Fraternal Order of Police Capital City Lodge No 9

Nonprofit profile at a glance

EIN
310809152
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6148824683
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,750,733
Expenses
$2,551,706
Assets
$5,124,476
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • DEWEY STOKES (PRESIDENT EMERITUS)
  • KEITH FERRELL (PAST PRESIDENT)
  • JEFFRY SIMPSON RESIGNED APRIL 24 (PRESIDENT)
  • BRIAN STEEL START APRIL 24 (PRESIDENT)
  • BRIAN TOTH (EXECUTIVE VICE PRESIDENT)
  • PETER CASUCCIO (VICE PRESIDENT)

Highest reported compensation

  • BRIAN STEEL START APRIL 24 (PRESIDENT): $15,790 total reported compensation
  • JEFFRY SIMPSON RESIGNED APRIL 24 (PRESIDENT): $15,600 total reported compensation
  • PETER CASUCCIO (VICE PRESIDENT): $15,550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lodge was organized to promote the professionalism of its members; encourage social, charitable and educational activity; ensure that all laws providing for the advancement and protection of law enforcement officers are upheld; enhance efficiency of the law enforcement profession; provide legal representation for members and/or the negotiation of labor contracts and more firmly establish the confidence of the public in their service dedicated to the protection of life and property. The lodge assumes responsibility of legislatively recognized collective bargaining activites for its members.

What it reported doing in 2024

The organization provided legal representation for its over 4,000 officers/members; negotiated labor contracts for its members; provided social, charitable and educational activity among its members; issued monthly newsletters to members.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 86
  • Accountability: 71
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st 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: 50%; rating input score 50; 8th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $16K · 14 people listed
  • Highest-paid contractors: 2 contractors listed · $746K reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Accountability: Independent voting board scored 50/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.