Civic Intelligence

Torrington Police Activities League Inc

EIN 46-2457099 • 501(c)3 • Torrington, CT

Profile

To deter violence & encourage over 1,000 kids to stay in school through positive after school and recreational programming in partnership with law enforcement, educators, and community business leaders.

576 Main StreetTorrington, CT 06790

www.torringtonpal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$36,500

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

68th percentile

9.9%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-16%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$320,687

Up $28,933 (+9.9%) from 2023

Liabilities

Up

$981

Up $745 (+316%) from 2023

Net Assets

Up

$319,706

Up $28,188 (+9.7%) from 2023

Revenue

Down

$257,892

Down $50,722 (-16%) from 2023

Expenses

Down

$229,704

Down $29,884 (-12%) from 2023

Net Income

Down

$28,188

Down $20,838 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2015: $144,608Liabilities 2015: $0Net Assets 2015: $144,6082015Assets 2016: $103,092Liabilities 2016: $30Net Assets 2016: $103,0622016Assets 2017: $83,417Net Assets 2017: $83,4172017Assets 2018: $177,414Liabilities 2018: $235Net Assets 2018: $177,1792018Assets 2019: $123,472Liabilities 2019: $9702019Assets 2020: $174,906Liabilities 2020: $89Net Assets 2020: $174,8172020Assets 2021: $232,002Net Assets 2021: $232,0022021Assets 2022: $243,551Liabilities 2022: $1,059Net Assets 2022: $242,4922022Assets 2023: $291,754Liabilities 2023: $236Net Assets 2023: $291,5182023Assets 2024: $320,687Liabilities 2024: $981Net Assets 2024: $319,7062024

Highlighted filing

2024

Assets$320,687
Liabilities$981
Net Assets$319,706

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $200,274Expenses 2015: $155,186Net Income 2015: $45,0882015Revenue 2016: $113,461Expenses 2016: $155,007Net Income 2016: -$41,5462016Revenue 2017: $152,621Expenses 2017: $109,803Net Income 2017: $42,8182017Revenue 2018: $183,149Expenses 2018: $89,387Net Income 2018: $93,7622018Revenue 2019: $51,862Expenses 2019: $106,539Net Income 2019: -$54,6772019Revenue 2020: $188,534Expenses 2020: $136,219Net Income 2020: $52,3152020Revenue 2021: $159,945Expenses 2021: $102,760Net Income 2021: $57,1852021Revenue 2022: $172,832Expenses 2022: $162,342Net Income 2022: $10,4902022Revenue 2023: $308,614Expenses 2023: $259,588Net Income 2023: $49,0262023Revenue 2024: $257,892Expenses 2024: $229,704Net Income 2024: $28,1882024

Highlighted filing

2024

Revenue$257,892
Expenses$229,704
Net Income$28,188

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v6.0
Gross Receipts
$257,892
Mission and Program Overview

Mission

Torrington Police Activities League (PAL) is a 501c3 whose mission is to deter violence & encourage over 1000 kids to stay in school through positive after school and recreational programming in partnership with law enforcement, educators, and community business leaders. By forming strong relationships with these community leaders and enhancing communication with police, we have found stronger increased attachment to the community for these children and their families who because of ethnicity or income have not previously self identified as such. Our program is successful because our officers and community leaders act as great role models to our PAL members as well as beacons of hope for kids who may not have thought higher education in our community was possible or that having a career in our community was possible for them. We highlight especially business leaders who have lived, been educated in & have worked in our town most of their lives. We take field trips with the kids to show

To deter violence & encourage over 1,000 kids to stay in school through positive after school and recreational programming in partnership with law enforcement, educators, and community business leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$291,518$319,706▲ $28,188
Savings and Temporary Cash Investments$200,380$209,632▲ $9,252
Cash and Non-Interest-Bearing Accounts$58,949$86,748▲ $27,799
Land, Buildings, and Equipment, Net$32,425$24,307▼ $8,118
Total Assets$291,754$320,687▲ $28,933
Liabilities
Other Liabilities$236$981▲ $745
Total Liabilities$236$981▲ $745
Net Assets / Fund Balance
Total Net Assets Fund Balance$291,518$319,706▲ $28,188
Total Liabilities and Net Assets / Fund Balance$291,754$320,687▲ $28,933

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,307$21,712$46,019
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher SmedickOperations DirectorFT$36,500$36,500

Board Members and Trustees

NameTitle
Ralph CalabresePresident
Brett JohnsonVice President
Allan BorghesiDirector
Bart BrownDirector
Christine GamariDirector
Dean PergolaDirector
Raymond OnegliaDirector
Steve KrzanowskiDirector
Steven ZarrellaDirector
Robin LedversisSecretary
Nick CalabreseTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$209,208
Program Service Revenue
$39,432
Investment Income
$9,252
Other Revenue
$0
Change in Net Assets
$28,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,635
Salaries, Compensation, and Employee Benefits$66,569
Total Fundraising Expense$33,109
Grants and Similar Amounts Paid$5,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$36,500-$36,500
All Other Expenses--$33,109$33,109
Other Salaries and Wages$23,635--$23,635
Insurance$14,240--$14,240
Depreciation Depletion$7,695$423-$8,118
Occupancy$6,605--$6,605
Payroll Taxes$6,434--$6,434
Grants to Domestic Individuals$5,500--$5,500
Fees for Services Accounting$4,128--$4,128
Conferences and Meetings$3,780--$3,780
Fees for Services Management-$3,129-$3,129
Advertising$2,825--$2,825
Office Expenses$2,465--$2,465
Other Expenses$1,647--$1,647
Information Technology$826--$826
Fees for Services Other$200--$200
Total Functional Expenses$156,543$40,052$33,109$229,704
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourn----
Summer Fest----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$981
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

Board of directors and organizational by-laws

Form 990 governing body review Part VI line 11

Form 990 will be reviewed by the pal operations director prior to filing

Conflict of interest policy compliance Part VI line 12C

EVERY TWO YEARS

CEO executive director top management comp Part VI line 15A

Salary.com and wage information from similar organizations considered while negotiating salary.

