Civic Intelligence

Houston Police Officers' Association Texas Police Trust

990 • Fiscal year 2014 • EIN 76-0095984

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

1600 State StreetHouston, TX 77007

(713) 237-0282

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$127,305

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

52nd percentile

4.9%

Faster revenue growth than 52% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$14,757,212

Up $2,010,881 (+16%) from 2013

Net Assets

Up

$14,571,621

Up $1,907,641 (+15%) from 2013

Liabilities

Up

$185,591

Up $103,240 (+125%) from 2013

Revenue

Up

$7,700,394

Up $357,617 (+4.9%) from 2013

Expenses

Up

$5,829,445

Up $71,691 (+1.2%) from 2013

Net Income

Up

$1,870,949

Up $285,926 (+18%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $7,478,951Liabilities 2010: $44,232Net Assets 2010: $7,434,7192010Assets 2011: $9,071,579Liabilities 2011: $74,650Net Assets 2011: $8,996,9292011Assets 2012: $11,050,186Liabilities 2012: $100,846Net Assets 2012: $10,949,3402012Assets 2013: $12,746,331Liabilities 2013: $82,351Net Assets 2013: $12,663,9802013Assets 2014: $14,757,212Liabilities 2014: $185,591Net Assets 2014: $14,571,6212014Assets 2015: $11,906,554Liabilities 2015: $169,055Net Assets 2015: $11,737,4992015Assets 2016: $13,182,214Liabilities 2016: $67,763Net Assets 2016: $13,114,4512016Assets 2017: $15,240,401Liabilities 2017: $347,650Net Assets 2017: $14,892,7512017Assets 2018: $17,035,057Liabilities 2018: $203,462Net Assets 2018: $16,831,5952018Assets 2019: $18,837,688Liabilities 2019: $220,316Net Assets 2019: $18,617,3722019Assets 2020: $19,823,094Liabilities 2020: $220,316Net Assets 2020: $19,602,7782020Assets 2021: $21,505,750Liabilities 2021: $220,316Net Assets 2021: $21,285,4342021Assets 2022: $23,343,386Liabilities 2022: $220,315Net Assets 2022: $23,123,0712022Assets 2023: $23,830,940Liabilities 2023: $0Net Assets 2023: $23,830,9402023Assets 2024: $24,455,409Liabilities 2024: $0Net Assets 2024: $24,455,4092024

Highlighted filing

2014

Assets$14,757,212
Liabilities$185,591
Net Assets$14,571,621

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0Expenses 2010: $6,006,4642010Expenses 2011: $6,007,9162011Expenses 2012: $5,829,2112012Revenue 2013: $7,342,777Expenses 2013: $5,757,754Net Income 2013: $1,585,0232013Revenue 2014: $7,700,394Expenses 2014: $5,829,445Net Income 2014: $1,870,9492014Revenue 2015: $7,813,072Expenses 2015: $6,234,102Net Income 2015: $1,578,9702015Revenue 2016: $7,919,565Expenses 2016: $6,482,761Net Income 2016: $1,436,8042016Revenue 2017: $7,848,825Expenses 2017: $6,070,525Net Income 2017: $1,778,3002017Revenue 2018: $8,276,833Expenses 2018: $6,337,989Net Income 2018: $1,938,8442018Revenue 2019: $8,607,849Expenses 2019: $6,822,072Net Income 2019: $1,785,7772019Revenue 2020: $8,680,277Expenses 2020: $7,694,871Net Income 2020: $985,4062020Revenue 2021: $8,663,793Expenses 2021: $6,981,137Net Income 2021: $1,682,6562021Revenue 2022: $9,094,524Expenses 2022: $7,222,718Net Income 2022: $1,871,8062022Revenue 2023: $9,316,294Expenses 2023: $8,151,804Net Income 2023: $1,164,4902023Revenue 2024: $9,667,201Expenses 2024: $8,754,466Net Income 2024: $912,7352024

Highlighted filing

2014

Revenue$7,700,394
Expenses$5,829,445
Net Income$1,870,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$8,101,489
Mission and Program Overview

