Fraternal Order of Police Earl L Brown Lodge # 89

Nonprofit profile at a glance

EIN
237143594
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Columbus, IN, USA
Phone
8123432742
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$69,014
Expenses
$65,228
Assets
$674,000
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ALAN TRISLER (PRESIDENT)
  • JAMES GREEN JR (VICE PRESIDENT)

Highest reported compensation

  • DENNIS KNULF (SECRETARY TREASURER): $4,800 total reported compensation
  • ALAN TRISLER (PRESIDENT): $2,400 total reported compensation
  • JAMES GREEN JR (VICE PRESIDENT): $600 total reported compensation

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

Overview

Mission

To improve the working conditions of law enforcement officers and the safety of those we serve through education legislation information community involvement and employee representation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 57
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 87.9%; rating input score 88
  • 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: 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 10.33; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 12%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 51st percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 87.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $57K in reported program spending
  • Leadership: top reported pay $5K · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.