Fraternal Order of Police 25 Western Cuyahoga Lodge

Nonprofit profile at a glance

EIN
346537967
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Westlake, OH, USA
Phone
4409799049
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$86,476
Expenses
$74,873
Assets
$453,668
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Calvin Holliday (President)
  • Angel Walling (1st Vice President)
  • Matthew Beck (2nd Vice President)
  • Patrick Kelly (Immediate Past President)

People named in this filing

  • Ed Favre (Trustee)
  • Margery Jones (Trustee)
  • Bill Saringer (Trustee)

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

Support law officers, active and retired

What it reported doing in 2025

Death benefit, self-insurance program provided to Lodge members; supplemental legal defense; medical expense assistance; labor negotiation assistance; retirement badges presented to retirees; flowers sent to member's immediate family sick or on death

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 92
  • Accountability: 18
  • Sustainability: 62
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.9%; rating input score 46
  • Program expense ratio: 46.4%; rating input score 46
  • 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: 97.2%; rating input score 97; 60th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.4%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 6.06; rating input score 56; 56th 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: 2.6% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -7.3% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 45.9% of revenue deployed · 46.4% of spending went to programs
  • Governance: 0 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.