Panhandle Lodge 83 Fop

Nonprofit profile at a glance

EIN
237586219
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025
Location
Martinsburg, WV, USA
Phone
3045828821
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fraternal Societies

Official website

Reported finances

Revenue
$45,677
Expenses
$34,594
Assets
$70,320
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jay Longerbeam (President)
  • Glenn Stevens (Vice President)
  • Josh Brining (2nd Vice President)

People named in this filing

  • Jay Longerbeam (President)
  • Glenn Stevens (Vice President)
  • Ben Holben (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 Organization's mission and significant activities are to provide assistance to law enforcement officers in Lodge 83's service area, fund the annual "Santa with a Badge" program to provide Christmas shopping for needy children. Contributions to Charities in our service areas.

What it reported doing in 2025

Our annual Santa with a Badge event was held at Walmart this year. We were able to provide Christmas for approximately 170 children! This was made possible by the generous donations we received from Green Monstah Firearms and the Eastern Panhandle Board of Realtors. Green Monstah Firearms held a fundraiser where customers were allowed to roundup their receipts to support our lodge. The Eastern Panhandle Board of Realtors is comprised of over 900 local realtors. They were able to gather enough donations from their members to contribute 11,310.00 towards our SWAB event. This averaged out to about $12.00 per member.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 90% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - 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 total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 82
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.8%; rating input score 47
  • Program expense ratio: 59.4%; rating input score 59

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 24.3%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 32.4% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 16% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 46.8% of revenue deployed · 59.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.
  • 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 47/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.