Utah County Lodge 31 Fop

Nonprofit profile at a glance

EIN
272537662
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Spanish Fork, UT, USA
Phone
8016873109
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$511,908
Expenses
$471,221
Assets
$169,111
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KYLE CURTIS (PRESIDENT)

People named in this filing

  • PARKER ASHTON (TREASURER)
  • KYLE CURTIS (PRESIDENT)
  • NOEMI SANDOVAL (1ST VP)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We improve conditions of law enforcement officers through education, legislation, information, and community involvment

What it reported doing in 2025

Legal plan services for members to aid and protect officers

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 85% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 49
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.2%; rating input score 61
  • Program expense ratio: 66.5%; rating input score 66
  • Fundraising efficiency: $3.79 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 7.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 61.2% of revenue deployed · 66.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $313K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • 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: Fundraising efficiency scored 11/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Sustainability: Operating margin scored 52/100.