Mission: The California Police Activities League (PAL) was founded over 45 years ago by a group of police officers. These dedicated police officers and sheriffs deputies from ... (More)

California Police Activities League is a 501(c)(3) organization, with an IRS ruling year of 1972, and donations are tax-deductible.

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Contact Information

  http://www.californiapal.org/

  8250 Calvine Road
#C326
Sacramento CA 95828 

  510-544-4300


 Important note on the timeliness of ratings

The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Financial and Accountability & Transparency score for California Police Activities League is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.

You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here.

Star Rating System by Charity Navigator


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Poor

This charity's score is 62.87, earning it a 1-Star rating. Charity Navigator believes donors can "Give with Confidence" to charities with 3- and 4-Star ratings.

This score is calculated from two sub-scores:

This score represents Form 990 data from 2019, the latest year published by the IRS. 

View this organization’s historical ratings.


Back to Overall

Star Rated Report

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Program Expense

Program Expense Ratio

37.7%


The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).


This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Administrative Expenses

11.2%


As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

50.9%


This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

3.3%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.77


The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.


Source: IRS Form 990

Working Capital Ratio

1.05 years


Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.


Source: IRS Form 990

Program Expense Growth

-2.18%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.

  • Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. Privacy policies are assigned to one of the following categories:

  • Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes.

(Less)

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



Jennifer Lopez, Executive Director

$79,333 (13.30% of Total Expenses)


Current CEO and Board Chair can be found in the Leadership & Adaptability report below.

Source: IRS Form 990 (page 7), filing year 2020

Business Master File Data

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website


Activities:

Other youth organization or activities (BMF activity code: 349)

Combat juvenile delinquency (BMF activity code: 328)

Other sports club (BMF activity code: 288)


Foundation Status:

Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes.  509(a)(2) (BMF foundation code: 16)


Affiliation:

Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)

Data Sources: IRS Forms 990

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.


California Police Activities League reported being impacted by COVID-19 in the following ways:
  • Program Delivery

  • Fundraising Capacity

  • Revenue

  • Staffing

  • Administrative Capacity

  • Grants Received

  • Grants Sent

  • Balance Sheet


How COVID-19 impacted the organization's operations financially:

Our program income decreased by 70% ($239,000) due to Covid19 in-person conference and meeting restrictions. We host 4-8 in-person youth and officer conferences and events each year which are income-generating events.


How COVID-19 impacted the organization's delivery of programs:

All in-person programs and associated revenue noted above ($239,000) were canceled from March 2020 through October 2021. The meetings that did take place from November thru December 2021, were funded by a grant and we had to front all costs upfront and finally received reimbursement from the grantor in June 2022.


How this organization adapted to changing conditions caused by COVID-19:

We hosted online meetings from October to December 2021. These meetings were free of charge to our youth and members.


Innovations the organization intends to continue permanently after the pandemic:

We will now offer virtual and live attendance options for certain meetings and conferences throughout the year.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
12/1/20202019 62.87
11/1/20192018 25.31
7/1/20182017 25.31
8/1/20172016 63.45
8/1/20162015 58.76
6/1/20162014 56.01
Rating Version: 2.0
9/1/20152014 56.31
11/1/20142013 59.21
6/1/20132012 26.17
6/1/20122011 55.01
9/20/20112010 55.08
Rating Version: 1.0
8/1/20102009 51.07
8/1/20092008 51.59
6/1/20082007 55.31
5/1/20072006 35.00
6/1/20062005 35.00
6/1/20052004 38.70
6/1/20042003 36.82
8/1/20032002 53.37
10/15/20022001 52.84

Previous: Finance & Accountability  / Next: Leadership & Adaptability

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

California Police Activities League cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.

Learn more about Impact & Results.

Do you work at California Police Activities League? Join the waitlist for an updated Impact & Results score.


Back to Overall

Additional Information

Unscored

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Largest Programs

Largest Programs



California Police Activities League reported its three largest programs on its FY 2019 Form 990 as:


$286,028

Spent in most recent FY

75%

Percent of program expenses


Events for Youth


$47,707

Spent in most recent FY

12%

Percent of program expenses


Training to Local PALS


$41,021

Spent in most recent FY

10%

Percent of program expenses


Public Education


Previous: Impact & Results  / Next: Culture & Community

...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by California Police Activities League is a passing score. This score has no effect on the organization's Star Rating.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


Back to Overall

Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


Unite law enforcement and communities by providing educational, athletic, and life-enriching youth programs that develop discipline, positive self-image, mutual trust, and respect.


