Fraternal Order of Police

Nonprofit profile at a glance

EIN
260517505
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2009
Location
Easley, SC, USA
Phone
8645066340
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$47,993
Expenses
$22,459
Assets
$353,366
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JB KELLEY (President)
  • WENDALL HUNTER (Vice President)

People named in this filing

  • JB KELLEY (President)
  • WENDALL HUNTER (Vice President)
  • REGINA PEPPERS (Secretary)

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

Law enforcement education and support for it's members and community.

What it reported doing in 2025

To provide benefits for members of the organization, conduct monthly meetings, provide travel and training on law enforcement, provide charity to members and non profit organizations.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 92% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. 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: 60
  • Transparency & Controls: 100
  • Accountability: 6
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50%; rating input score 50
  • Program expense ratio: 97.4%; rating input score 97
  • 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; 10th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 15.73; rating input score 75; 75th 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: 2.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 50% of revenue deployed · 97.4% of spending went to programs
  • Governance: 0 of 25 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.