Civic Intelligence

Police Officer Assistance Trust

EIN 65-0164129 • 501(c)3 • Miami, FL

Profile

Providing financial assistance when needs arise due to death, disability, illness, injury, or some other catastrophic circumstances to police officers and their families. Benefits include but are not limited to education, medical, funeral, and holiday remembrances.

1030 NW 111th Avenue 232Miami, FL 33172

www.poat.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.03x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.21x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$7,502,724

Up $1,219,939 (+19%) from 2023

Liabilities

Up

$200,228

Up $13,199 (+7.1%) from 2023

Net Assets

Up

$7,302,496

Up $1,206,740 (+20%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin72nd percentile

Revenue

Up

$955,534

Up $101,155 (+12%) from 2023

Expenses

Down

$778,627

Down $102,959 (-12%) from 2023

Net Income

Up

$176,907

Up $204,114 (+750%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,945,926Liabilities 2010: $153,539Net Assets 2010: $1,792,3872010Assets 2011: $1,977,165Liabilities 2011: $150,122Net Assets 2011: $1,827,0432011Assets 2012: $2,381,191Liabilities 2012: $194,380Net Assets 2012: $2,186,8112012Assets 2013: $2,766,294Liabilities 2013: $207,618Net Assets 2013: $2,558,6762013Assets 2014: $3,081,343Liabilities 2014: $128,880Net Assets 2014: $2,952,4632014Assets 2015: $3,239,399Liabilities 2015: $155,780Net Assets 2015: $3,083,6192015Assets 2016: $3,689,727Liabilities 2016: $143,164Net Assets 2016: $3,546,5632016Assets 2017: $4,189,243Liabilities 2017: $136,348Net Assets 2017: $4,052,8952017Assets 2018: $4,947,486Liabilities 2018: $119,408Net Assets 2018: $4,828,0782018Assets 2019: $5,173,322Liabilities 2019: $170,461Net Assets 2019: $5,002,8612019Assets 2020: $5,403,991Liabilities 2020: $140,020Net Assets 2020: $5,263,9712020Assets 2021: $6,650,242Liabilities 2021: $225,986Net Assets 2021: $6,424,2562021Assets 2022: $5,933,819Liabilities 2022: $228,909Net Assets 2022: $5,704,9102022Assets 2023: $6,282,785Liabilities 2023: $187,029Net Assets 2023: $6,095,7562023Assets 2024: $7,502,724Liabilities 2024: $200,228Net Assets 2024: $7,302,4962024

Highlighted filing

2024

Assets$7,502,724
Liabilities$200,228
Net Assets$7,302,496
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $637,7392010Revenue 2011: $561,948Expenses 2011: $522,396Net Income 2011: $39,5522011Expenses 2012: $330,6352012Expenses 2013: $377,8472013Revenue 2014: $580,645Expenses 2014: $352,852Net Income 2014: $227,7932014Revenue 2015: $635,543Expenses 2015: $408,802Net Income 2015: $226,7412015Revenue 2016: $745,112Expenses 2016: $432,649Net Income 2016: $312,4632016Revenue 2017: $627,878Expenses 2017: $519,431Net Income 2017: $108,4472017Revenue 2018: $864,155Expenses 2018: $567,474Net Income 2018: $296,6812018Revenue 2019: $698,391Expenses 2019: $688,191Net Income 2019: $10,2002019Revenue 2020: $740,577Expenses 2020: $472,456Net Income 2020: $268,1212020Revenue 2021: $1,029,810Expenses 2021: $702,013Net Income 2021: $327,7972021Revenue 2022: $990,436Expenses 2022: $700,179Net Income 2022: $290,2572022Revenue 2023: $854,379Expenses 2023: $881,586Net Income 2023: -$27,2072023Revenue 2024: $955,534Expenses 2024: $778,627Net Income 2024: $176,9072024

