Fraternal Order of Police 52

Nonprofit profile at a glance

EIN
237586170
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Danville, PA, USA
Phone
5704906961
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$107,337
Expenses
$100,312
Assets
$211,411
Liabilities
$1,497

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAN EMBECK (PRESIDENT)
  • ROBERT BURNS (VICE PRESIDENT)

Highest reported compensation

  • DANIEL ZETTLEMOYER (RECORDING SECTY): $1,500 total reported compensation
  • DAVID SHOPE (TREASURER): $1,500 total reported compensation
  • CLAY FAHRINGER (FINANCIAL SECTY): $1,500 total reported compensation

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

Overview

Mission

To assist law enforcement members, both active and retired, to encourage fraternal, educational, charitable and social activities among law enforement officers.

What it reported doing in 2025

To assist law enforcement members both active and retired, to encourage fraternal, educational, charitable and social activities among law enforement officers

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for member benefits.

The verdict

SUPPORTED - 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: 45
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.6%; rating input score 52
  • Program expense ratio: 47.1%; rating input score 47
  • Fundraising efficiency: $0.56 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.5%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 11.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 51.6% of revenue deployed · 47.1% of spending went to programs
  • Governance: 219 of 219 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $47K in reported program spending
  • Leadership: top reported pay $2K · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.