Sergents Benevolent Association Of The Police Department Of The City
Sergents Benevolent Association maintains strong assets and recent surpluses after periods of deficit spending.
EIN: 136121923 · New York, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $8.8M |
| Total Expenses | $6.0M |
| Program Spending | 70% |
| CEO/Top Officer Pay | $7 |
| Net Assets | $13.6M |
| Transparency Score | 75/100 |
Is Sergents Benevolent Association Of The Police Department Of The City Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sergents Benevolent Association Of The Police Department Of The City directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Sergents Benevolent Association Of The Police Department Of The City
Sergents Benevolent Association Of The Police Department Of The City (EIN: 136121923) is a nonprofit organization based in New York, NY. The organization reported total revenue of $8.8M and total assets of $16.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sergents Benevolent Association Of The Police Department Of The City's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sergents Benevolent Association Of The Police Department Of The City is a mid-size nonprofit that has been operating for 51 years, with 11 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $7.4M |
| Total Expenses | $6.0M |
| Surplus / Deficit | +$1.4M |
| Total Assets | $15.2M |
| Total Liabilities | $1.6M |
| Net Assets | $13.6M |
| Operating Margin | 19.4% |
| Debt-to-Asset Ratio | 10.7% |
| Months of Reserves | 30.7 months |
Financial Health Grade: A
In 2023, Sergents Benevolent Association Of The Police Department Of The City reported a surplus of $1.4M with revenue exceeding expenses, holds 30.7 months of operating reserves (strong position), has a debt-to-asset ratio of 10.7% (very low leverage).
Financial Trends
Over 11 years of filings (2011–2023), Sergents Benevolent Association Of The Police Department Of The City's revenue has grown at a compound annual growth rate (CAGR) of 1.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +4.3% | -14.8% | +6.4% |
| 2022 | +12.5% | -10.7% | -0.7% |
| 2021 | -7.4% | -6.9% | -11.3% |
| 2020 | -2.8% | +4.8% | -6.8% |
| 2019 | +5.2% | +1.7% | -6.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 3000 |
| IRS Ruling Date | 1975 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Sergents Benevolent Association Of The Police Department Of The City with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Sergents Benevolent Association Of The Police Department Of The City allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $1.4M, with revenue exceeding expenses.
- Debt-to-asset ratio: 10.7%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is unusual for an organization of its size with annual revenues often exceeding $7 million and assets over $14 million. This suggests that key leadership may be unpaid or compensated through mechanisms not categorized as 'officer compensation' on the 990, which could impact transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Sergents Benevolent Association Of The Police Department Of The City's IRS 990 filings:
- Consistent 0% officer compensation reported, which is unusual for an organization of this scale and could indicate a lack of transparency regarding executive pay.
- Periods of significant deficit spending (e.g., 202106 and 202006) where expenses exceeded revenue by over $1.5 million, indicating potential reliance on reserves.
Strengths
The following positive indicators were identified for Sergents Benevolent Association Of The Police Department Of The City:
- Strong and stable asset base, consistently above $14 million, providing financial resilience.
- Recent financial periods (202306, 202206) show positive net income, indicating improved financial management and sustainability.
- Relatively low liabilities compared to assets, suggesting good debt management.
Frequently Asked Questions about Sergents Benevolent Association Of The Police Department Of The City
Is Sergents Benevolent Association Of The Police Department Of The City a legitimate charity?
Sergents Benevolent Association Of The Police Department Of The City (EIN: 136121923) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 75/100. It has 11 years of IRS 990 filings on record. Total revenue: $8.8M. 2 red flags identified. 3 strengths noted. Financial health grade: A.
How does Sergents Benevolent Association Of The Police Department Of The City spend its money?
Sergents Benevolent Association Of The Police Department Of The City directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to Sergents Benevolent Association Of The Police Department Of The City tax-deductible?
Sergents Benevolent Association Of The Police Department Of The City is registered as a tax-exempt nonprofit (EIN: 136121923). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Sergents Benevolent Association Of The Police Department Of The City CEO make?
Sergents Benevolent Association Of The Police Department Of The City's highest-compensated officer earns $7 annually. The organization reported $8.8M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Sergents Benevolent Association Of The Police Department Of The City's spending goes to programs?
Sergents Benevolent Association Of The Police Department Of The City directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
Where is Sergents Benevolent Association Of The Police Department Of The City located?
