Delaware County Lodge 27 Fraternal Order of Police
Nonprofit profile at a glance
- EIN
- 237586148
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Media, PA, USA
- Phone
- 6105650027
- Rating
- 36
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $706,803
- Expenses
- $708,258
- Assets
- $2,160,253
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- CHRISTOPHER EISERMAN (PRESIDENT)
- JOSEPH FITZGERALD (PAST PRESIDENT)
- ROBERT CARROLL (1ST VICE PRESIDENT)
- EDWARD SILBERSTEIN (2nd VICE PRESIDENT)
Highest reported compensation
- JOSEPH FITZGERALD (PAST PRESIDENT): $22,000 total reported compensation
- CHRISTOPHER EISERMAN (PRESIDENT): $20,000 total reported compensation
- MARK DELLA VECCHIO (RECORDING SECRETARY): $18,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This organization is for the benefit, support and rehabilitation of its members and their families, for active members and the families of fallen members.
What it reported doing in 2025
Special events are held for the benefit, support and rehabilitation of its members and their families, for active dues paying members and the families of fallen members.
Operating model
- Revenue model
- Earned-program. 79% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Accountability: 9
- Sustainability: 49
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.2%; rating input score 29; 29th percentile among comparable filings
- Total-asset coverage ratio: 3.05; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 13.8%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.9% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 5 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $22K · 15 people listed
- Consistency: 11 of 25 current checks pass · 14 findings to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Operating margin scored 29/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesProfFundraising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 27/100.