Fraternal Order of Police 38 Collier County Lodge

Nonprofit profile at a glance

EIN
237585469
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2016, Form 990-N 2024
Location
Naples, FL, USA
Phone
2394344844
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$165,491
Expenses
$162,796
Assets
$77,796
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JESSE GRANESE (PRESIDENT)
  • ERIK NOE (VICE PRESIDENT)

Highest reported compensation

  • JESSE GRANESE (PRESIDENT): $3,750 total reported compensation
  • ERIK NOE (VICE PRESIDENT): $3,000 total reported compensation
  • TY FORTUNE (TREASURER): $2,000 total reported compensation

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

Overview

Mission

The lodge may provide financial assistance to individuals who have incurred unusual medical expenses and personal casualties. The lodge gives back to citizens & children and to other charitable organizations within our community.

What it reported doing in 2025

The two largest programs the lodge runs are "cops and kids", where less fortunate kids and families are taken out shopping for school clothes and supplies and "santa with a badge", in which less fortunate kids and families are taken out shopping for christmas gifts.also, the lodge reimburses members for transportation to conferences and meetings, attends events to promote lodge membership, and maintains membership in state and national organizations.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

The verdict

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 59
  • Accountability: 72
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.1%; rating input score 41
  • Program expense ratio: 41.8%; rating input score 42
  • Fundraising efficiency: $1.67 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 2.6%; rating input score 3; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.6%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 41.1% of revenue deployed · 41.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $68K in reported program spending
  • Leadership: top reported pay $4K · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 11 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Transparency & Controls: Grant itemization coverage scored 3/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.