Highlighted filing

2024

Revenue$955,534
Expenses$778,627
Net Income$176,907
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,502,724
Liabilities
$200,228
Net assets
$7,302,496
Revenue
$955,534
Expenses
$778,627
Net income
$176,907
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.50$0.20$7.30$0.96$0.78$0.18
2023Detailed filing. Detailed filing data is available for this year.$6.28$0.19$6.10$0.85$0.88$0.03
2022Detailed filing. Detailed filing data is available for this year.$5.93$0.23$5.70$0.99$0.70$0.29
2021Detailed filing. Detailed filing data is available for this year.$6.65$0.23$6.42$1.03$0.70$0.33
2020Detailed filing. Detailed filing data is available for this year.$5.40$0.14$5.26$0.74$0.47$0.27
2019Detailed filing. Detailed filing data is available for this year.$5.17$0.17$5.00$0.70$0.69$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.95$0.12$4.83$0.86$0.57$0.30
2017Detailed filing. Detailed filing data is available for this year.$4.19$0.14$4.05$0.63$0.52$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.69$0.14$3.55$0.75$0.43$0.31
2015Detailed filing. Detailed filing data is available for this year.$3.24$0.16$3.08$0.64$0.41$0.23
2014Detailed filing. Detailed filing data is available for this year.$3.08$0.13$2.95$0.58$0.35$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.21$2.56$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.19$2.19$0.33
2011Summary only. Only limited summary data is available for this year.$1.98$0.15$1.83$0.56$0.52$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.15$1.79$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 12, 2025
Return Version
2023v6.0
Gross Receipts
$3,481,735
Mission and Program Overview

Mission

Providing financial assistance when needs arise due to death, disability, illness, injury, or some other catastrophic circumstances to police officers and their families. Benefits include but are not limited to education, medical, funeral, and holiday remembrances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,487,687$6,514,985▲ $1,027,298
Savings and Temporary Cash Investments$201,060$444,969▲ $243,909
Land, Buildings, and Equipment, Net$372,688$355,934▼ $16,754
Cash and Non-Interest-Bearing Accounts$71,229$94,675▲ $23,446
Pledges and Grants Receivable$148,571$90,600▼ $57,971
Prepaid Expenses and Deferred Charges$1,550$1,561▲ $11
Total Assets$6,282,785$7,502,724▲ $1,219,939
Liabilities
Accounts Payable and Accrued Expenses$148,526$157,958▲ $9,432
Escrow Account Liability$38,503$42,270▲ $3,767
Total Liabilities$187,029$200,228▲ $13,199
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,995,756$7,202,496▲ $1,206,740
Net Assets With Donor Restrictions$100,000$100,000→ $0
Total Net Assets Fund Balance$6,095,756$7,302,496▲ $1,206,740
Total Liabilities and Net Assets / Fund Balance$6,282,785$7,502,724▲ $1,219,939

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$229,246$408,102$637,348
Land$107,448-$107,448
Equipment$19,240$34,253$53,493

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$100,000---$100,000
2022$100,000---$100,000
2021$100,000-▲ $700$700$100,000
2020$100,000-▲ $801$801$100,000
2019$100,000-▲ $616$616$100,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Alfredo RamirezPast President
Angus ButlerPast President
Charles FaidleyPast President
Dwight SnyderPast President
Frank BoniPast President
Fred MaasPast President
Fred TaylorPast President
James LoftusPast President
Juan J PerezPast President
Christopher CarothersPresident
Alex CasasVice President
Annette MccullyAdvisory Board
Bridget SanchezAdvisory Board
Chris MitchellAdvisory Board
Tony TraadAdvisory Board
Crystal FernandezAdvisory Board From 1/2024
Donald BlanchardAdvisory Board Thru 1/2024
Jorge InterianAdvisory Board Thru 1/2024
Addy VillanuevaAppointed Trustees
Bill MurphyAppointed Trustees
David GardnerAppointed Trustees
Frank JantzenAppointed Trustees
Hugo BarreraAppointed Trustees
Manny FigueroaAppointed Trustees
Rudy GonzalezAppointed Trustees
Felipe WilliamsAppointed Trustees From 1/2024
Scott KennedyAppointed Trustees Thru 1/2024
Troy WalkerAppointed Trustees Thru 1/2024
Alejandro PalacioTrustee
Manuel MoralesTrustee
Michael GoldTrustee
Steadman StahlTrustee
Samuel BejarTrustee From 1/2024
Sherea GreenTrustee From 1/2024
Stephanie DanielsTrustee From 1/2024
Delma Noel-prattTrustee Thru 1/2024
James ReyesTrustee Thru 1/2024
Gina Beato-dominguezFundraising
Harold HumphreyFundraising
Kenneth HorganFundraising
Thamy GonzalezFundraising
Jody WrightFundraising From 1/2024
Rudy Gonzalez JrSecretary
Mailyn SosaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$600,705
Program Service Revenue
$0
Investment Income
$321,723
Other Revenue
$33,106
All Other Contributions
$471,091
Change in Net Assets
$176,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$575,589
Other Expenses$203,038
Total Fundraising Expense$5,481
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$533,695--$533,695
Grants to Domestic Orgs$41,894--$41,894
Fees for Service Investment Mgmnt Fees-$35,191-$35,191
Office Expenses-$17,535-$17,535
Depreciation Depletion$16,309$445-$16,754
Occupancy$4,020$5,557-$9,577
Information Technology-$6,659-$6,659
Fees for Services Accounting-$3,453-$3,453
Travel-$1,614-$1,614
Insurance-$1,528-$1,528
Other Expenses$103,836$1,158$5,481$1,158
Conferences and Meetings-$252-$252
Total Functional Expenses$699,754$73,392$5,481$778,627
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$101,021
Fundraising Direct Expenses$67,915
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$124,755$53,708$59,048$-5,340
Homerun for Heroes$34,902$26,335$2,785$23,550
Total Events$180,635$101,021$67,915$33,106
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Rudy gonzalez and rudy gonzalez, jr. Have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“The treasurer reviews the form 990 before filing. The form 990 is distributed to the board of directors before it is filed.”

