Fraternal Order of Police Clay County Lodge 104

Nonprofit profile at a glance

EIN
596563836
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Orange Park, FL, USA
Phone
9046292666
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$154,430
Expenses
$150,882
Assets
$602,014
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Donald Sutherland (President)
  • Matt Brown (Vice President)

People named in this filing

  • Donald Sutherland (President)
  • Andrew Koehler (Treasurer)
  • Kami Maertz (Secretary)

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

See Schedule O

What it reported doing in 2025

Worked to promote a healthy law enforcement and community/public reltationship by teaching and providing assistance to local groups with a positive law enforcement connection.

Operating model

Revenue model
Membership-supported. 95% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 91.1%; rating input score 91
  • 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: 100%; rating input score 100; 64th 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: 2.3%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 3.99; rating input score 75; 75th 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: 4.8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 91.1% of spending went to programs
  • Governance: 328 of 328 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 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: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.