Fraternal Order of Police Lodg

Nonprofit profile at a glance

EIN
341011001
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2166213678
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$562,286
Expenses
$167,506
Assets
$576,028
Liabilities
$1,429

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

Leadership & pay

6 people listed

Highest reported compensation

  • OMALLEY (PRES): $10,020 total reported compensation
  • LENTZ (VP): $7,850 total reported compensation
  • NEWTON (SEC): $4,200 total reported compensation

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

Overview

Mission

Fraternal organization-death, legal,& educational advisory conferences

What it reported doing in 2024

Educational advisory services & meeting place for police officers

Operating model

Revenue model
Membership-supported. 93% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 84% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.8%; rating input score 69
  • Program expense ratio: 97.9%; rating input score 98
  • Fundraising efficiency: $79.63 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 70.2%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 3.44; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 18.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 22% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 35.5% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 68.8% of revenue deployed · 97.9% of spending went to programs
  • Governance: 0 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $10K · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.