Fraternal Order of Police Lodge 40
Nonprofit profile at a glance
- EIN
- 237585470
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990 2020, Form 990-EZ 2025
- Location
- New Smyrna Beach, FL, USA
- Phone
- 3864232325
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Fraternal Societies
Reported finances
- Revenue
- $131,197
- Expenses
- $139,971
- Assets
- $279,462
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- BRIAN GINTZ (PRESIDENT)
- WILLIAM LEVY (VICE PRESIDENT)
People named in this filing
- BRIAN GINTZ (PRESIDENT)
- WILLIAM LEVY (VICE PRESIDENT)
- DAVID O'BRYAN (SECRETARY)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Lodge 40 is dedicated to serving law enforcement officers, retired members and associate members in volusia and flager county in central Florida. Additionally, lodge 40 provides assistance to local schools and low income/special needs children.
Operating model
- Revenue model
- Donor-supported. 88% of the money available for current operations came from contributions and gifts.
- 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
REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 39
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -6.7%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 2; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 9.4% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 50th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 7 filing years from 2010 to 2025
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 17/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.