Mission

Provide medical and dental benefits to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$12,663,980$14,571,621▲ $1,907,641
Cash and Non-Interest-Bearing Accounts$8,459,273$8,493,941▲ $34,668
Investments in Publicly Traded Securities$1,790,622$2,024,071▲ $233,449
Land, Buildings, and Equipment, Net$455,194$1,613,078▲ $1,157,884
Other Notes and Loans Receivable, Net$965,069$1,482,977▲ $517,908
Savings and Temporary Cash Investments$986,688$996,660▲ $9,972
Prepaid Expenses and Deferred Charges$89,485$146,485▲ $57,000
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$12,746,331$14,757,212▲ $2,010,881
Liabilities
Accounts Payable and Accrued Expenses$82,351$185,591▲ $103,240
Total Liabilities$82,351$185,591▲ $103,240
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,663,980$14,571,621▲ $1,907,641
Total Liabilities and Net Assets / Fund Balance$12,746,331$14,757,212▲ $2,010,881

Asset Categories

AssetBook ValueDepreciationBasis
Land$937,515-$937,515
Equipment$119,451$677,645$797,096
Buildings$510,714$28,548$539,262
Leasehold Improvements$42,227$8,445$50,672
Other Land Buildings$3,171$1,836$5,007
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael P MitchellDirector of Sales & MarketFT$122,409$4,896$127,305
Veronica M McdonoughInsurance AdministratorFT$114,311$4,572$118,883

Board Members and Trustees

NameTitle
John YenchaChairman
Douglas GriffithTrustee
James TippyTrustee
Thomas HayesTrustee
William BoothTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,500,594
Investment Income
$193,268
Other Revenue
$6,532
Change in Net Assets
$1,870,949

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,703,862
Revenue Not Reported on Financial Statements
$-3,468
Revenue Not Reported on Form 990
$36,692
Other Revenue Adjustments
$-3,468
Total Revenue per Audited Statements
$7,740,554
Total Revenue per Form 990
$7,700,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$814,852
Salaries, Compensation, and Employee Benefits$366,967
Grants and Similar Amounts Paid$28,431
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$4,619,195
Other Salaries and Wages---$304,546
Fees for Services Legal---$150,102
Occupancy---$134,162
Travel---$70,495
Depreciation Depletion---$58,097
Office Expenses---$53,694
Conferences and Meetings---$47,783
Fees for Services Accounting---$36,758
Other Employee Benefits---$29,833
Grants to Domestic Orgs---$28,431
Information Technology---$25,313
Payroll Taxes---$22,088
Fees for Services Other---$18,048
Pension Plan Contributions---$10,500
Other Expenses---$10,395
Advertising---$8,731
All Other Expenses---$6,800
Insurance---$6,051
Total Functional Expenses$0$0$0$5,829,445

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,832,913
Expenses per Audited Statements$5,829,445
Total Expenses per Form 990$5,829,445
Expenses Not Reported on Form 990$3,468
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Copy of form 990 policy the form 990 is reviewed by the board before filing.

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

Conflict of interest policy the board monitors and enforces compliance by reviewing the policy at least semiannually.

Form 990, Part VI, Section B, Line 15

Compensation policy the human resources committee performs a review and makes a recommendation.

Form 990, Part VI, Section C, Line 19

Disclosure policy the organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
HOUSTON POLICE OFFICERS' ASSOCIATION
EIN
76-0095984
Phone
7132370282
Address
1600 STATE STREET, HOUSTON, TX 77007

Signing Officer

Name
John Yencha
Title
Chairman
Phone
7132370282
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Yencha
Formed
1987
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
5

Preparer

Firm
Briggs & Veselka Co
Address
NINE GREENWAY PLAZA SUITE 1700, HOUSTON, TX 77046
Preparer
Jason C Sanders
Phone
7136679147
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization did not change its oversight process or selection process during the tax year.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Depreciation expense from rental properties -3,468.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Depreciation expense from rental properties 3,468.