Sergents Benevolent Association Of The Police Department Of The City is headquartered in New York, New York and files with the IRS under EIN 136121923.
How many years of IRS 990 filings does Sergents Benevolent Association Of The Police Department Of The City have?
Sergents Benevolent Association Of The Police Department Of The City has 11 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $8.8M in total revenue.
Why is officer compensation consistently reported as 0%?
The IRS 990 filings consistently show 0% officer compensation. This could mean that the organization's officers are volunteers, compensated through a related entity, or their compensation is reported under a different expense category, which would require reviewing the full 990 forms for clarification.
What is the detailed breakdown of program, administrative, and fundraising expenses?
The provided data does not offer a detailed breakdown of expenses into program, administrative, and fundraising categories. A full IRS 990 form would be needed to understand the organization's spending efficiency in these areas.
How does the organization manage periods where expenses exceed revenue?
In periods like 202106 (Expenses $7,833,217 vs. Revenue $6,305,462) and 202006 (Expenses $8,416,276 vs. Revenue $6,812,971), the organization spent more than it earned. This suggests it either drew from its significant asset base or utilized other funding sources to cover the deficits.
Filing History
IRS 990 filing history for Sergents Benevolent Association Of The Police Department Of The City showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2011–2023), Sergents Benevolent Association Of The Police Department Of The City's revenue has grown by 19.5%, moving from $6.2M to $7.4M. Total assets increased by 5.8% over the same period, from $14.4M to $15.2M. Total functional expenses rose by 0.6%, from $5.9M to $6.0M. In its most recent filing year (2023), Sergents Benevolent Association Of The Police Department Of The City reported a surplus of $1.4M, with revenue exceeding expenses. The organization holds $1.6M in liabilities against $15.2M in assets (debt-to-asset ratio: 10.7%), resulting in net assets of $13.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $7.4M | $6.0M | $15.2M | $1.6M | — | View 990 |
| 2022 | $7.1M | $7.0M | $14.3M | $1.4M | — | View 990 |
| 2021 | $6.3M | $7.8M | $14.4M | $728K | — | View 990 |
| 2020 | $6.8M | $8.4M | $16.3M | $814K | — | — |
| 2019 | $7.0M | $8.0M | $17.5M | $809K | — | View 990 |
| 2018 | $6.7M | $7.9M | $18.7M | $655K | — | View 990 |
| 2017 | $5.8M | $6.1M | $17.0M | $1.5M | — | View 990 |
| 2014 | $6.3M | $6.5M | $19.2M | $212K | — | View 990 |
| 2013 | $8.6M | $6.0M | $19.1M | $16K | — | View 990 |
| 2012 | $8.3M | $6.2M | $16.7M | $342K | — | View 990 |
| 2011 | $6.2M | $5.9M | $14.4M | $141K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $7.4M, expenses of $6.0M, and assets of $15.2M (revenue +4.3% year-over-year).
- 2022: Revenue of $7.1M, expenses of $7.0M, and assets of $14.3M (revenue +12.5% year-over-year).
- 2021: Revenue of $6.3M, expenses of $7.8M, and assets of $14.4M (revenue -7.4% year-over-year).
- 2020: Revenue of $6.8M, expenses of $8.4M, and assets of $16.3M (revenue -2.8% year-over-year).
- 2019: Revenue of $7.0M, expenses of $8.0M, and assets of $17.5M (revenue +5.2% year-over-year).
- 2018: Revenue of $6.7M, expenses of $7.9M, and assets of $18.7M (revenue +15.7% year-over-year).
- 2017: Revenue of $5.8M, expenses of $6.1M, and assets of $17.0M (revenue -8.9% year-over-year).
- 2014: Revenue of $6.3M, expenses of $6.5M, and assets of $19.2M (revenue -26.4% year-over-year).
- 2013: Revenue of $8.6M, expenses of $6.0M, and assets of $19.1M (revenue +3.8% year-over-year).
- 2012: Revenue of $8.3M, expenses of $6.2M, and assets of $16.7M (revenue +33.7% year-over-year).
- 2011: Revenue of $6.2M, expenses of $5.9M, and assets of $14.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sergents Benevolent Association Of The Police Department Of The City:
Data Sources and Methodology
This transparency report for Sergents Benevolent Association Of The Police Department Of The City is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.