Fraternal Order of Police Lodge No 35

Nonprofit profile at a glance

EIN
237163538
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Ellendale, TN, USA
Phone
9013733650
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Law Enforcement

Official website

Reported finances

Revenue
$84,112
Expenses
$93,287
Assets
$959,545
Liabilities
$2,887

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

Leadership & pay

3 people listed

Executive titles in this filing

  • GEORGE CAVE (PRESIDENT)

People named in this filing

  • GEORGE CAVE (PRESIDENT)
  • SHAYNE TARENA (SECRETARY)
  • BRINDA WILLIAMS (TREASURER)

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

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

Overview

Mission

The fraternal order of police lodege no. 35 is a fraternal organization operated under the lodge system. The purpose of the lodge is to increase efficiency of the law enforcement profession, increasing the public confidence in law enforcement and creating a tradition of esprit de corp among law enforcement officers. The lodge operates the "bears against drugs- and "shop with a cop" programs. These programs are aimed at the youth of the community.

Operating model

Revenue model
Membership-supported. 67% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for affiliated organizations.

The verdict

STRONG - 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: 97
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: $55.01 raised per $1 spent on fundraising; rating input score 83; 83rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.9%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 10.29; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -4% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: -13.7% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.7% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $89K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.