Dupage County Sheriff Fraternal Order of Police Lodge 109

Nonprofit profile at a glance

EIN
362916999
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Wheaton, IL, USA
Phone
3124011015
Rating
57
Verdict
MIXED
Rating confidence
Standard

Reported finances

Revenue
$77,110
Expenses
$75,205
Assets
$13,641
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • MARCO BOTTIGLIERO (PRESIDENT)
  • JOHN COTTER (VICE PRESIDENT)
  • BOB PUTNAM (IMMEDIATE PAST PRESIDENT)

People named in this filing

  • MARCO BOTTIGLIERO (PRESIDENT)
  • JOHN COTTER (VICE PRESIDENT)
  • QUIANA ODOM (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To nbsp; promote nbsp; legislation nbsp; protecting nbsp; police nbsp; offcers nbsp; and nbsp; improving nbsp; community nbsp; relations

What it reported doing in 2025

Shop with a cop which provides christmas gives for needy children

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 22
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.6%; rating input score 22
  • Program expense ratio: 22.1%; rating input score 22
  • Fundraising efficiency: $1.62 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -6.2% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: -25.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 21.6% of revenue deployed · 22.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $12K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 22/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.