Fraternal Order of Police 8 Custos Lodge

Nonprofit profile at a glance

EIN
310902391
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Omaha, NE, USA
Phone
4023917030
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$255,593
Expenses
$182,074
Assets
$754,378
Liabilities
$2,675

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BRIAN LAUX (PRESIDENT)
  • JUSTIN ANDERSON (2ND VICE PRESIDENT)
  • TED SWIRECK (VICE PRESIDENT)

Highest reported compensation

  • BRIAN LAUX (PRESIDENT): $6,497 total reported compensation
  • STACY JOHNSON (TREASURER): $3,898 total reported compensation
  • JOHN MCNEIL (SECRETARY): $3,898 total reported compensation

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

Overview

Mission

Professional & social welfare of police officers

What it reported doing in 2025

Social welfare of douglas county corrections officers

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell 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: 82
  • Accountability: 11
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.2%; rating input score 40
  • Program expense ratio: 56.4%; rating input score 56
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 3.1%; rating input score 3; 17th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • 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: 28.8%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 4.14; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 40.2% of revenue deployed · 56.4% of spending went to programs
  • Governance: 10 of 320 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $6K · 11 people listed
  • Consistency: 22 of 25 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 17 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 40/100.
  • High — Accountability: Independent voting board scored 3/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.