Hammond Union of Police #345

Nonprofit profile at a glance

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

7 people listed

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.

Support local schools, police & civic organizations benefitting the community

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Member-benefit provider. The nonprofit used 68% of its reported program spending for member benefits.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

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

Independent voting board: Limited
Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -145.8%; rating input score 14; 14th percentile among comparable filings
Total-asset coverage ratio: 28.02; rating input score 86; 86th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Program expense growth: -1% per year; rating input score 0; 45th percentile among comparable filings
Revenue growth: -37.7% per year; rating input score 0; 11th percentile among comparable filings
Asset growth: -0.2% per year; rating input score 0; 36th percentile among comparable filings

Where the money goes: 100% of spending went to programs
Governance: 5 of 7 filing controls reported
Programs: 1 filed program accomplishment · $19K in reported program spending
Leadership: top reported pay $0 · 7 people listed
Consistency: 14 of 14 current checks pass
Schedules: 3 filed schedules
Filing history: 9 filing years from 2017 to 2025
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.

Signals prioritize questions for review. They are not findings of misconduct.

Review — Accountability: Governance controls: Independent financial-statement audit not reported.
High — Sustainability: Operating margin scored 14/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Liabilities to assets ratio scored 28/100.
Review — Sustainability: Officer compensation ratio scored 58/100.