Fraternal Order of Police Sparta Lodge 26

Nonprofit profile at a glance

EIN
237177829
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2018
Location
Sparta, NJ, USA
Phone
9737296121
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$78,912
Expenses
$69,272
Assets
$264,644
Liabilities
$404

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CHRISTOPHER SCHANSTRA (PRESIDENT)

People named in this filing

  • MATTHEW CANNAROZZI (SECRETARY)
  • CHRISTOPHER SCHANSTRA (PRESIDENT)
  • ANDREW SPITZER (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 organization was established to further the interests of its members by seeking improved terms and conditions of employment, to render moral and material aid to members as needed, to provide representation and/or counsel in legal proceedings, and to promote social and fraternal activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 36% for direct work, 18% for grants, and 46% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 86
  • Accountability: 64
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.1%; rating input score 71
  • Program expense ratio: 68.2%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.8%; rating input score 95; 56th percentile among comparable filings
  • 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: 12.2%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3.82; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 23.4% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 71.1% of revenue deployed · 68.2% of spending went to programs
  • Governance: 34 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $47K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 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: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.