Fraternal Order of Police Lodge 123

Nonprofit profile at a glance

EIN
237153258
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Oklahoma City, OK, USA
Phone
4055146929
Rating confidence
Limited

Reported finances

Revenue
$1,395,190
Expenses
$1,283,930
Assets
$2,926,658
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JOHN GEORGE (PAST PRESIDENT)
  • ANNE LAPUZZA (PAST 2ND VICE PRESIDENT)
  • MARK NELSON (PRESIDENT)
  • ROBERT GALLAVAN (VICE PRESIDENT)
  • JEFF COOPER (2ND VICE PRESIDENT)
  • MATT GUY (3RD VICE PRESIDENT)

Highest reported compensation

  • MARK NELSON (PRESIDENT): $18,000 total reported compensation
  • ROBERT GALLAVAN (VICE PRESIDENT): $14,400 total reported compensation
  • KYLIE TURNER (TREASURER): $9,600 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 support & defend the constitution of the united states; to inculcate loyalty & allegiance to the USA; to promote and foster the enforcement of law & order; to improve the individual & collective proficiency of our members in the performance of their duties; to encourage fraternal, educational, charitable & social activities among law enforcement officers; to advocate & strive for uniform application of the civil service merit system for appointment & promotion; to support the improvement of the standard of living & working conditions of the law enforcement profession through every legal & ethical means available; to create & maintain tradition of esprit de corps insuring fidelity to duty under all conditions & circumstances; to cultivate a spirit of fraternalism & mutual helpfulness among our members & the people we serve; to increase the efficiency of the law enforcement profession & thus more firmly to establish the confidence of the public in the service dedicated to protect.

What it reported doing in 2024

To provide members with death benefits, legal defense assistance, assistance to officers suspended from duty, national and statewide representation and labor negotiations.

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
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: 83
  • Accountability: 57
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 90.9%; rating input score 91; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 8%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.3% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 12 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $18K · 17 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.