Louisiana State Lodge Fraternal Order of Police

Nonprofit profile at a glance

EIN
237585588
IRS 990 coverage
2013–2023
Forms available
Form 990 2023, Form 990-EZ 2012
Location
Abita Springs, LA, USA
Phone
8775278367
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$408,086
Expenses
$464,928
Assets
$511,818
Liabilities
$925

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DARRELL B BASCO (PRESIDENT)
  • JAMES FOLKS (1ST VICE PRESIDENT)
  • ANGELA DAWN POWELL (2ND VICE PRESIDENT)
  • PATRICK YOES (PAST PRESIDENT)

People named in this filing

  • DARRELL B BASCO (PRESIDENT)
  • JAMES FOLKS (1ST VICE PRESIDENT)
  • ANGELA DAWN POWELL (2ND VICE PRESIDENT)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote advancement of law enforcement officers.

What it reported doing in 2023

Legal defense program: this program is designed specifically to cover the law enforcement expenses faced by members of the f.o.p. This program pays legal defense costs on behalf of participating members.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 75% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 65
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 90.9%; rating input score 91; 25th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.9%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $465K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.