Orange County Sheriff Department Fraternal Order

Nonprofit profile at a glance

EIN
237278937
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Orlando, FL, USA
Phone
4079924999
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$892,064
Expenses
$769,155
Assets
$1,621,832
Liabilities
$13,725

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JEFFREY G STINSON (PRESIDENT)
  • ANDREW CHOUINARD (1ST VICE PRESIDENT)

Highest reported compensation

  • JEFFREY G STINSON (PRESIDENT): $14,400 total reported compensation
  • GUSTAVO A MARINONI (STATE TRUSTEE): $8,100 total reported compensation
  • GARY PORTER (2ND VICE PRESIDEN): $6,900 total reported compensation

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

Overview

Mission

The national organizations mission statement can be found at www.fop.net the organizations mission includes the promotion and advancement of the professionalism of the members and to maintain public confidence in law enforcement.

What it reported doing in 2024

Direct benefits made to members include life & disability insurance, educational scholarships & awards, retirement & death lump payments, legal assistance, and banquet goodwill functions.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, 21% for grants, and 2% for member benefits.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.4%; rating input score 48
  • Program expense ratio: 56.1%; rating input score 56
  • 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; 5th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • 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: 13.8%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 11.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 48.4% of revenue deployed · 56.1% of spending went to programs
  • Governance: 0 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $432K in reported program spending
  • Leadership: top reported pay $14K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.