Fraternal Order Of Police #91 Alleg County

Nonprofit profile at a glance

EIN
237166679
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
West Homestead, PA, USA
Phone
4122156733
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$313,388
Expenses
$253,432
Assets
$291,789
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Michael W Slawianowski (President)

Highest reported compensation

  • Michael W Slawianowski (President): $12,000 total reported compensation
  • Matthew Feldmeier (Recording Secretary): $6,720 total reported compensation
  • Anthony N Diulus (Treasurer): $6,720 total reported compensation

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

Overview

Mission

Policeman brotherhood and the safety and wellfare of the community.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 83% of its reported program spending for member benefits.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 5
  • Transparency & Controls: 90
  • Accountability: 9
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.7%; rating input score 5
  • Program expense ratio: 5.7%; rating input score 6
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 8th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -41.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 17.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 33.5% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 4.7% of revenue deployed · 5.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $12K · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 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.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.