Fraternal Order of Police

Nonprofit profile at a glance

EIN
853053538
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Hayden, ID, USA
Phone
9709036342
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$151,842
Expenses
$173,977
Assets
$110,339
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • EVAN SMIT (PRESIDENT)
  • BRADLEY WILSON (JAIL VICE PRESIDENT)
  • ANDREW MOHAWK (PATROL VICE PRESIDENT)

People named in this filing

  • EVAN SMIT (PRESIDENT)
  • BRADLEY WILSON (JAIL VICE PRESIDENT)
  • ANDREW MOHAWK (PATROL VICE PRESIDENT)

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

To encourage the highest standards of professionalism, offer enriching educational programs and recognize advances, skills and abilities beyond entry level full time law enforcement officers in kootenai county, Idaho.

What it reported doing in 2025

Membership dues and donations to cover expenses.

Operating model

Revenue model
Membership-supported. 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 80
  • Accountability: 12
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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; 8th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.6%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 31.7% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -7.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 18.7% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 68.4% of spending went to programs
  • Governance: 0 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • 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 — Sustainability: Total-asset coverage ratio scored 30/100.