Fraternal Order of Police Nj State Lodge
Nonprofit profile at a glance
- EIN
- 223054392
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Trenton, NJ, USA
- Phone
- 6095991222
- Rating
- 29
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,263,944
- Expenses
- $1,295,977
- Assets
- $762,364
- Liabilities
- $53,510
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- ROBERT FOX (PRESIDENT)
- ROBERT GRIES (EXECUTIVE VICE PRESIDENT)
- JAMES STEWART JR (VICE PRESIDENT)
Highest reported compensation
- ROBERT FOX (PRESIDENT): $52,000 total reported compensation
- MICHAEL SERRA (DIRECTOR OF MEMBER SERVICES): $31,840 total reported compensation
- JAMES FORD (CORRESPONDING SECRETARY): $30,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide its members with benefits and to promote social and fraternal activities.
Operating model
- Revenue model
- Earned-program. 74% of the money available for current operations came from fees and other program revenue.
- 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. 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: 78
- Accountability: 10
- Sustainability: 29
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 61.2%; rating input score 61; 31st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 10%; rating input score 10; 9th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.5%; rating input score 29; 29th percentile among comparable filings
- Total-asset coverage ratio: 0.59; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 19.5%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: -5% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 2.7% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: -9.7% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 1 of 10 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $52K · 13 people listed
- Consistency: 12 of 15 current checks pass · 3 findings to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 14 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 10/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 29/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.