National Fraternal Order of Police

Nonprofit profile at a glance

EIN
231283161
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Nashville, TN, USA
Phone
6153990900
Rating confidence
Limited

Official website

Reported finances

Revenue
$8,110,486
Expenses
$7,790,721
Assets
$18,154,166
Liabilities
$4,699,938

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

Leadership & pay

60 people listed

Executive titles in this filing

  • PATRICK YOES (PRESIDENT)
  • JOSEPH P GAMALDI (VICE PRESIDENT)
  • JOHN HOYT (SECOND VICE PRESIDENT)
  • KENNETH C CANTERBURY (IMMEDIATE PAST PRESIDENT)
  • DEWEY R STOKES (PAST PRESIDENT)
  • JOHN DINEEN (PAST PRESIDENT)

Highest reported compensation

  • TIMOTHY M RICHARDSON (SENIOR LEGISLATIVE LIASON): $204,003 total reported compensation
  • JAMES PASCO (EXECUTIVE DIRECTOR): $202,990 total reported compensation
  • MICHAEL E COVIELLO (LABOR SERVICE ASSOC GEN C): $145,011 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

Fop member services - the lodge provides various services to its membership primarily in the form of educating the membership. Topics covered include labor issues, benefits (insurance, etc.), grievances, safety issues and police pensions. In addition, the lodge produces a monthly digital news journal for it's membership.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
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

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 78
  • Accountability: 79
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 87.3%; rating input score 87; 18th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.9%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 2.33; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 48 of 55 board members independent · 6 of 9 filing controls reported
  • Programs: 7 filed program accomplishments
  • Leadership: top reported pay $204K · 60 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $707K reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 7 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 54 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.