Raw XML Appendix363 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.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt028548
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0539262
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119451
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0677645
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0797096
IRS990ScheduleD/ExpensesNotReportedAmt03468
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05829445
IRS990ScheduleD/LandGrp/BookValueAmt0937515
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0937515
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt042227
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08445
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt050672
IRS990ScheduleD/NetUnrealizedGainsInvstAmt036692
IRS990ScheduleD/OtherExpensesIncludedAmt03468
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03171
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01836
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05007
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-3468
IRS990ScheduleD/RevenueNotReportedAmt036692
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-3468
IRS990ScheduleD/RevenueSubtotalAmt07703862
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION EXPENSE FROM RENTAL PROPERTIES -3,468.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION EXPENSE FROM RENTAL PROPERTIES 3,468.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01613078
IRS990ScheduleD/TotalExpensesPerForm990Amt05829445
IRS990ScheduleD/TotalRevenuePerForm990Amt07700394
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07740554
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05832913
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 POLICY THE FORM 990 IS REVIEWED BY THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY THE BOARD MONITORS AND ENFORCES COMPLIANCE BY REVIEWING THE POLICY AT LEAST SEMIANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION POLICY THE HUMAN RESOURCES COMMITTEE PERFORMS A REVIEW AND MAKES A RECOMMENDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISCLOSURE POLICY THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012746331
IRS990/TotalAssetsEOYAmt014757212
IRS990/TotalAssetsGrp/BOYAmt012746331
IRS990/TotalAssetsGrp/EOYAmt014757212
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt05829445
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt082351
IRS990/TotalLiabilitiesEOYAmt0185591
IRS990/TotalLiabilitiesGrp/BOYAmt082351
IRS990/TotalLiabilitiesGrp/EOYAmt0185591
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012663980
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014571621
IRS990/TotalOtherCompensationAmt09468
IRS990/TotalProgramServiceRevenueAmt07500594
IRS990/TotalReportableCompFromOrgAmt0236720
IRS990/TotalRevenueGrp/ExclusionAmt07700394
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07700394
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012746331
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014757212
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt070495
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01600 STATE STREET
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077007
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN YENCHA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07132370282
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOUSTON POLICE OFFICERS' ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TEXAS POLICE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0HOUS
ReturnHeader/Filer/EIN0760095984
ReturnHeader/Filer/PhoneNum07132370282
ReturnHeader/Filer/USAddress/AddressLine1Txt01600 STATE STREET
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077007
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0741769118
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRIGGS & VESELKA CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0NINE GREENWAY PLAZA SUITE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077046
ReturnHeader/PreparerPersonGrp/PhoneNum07136679147
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON C SANDERS
ReturnHeader/ReturnTs02015-11-16T15:08:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$24.5$0.00$24.5$9.67$8.75$0.91
2023Detailed filing. Detailed filing data is available for this year.$23.8$0.00$23.8$9.32$8.15$1.16
2022Detailed filing. Detailed filing data is available for this year.$23.3$0.22$23.1$9.09$7.22$1.87
2021Detailed filing. Detailed filing data is available for this year.$21.5$0.22$21.3$8.66$6.98$1.68
2020Detailed filing. Detailed filing data is available for this year.$19.8$0.22$19.6$8.68$7.69$0.99
2019Detailed filing. Detailed filing data is available for this year.$18.8$0.22$18.6$8.61$6.82$1.79
2018Detailed filing. Detailed filing data is available for this year.$17.0$0.20$16.8$8.28$6.34$1.94
2017Detailed filing. Detailed filing data is available for this year.$15.2$0.35$14.9$7.85$6.07$1.78
2016Summary only. Only limited summary data is available for this year.$13.2$0.07$13.1$7.92$6.48$1.44
2015Detailed filing. Detailed filing data is available for this year.$11.9$0.17$11.7$7.81$6.23$1.58
2014Detailed filing. Detailed filing data is available for this year.$14.8$0.19$14.6$7.70$5.83$1.87
2013Detailed filing. Detailed filing data is available for this year.$12.7$0.08$12.7$7.34$5.76$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$0.10$10.9$5.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.07$0.07$9.00$6.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.48$0.04$7.43$6.01