Fraternal Order of Police Maryland State Police Lodge #76

Nonprofit profile at a glance

EIN
521051748
IRS 990-EZ coverage
2012–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
Rosedale, MD, USA
Phone
4432861886
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$85,388
Expenses
$65,694
Assets
$402,664
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JAMES BROOKES SMITH IV (PRESIDENT)
  • ROSWELL E JONES (VICE PRESIDENT)

People named in this filing

  • JAMES BROOKES SMITH IV (PRESIDENT)
  • ROSWELL E JONES (VICE PRESIDENT)
  • JAMES E LAISURE (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage fraternal, educational, charitable and social activities among law enforcement officers and cultivate a spirit of fraternalism with mutual helpfulness among our members and the people we serve.

What it reported doing in 2024

Legal defense and other benefits were provided under an established system to members of this fraternal organization which operates in conjunction with the national fraternal order of police.

Operating model

Revenue model
Membership-supported. 86% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 78% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 82
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 92.8%; rating input score 93

Transparency & Controls

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

Sustainability

  • Operating margin: 23.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 6.13; rating input score 87; 87th 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: -5.1% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 92.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2012 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 — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.