Other officer or key employee compensation Part VI line 15B

Pay rates of other similar organizations and positions are reviewed for all new hires.

Governing documents etc available to public Part VI line 19

Form 990 is available on the guidestar website and from the organization by request.

Filing and Contact Details

Filer

Filer Name
Torrington Police Activities League Inc
EIN
46-2457099
Address
576 MAIN STREET, TORRINGTON, CT 06790

Signing Officer

Name
Christopher Smedick
Title
Ops Director
Phone
8604890142
Signed
2024-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Christopher Smedick
Formed
2012
Legal Domicile
Ct
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
16

Preparer

Firm
Gerald H Michalowski CPA
Address
909 NEW HARWINTON RD, TORRINGTON, CT 06790
Preparer
Gerald H Michalowski
Phone
8604895154
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

MODIFIED CASH BASIS

List of other expenses Part IX line 24E

Cost of fundraising events run by groups

General explanation attachment

Form 990, part iii, line 1 organization missiontorrington police activities league inc. (pal) is a 501(c)3 whose mission is to deter violence & encourage over 1,000 kids to stay in school through positive after school and recreational programming in partnership with law enforcement, educators, and community business leaders. By forming strong relationships with these community leaders and enhancing communication with police, we have found stronger increased attachment to the community for these children and their families who because of ethnicity or income have not previously self-identified as such. Our program is successful because our officers and community leaders act as great role models to our pal members as well as beacons of hope for kids who may not have thought higher education in our community was possible or that having a career in our community was possible for them. We highlight especially business leaders who have lived, have been educated in & have worked in our town most of their lives. We take field trips with the kids to show them local companies and businesses to teach the kids about different careers and to bring awareness to what is present and possible in our small town. We also bring these everyday heroes (these community leaders, police officers and educators) into our programs to talk about life skills like finance, values, military service and giving back to the community to challenge and inspire our members. We believe strongly in our mission that by providing these programs and working with over a quarter of our school system, we can seed the future of our area of northwest connecticut for the better.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS AND ORGANIZATIONAL BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED BY THE PAL OPERATIONS DIRECTOR PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVERY TWO YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY.COM AND WAGE INFORMATION FROM SIMILAR ORGANIZATIONS CONSIDERED WHILE NEGOTIATING SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAY RATES OF OTHER SIMILAR ORGANIZATIONS AND POSITIONS ARE REVIEWED FOR ALL NEW HIRES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE AND FROM THE ORGANIZATION BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COST OF FUNDRAISING EVENTS RUN BY GROUPS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FORM 990, PART III, LINE 1 ORGANIZATION MISSIONTORRINGTON POLICE ACTIVITIES LEAGUE INC. (PAL) IS A 501(C)3 WHOSE MISSION IS TO DETER VIOLENCE & ENCOURAGE OVER 1,000 KIDS TO STAY IN SCHOOL THROUGH POSITIVE AFTER SCHOOL AND RECREATIONAL PROGRAMMING IN PARTNERSHIP WITH LAW ENFORCEMENT, EDUCATORS, AND COMMUNITY BUSINESS LEADERS. BY FORMING STRONG RELATIONSHIPS WITH THESE COMMUNITY LEADERS AND ENHANCING COMMUNICATION WITH POLICE, WE HAVE FOUND STRONGER INCREASED ATTACHMENT TO THE COMMUNITY FOR THESE CHILDREN AND THEIR FAMILIES WHO BECAUSE OF ETHNICITY OR INCOME HAVE NOT PREVIOUSLY SELF-IDENTIFIED AS SUCH. OUR PROGRAM IS SUCCESSFUL BECAUSE OUR OFFICERS AND COMMUNITY LEADERS ACT AS GREAT ROLE MODELS TO OUR PAL MEMBERS AS WELL AS BEACONS OF HOPE FOR KIDS WHO MAY NOT HAVE THOUGHT HIGHER EDUCATION IN OUR COMMUNITY WAS POSSIBLE OR THAT HAVING A CAREER IN OUR COMMUNITY WAS POSSIBLE FOR THEM. WE HIGHLIGHT ESPECIALLY BUSINESS LEADERS WHO HAVE LIVED, HAVE BEEN EDUCATED IN & HAVE WORKED IN OUR TOWN MOST OF THEIR LIVES. WE TAKE FIELD TRIPS WITH THE KIDS TO SHOW THEM LOCAL COMPANIES AND BUSINESSES TO TEACH THE KIDS ABOUT DIFFERENT CAREERS AND TO BRING AWARENESS TO WHAT IS PRESENT AND POSSIBLE IN OUR SMALL TOWN. WE ALSO BRING THESE EVERYDAY HEROES (THESE COMMUNITY LEADERS, POLICE OFFICERS AND EDUCATORS) INTO OUR PROGRAMS TO TALK ABOUT LIFE SKILLS LIKE FINANCE, VALUES, MILITARY SERVICE AND GIVING BACK TO THE COMMUNITY TO CHALLENGE AND INSPIRE OUR MEMBERS. WE BELIEVE STRONGLY IN OUR MISSION THAT BY PROVIDING THESE PROGRAMS AND WORKING WITH OVER A QUARTER OF OUR SCHOOL SYSTEM, WE CAN SEED THE FUTURE OF OUR AREA OF NORTHWEST CONNECTICUT FOR THE BETTER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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