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


FOR OUR YOUTH: To provide high-quality, state-level educational, athletic, leadership development, college/ career preparedness, and enrichment programs for PAL youth throughout California while improving equity in access to education, economic advancement, social justice, health, and well-being. FOR OUR MEMBERS: To assist police and sheriff’s departments in establishing and developing PAL chapters in every community throughout California. FOR OUR COMMUNITY: To provide education, training, resources, and networking opportunities to our member chapters to better serve the youth and their families within our communities.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: To meet current and future needs of youth, officers, and members, we are launching new Community Immersion Programs to expand reach and impact, ensuring sustainability by creating new revenue streams.

Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.


Goal Two: Significantly increase youth, officer, and member access to existing programs statewide by identifying new funding sources for CALPAL programs, making them free of charge for youth and officers.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Goal Three: Utilizing newly realized program revenue streams, increase capabilities of existing staff and add additional staff to analyze program effectiveness and meet the demands of new and expanded programs.

Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

California PAL has funded attendance for staff to attend 2 industry leadership and business development conferences, California Crime Prevention Officers Association Symposium in September 2021, and National PAL Conference in June 2022. Learning applications are applied to California PAL and membership locations statewide.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Thought Leadership

  • Raising Awareness

  • Community Building

What are this organization’s external mobilizaton efforts?

California PAL mobilizes a network of strategic partnerships to support our mission and program objectives, providing education, training, resources & programming for youth, officers, & members. Our Annual Training Conference offers learning opportunities to motivate, inspire & equip PAL members with skills to strengthen programs, & invest, grow, and advocate for their home communities. The conference includes informative workshops & dynamic keynote messages that are topical and relevant. California PAL’s Innovations in Policing Program, developed in collaboration with Stratford PAL, Stratford Police Department, & Social Centric Institute, presents interactive experiences focused on our collective goal to heal community divisions & avoid violence between youth & officers. We have also collaborated with college and career experts, AKALA, Educate CA & LiUNA, to prepare youth for the workplace & improve their transition into postsecondary education, training, & employment.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


Our organization adapted to external changes in three primary areas- Funding, Program Deployment, and Virtual Workplace: 1. Funding • We applied for and received $60,000 in 2 PPP loans, to prevent laying off staff members • Focused efforts on raising money through grant writing for new program models, resulting in establishing new collaborations with San Jose Sharks, USTA, and LiUNA Local 585. These collaborations resulted in a total of $155,000 to be realized in 2022. • Received $40,000 through direct mail campaigns due to streamlined processes and improved efficiency. • Retained $30,000 in funding for 2021 California PAL Annual Training Conference, postponed due to Covid19, to be applied to 2022 Conference. 2. Program Deployment • Adapted in-person workshop curriculum and presentation methods to virtual platforms. Delivered 3 virtual presentations of our Innovations In Policing workshop for youth and officers and 2 virtual training presentations for members and hosted 2 virtual board meetings. We will now offer virtual and live attendance options for certain meetings and conferences throughout the year. 3. Remote/Virtual Workplace • Instituted live online and archival processes for staff meetings, communications, and project tracking using Zoom and SharePoint.

Source: Nonprofit submitted responses

Additional Information

Unscored

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Organization Leadership

Organization Leadership


Jennifer Lopez

Executive Director

Terel Harrison

Board President

Previous: Leadership & Adaptability

...   Culture & Community


This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.


Culture & Community Score

95

out of 100

California Police Activities League has earned a passing score. This score has no effect on the organization's Star Rating. The organization provided data about how it listens to constituents (Constituent Feedback) and its Diversity, Equity, & Inclusion (DEI) practices (see report below).

The Culture & Community Beacon is comprised of the following metrics:

  • Constituent Feedback: 100/100 (30% of beacon score)

  • Diversity, Equity, & Inclusion: 93/100 (70% of beacon score)


Back to Overall

Culture & Community Report

95

of 100 points

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Constituent Feedback

Diversity, Equity, & Inclusion

93/100 points

70% of beacon score


This organization's score of 93 is a passing score. The organization reported that it is implementing 8 diversity, equity and inclusion (DEI) practices. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.


View this organization's DEI Strategies


Methodology


We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.


Learn more about the methodology.

Constituent Feedback

100/100 points

30% of beacon score


This organization reported that it is collecting feedback from the constituents and/or communities it serves. Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.


View this organization's Constituent Feedback Practices




Methodology


We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.


Learn more about the methodology.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.


Constituent Feedback


Diversity, Equity, and Inclusion

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