Fraternal Order of Police West Virginia State Lodge
Nonprofit profile at a glance
- EIN
- 237190341
- IRS 990 coverage
- 2018–2022
- Forms available
- Form 990 2022
- Location
- Kenova, WV, USA
- Phone
- 3049724598
- Rating
- 33
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $97,524
- Expenses
- $116,717
- Assets
- $245,476
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- H Stephen Walker (President)
- Adam Crawford (Vice-President)
Highest reported compensation
- Adam Crawford (Vice-President): $4,000 total reported compensation
- William Barry (Secretary): $4,000 total reported compensation
- Daren McNeil (Treasurer): $4,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing for the payment of life, sick, accident, or other benefits to the members of the Organization, or their dependents.
What it reported doing in 2022
Death benefits paid to member's spouses upon the death of a member.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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: 90
- Accountability: 14
- Sustainability: 41
- Growth: 20
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: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.7%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 2.1; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 12.9%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -10.7% per year; rating input score 0; 33rd percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 5 board members independent · 3 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $4K · 4 people listed
- Consistency: 10 of 22 current checks pass · 12 findings to review
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2018 to 2022
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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 0/100.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesProfFundraising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 45/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Officer compensation ratio scored 16/100.