Form 990, Part VI, Section B, Line 12C

“In august 2015, poat adopted a conflict of interest policy that addresses the "conflict of interest transactions," as outlined and pursuant to fss496.4055(1). This policy is annually disseminated to all board members, officers, and trustees. Their compliance is certified in writing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Police Officer Assistance Trust
EIN
65-0164129
Phone
3055946662
Address
1030 NW 111TH AVENUE 232, MIAMI, FL 33172

Signing Officer

Name
Mailyn Sosa
Title
Treasurer
Phone
3055946662
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Carothers
Formed
1990
Legal Domicile
Fl
Voting Board Members
39
Independent Board Members
39
Employees
0
Volunteers
57

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
2811 PONCE DE LEON BLVD STE 500, CORAL GABLES, FL 33134
Preparer
Melanie Mcpeak
Phone
7866936300
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

“Poat is the fiscal agent for various agencies that conduct activities in support of missions similar to its own. Contributions received and expenses incurred on behalf of the agencies are not included in poat's statement of activities.”

Raw XML AppendixShowing 400 of 781 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0PROVIDING FINANCIAL ASSISTANCE WHEN NEEDS ARISE DUE TO DEATH, DISABILITY, ILLNESS, INJURY, OR SOME OTHER CATASTROPHIC CIRCUMSTANCES TO POLICE OFFICERS AND THEIR FAMILIES. BENEFITS INCLUDE BUT ARE NOT LIMITED TO EDUCATION, MEDICAL, FUNERAL, AND HOLIDAY REMEMBRANCES.
IRS990/AllOtherContributionsAmt0471091
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IRS990/Desc0POAT PROVIDES FINANCIAL ASSISTANCE TO OFFICERS DISABLED IN THE LINE OF DUTY, SUFFERING FROM CHRONIC OR TERMINAL ILLNESS, OR THE VICTIM OF SOME OTHER CATASTROPHIC CIRCUMSTANCE. POAT PROVIDES EDUCATIONAL ASSISTANCE TO THE SPOUSES AND CHILDREN OF LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY IN MIAMI-DADE COUNTY. POAT PROVIDES SUPPORT AFTER DISASTERS TO ASSIST OFFICERS THROUGH CASH ADVANCES, SUPPLYING BUILDING MATERIAL, AND PROVIDING NECESSITIES SUCH AS FOOD, WATER, AND CLOTHING. POAT HAS ALSO BEEN CALLED UPON TO ASSIST THE FAMILIES, AS WELL AS THE AGENCY INVOLVED, WHEN OFFICERS HAVE BEEN KILLED IN THE LINE OF DUTY, AND OTHER DEATHS INVOLVING LAW ENFORCEMENT OFFICERS AND THEIR IMMEDIATE FAMILY MEMBERS. THE ASSISTANCE PROVIDED IS PRIMARILY FINANCIAL, BUT HAS INCLUDED MAKING FUNERAL ARRANGEMENTS, COUNSELING, AND HANDLING INSURANCE AND OTHER MATTERS FOR THE FAMILY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4APPOINTED TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt5APPOINTED TRUSTEES

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