Fraternal Order of Police Pembroke Pines Lodge 197 Inc

Nonprofit profile at a glance

EIN
991765015
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Pembroke Pines, FL, USA
Phone
3053004318
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$164,138
Expenses
$92,416
Assets
$133,942
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SCOTT KUSHI (PRESIDENT)

People named in this filing

  • SCOTT KUSHI (PRESIDENT)
  • RALPH RIENZO (VICE PRESIDE)
  • MARK MANNING (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed to improve the working conditions of law enforcement officers and the safety of those they serve through fraternal meetings, education, legislation, community involvement, and employee representation.

What it reported doing in 2025

Member dues for fop Florida state lodge for legal representation and member dues based on member count. Member dues for national fraternal order of police based on member count.

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 100% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.6%; rating input score 55
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 43.7%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 51; 51st 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: 35.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 26.8% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 73.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 54.6% of revenue deployed · 96.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.