): $3,520 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide charitable assistance to various individuals and organizations

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3.59; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $408K in reported program spending
  • Leadership: top reported pay $18K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.