Fraternal Order of Police Lodge 123 Foundation Inc

Nonprofit profile at a glance

EIN
463982598
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Oklahoma City, OK, USA
Phone
4055146929
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$74,268
Expenses
$26,664
Assets
$203,406
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • ANNE LAPUZA (PAST 2ND VICE PRESIDENT)
  • JOHN GEORGE (PAST PRESIDENT)
  • MARK NELSON (PRESIDENT)

People named in this filing

  • DANIEL YOUNG (SERGEANT AT ARMS)
  • DON MAJORS (TRUSTEE)
  • KENT GONSER (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

It is the purpose of the fraternal order of police, Oklahoma city lodge 123 foundation (the foundation) to have a charitable vehicle for the acceptance of charitable donations from individuals and corporations, and disbursement of such funds directly to an fop member, or his/her family, or fop associate/honorary members, in times of great personal need, upon his or her request, or through the benevolence of the foundation with appropriate justification, and based on availability of funds in, in any of the following circumstances: natural disaster - accident - illness - death - economic hardship or for any other related hardship deemed appropriate to the foundation.

What it reported doing in 2024

The foundation may receive by gift, device, bequest, or otherwise, any money or property, either absolutely or in trust, to be used as may be directed in the furtherance of any of the above mentioned purposes.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 100
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.9%; rating input score 36
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 64.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 7.63; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 44% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 26.5% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 35.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.