Tennessee Fraternal Order of Police Charitable Foundation

Nonprofit profile at a glance

EIN
263475970
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Clarksville, TN, USA
Phone
9318025545
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$189,630
Expenses
$128,716
Assets
$358,094
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SCOTTIE DELASHMIT (PRESIDENT)
  • SHANE TREW (VICE PRESIDENT)
  • DAN GRAGG (2ND VICE PRESIDENT)
  • JOHNNY CRUMBY (NATIONAL TRUSTEE/IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • JAMES GAFFORD (TREASURER): $23,042 total reported compensation
  • SCOTTIE DELASHMIT (PRESIDENT): $17,500 total reported compensation
  • SAMUEL KNOLTON (SECRETARY): $14,458 total reported compensation

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

Overview

Mission

To improve the working conditions of police officers in Tennessee by various means including providing a death benefit. The foundation will also maintain the tn law enforcement memorial in nashville and fund a vest replacement program and other programs as needed.

What it reported doing in 2024

To administer charitable activities on behalf of the tn state lodge fraternal order of police to include but not limited to: body armor grant program, annual police memorial service, upkeep and maintenance of the police memorial wall, and provide funding for the line of duty death benefit for tnfop members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, 16% for grants, and 13% 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 total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 92
  • Accountability: 57
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.9%; rating input score 13
  • Program expense ratio: 13.3%; rating input score 13
  • Fundraising efficiency: $2.7 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 16th 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.78; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 12.9% of revenue deployed · 13.3% of spending went to programs
  • Governance: 4 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $23K · 8 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.