Fraternal Order of Police Crescent City Lodge 2

Nonprofit profile at a glance

EIN
720449732
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
New Orleans, LA, USA
Phone
5049158411
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$758,781
Expenses
$725,000
Assets
$294,903
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • WALTER POWERS JR (PRESIDENT)
  • CHRISTOPHER LANDRY (FIRST VICE PRESIDENT)
  • WILLIE JENKINS (SECOND VICE PRESIDENT)

Highest reported compensation

  • ROSS BOURGEOIS (SECRETARY TREASURER): $9,000 total reported compensation
  • DONOVAN LIVACCARI (EMP REPRESENTATIVE): $6,000 total reported compensation
  • MATTHEW PATIN (RECORDING SECRETARY): $900 total reported compensation

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

Overview

Mission

To provide benefits and services to both active and retired police officers of new orleans, la; to encourage fraternal, educational, charitable and social activities among members; to promote proficiency of members in performance of duties

Operating model

Revenue model
Membership-supported. 94% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, 9% for grants, 6% for affiliated organizations, and 34% for member benefits.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 79
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.6%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.5%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 95.6% of revenue deployed · 100% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $9K · 10 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.