LOUISVILLE CORRECTIONS FRATERNAL ORDER OF POLICE LODGE 77 INC (EIN 203677801) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

RODGER LEDRICK

Phone

5024423098

Tax Period

2024-01-01 to 2024-12-31

LOUISVILLE CORRECTIONS FRATERNAL ORDER OF POLICE LODGE 77 INC, founded in 2005, is a small nonprofit that reported $445K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year.

Mission

THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE MEMBERS WITH LABOR RELATIONS, INSURANCE, AND FRATERNAL FUNCTIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $36,790

Program Service Revenue $249,978

Investment Income $5,462

Other Revenue $152,940

TOTAL REVENUE $445,170

Expense Breakdown

Grants Paid $20,625

Salaries & Benefits $36,660

Fundraising Expenses $0

Other Expenses $338,809

TOTAL EXPENSES $450,606

Year-over-Year Comparison

	2024	2023	Change
Revenue	$445,170	$498,473	-0.1%
Expenses	$450,606	$473,134	0.0%
Net Income	$-5,436	$25,339	-1.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$25,980

Total Directors

$26,980

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RODGER LEDRICK	PRESIDENT	10.00	Officer Director	$6,920	$0	$6,920
MICHAEL SACRA	VICE PRESIDENT	10.00	Officer Director	$1,800	$0	$1,800
BOBBY CHANEY	SECOND VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
NICHOLAS ANGELINI	TREASURER/LODGE MANAGER	10.00	Officer Director	$14,860	$0	$14,860
TIMOTHY DEARINGER	SECRETARY	10.00	Officer Director	$2,400	$0	$2,400
CORY SANDEFER	TRUSTEE	10.00	Director	$0	$0	$0
BEN BOWMAN	TRUSTEE	10.00	Director	$0	$0	$0
RICK MOORE	STATE LODGE TRUSTEE	10.00	Director	$1,000	$0	$1,000
DANIEL JOHNSON	FORMER PRESIDENT	10.00	Director	$0	$0	$0
RYAN STANSBURY	CHAPLAIN	10.00	Director	$0	$0	$0
AARON GREEN	TRUSTEE	10.00	Director	$0	$0	$0
ROB ARNOLD	TRUSTEE	10.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$445,170	$450,606	$391,860	$-5,436
2023	$498,473	$473,134	$383,504	$25,339
2022	$366,118	$327,649	$349,165	$38,469
2021	$272,977	$256,046	$315,536	$16,931
2020	$232,121	$176,586	$292,699	$55,535
2019	$350,221	$282,674	$243,022	$67,547
2018	$283,280	$252,920	$181,645	$30,360

LOUISVILLE CORRECTIONS FRATERNAL ORDER OF POLICE LODGE 77 INC