Fraternal Order of Police Nature Coast Lodge

Nonprofit profile at a glance

EIN
593486687
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Brooksville, FL, USA
Phone
3527973718
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Mutual/Membership Benefit N.E.C.

Reported finances

Revenue
$332,351
Expenses
$185,319
Assets
$176,314
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • WAYNE PETERSON (PRESIDENT)
  • SCOTT BIERWILER (VICE PRESIDENT)
  • BRANDON COX (IMMEDIATE PAST PRESIDENT)
  • RICK JOHNSON (ACTICE PAST PRESIDENT)

People named in this filing

  • WAYNE PETERSON (PRESIDENT)
  • SCOTT BIERWILER (VICE PRESIDENT)
  • CHRIS CORNELL (2ND VP)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist and support law enforcement officers during their service to the county as well as to assist by donating to organizations and to support surving families of fallen officers

What it reported doing in 2025

Activities include charitable dontaions and sponsorships to various youth & public organizations benefits to various victims & members building public awareness and goodwill of public safety and law enforcement and to honor fallen officers

Operating model

Revenue model
Membership-supported. 88% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 23
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 70
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.8%; rating input score 20
  • Program expense ratio: 35.4%; rating input score 35
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: 44.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 32.3% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: -12% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 19.8% of revenue deployed · 35.4% of spending went to programs
  • Governance: 375 of 375 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • 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.

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 20/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.