Freinds of Ludington Police
Nonprofit profile at a glance
- EIN
- 365087051
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Ludington, MI, USA
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $83,635
- Expenses
- $46,386
- Assets
- $133,676
- Liabilities
- $60,812
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Andrea Pehrson McKenzie (President)
People named in this filing
- Andrea Pehrson McKenzie (President)
- S Elizabeth McMaster (Treasurer)
- Patrick O'Hare (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Friends of Ludington Police is a 501(c)(3) nonprofit organization dedicated to supporting and enhancing the services provided by the Ludington Police Department. Our mission is to assist Ludington Police Officers in fostering community safety and well-being through targeted support for key programs, including the K9 Unit, advanced police officer training, and community policing initiatives.
What it reported doing in 2025
The Friends of Ludington Police is a 501(c)(3) nonprofit organization dedicated to supporting and enhancing the services provided by the Ludington Police Department. Our mission is to assist Ludington Police Officers in fostering community safety and well-being through targeted support for key programs, including the K9 Unit, advanced police officer training, and community policing initiatives. These efforts are made possible through fundraising and outreach and are endorsed by the City of Ludington Police Department (LPD). As an all-volunteer organization, we are committed to building a stronger relationship between the LPD and the community it serves. We place a particular emphasis on youth and community engagement. All donations to Friends of Ludington Police directly contribute to the following initiatives: Community Policing Programs Police Officer Training K9 Unit Support General Support - Critical Areas of Need We collaborate closely with the Chief of Police and LPD staff to dir
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.
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 liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 100
- Sustainability: 71
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.9%; rating input score 57
- Program expense ratio: 93.5%; rating input score 93
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 44.5%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 2.88; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.45; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 56.9% of revenue deployed · 93.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $43K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.