FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC (EIN 237111209) - 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

1972

Legal Domicile

Principal Officer

BEN SPURGEON

Phone

2602245791

Tax Period

2024-01-01 to 2024-12-31

FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC, founded in 1972, is a small nonprofit that reported $271K in total revenue in fiscal year 2024. Revenue surged 44% from the prior year, signaling strong growth momentum. The organization ran a surplus of $42K, a strong 15% operating margin.

Mission

TO FURNISH A FACILITY AND GROUNDS FOR THE YOUTH OF OUR COMMUNITY TO PLAY ATHLETIC SPORTS AND TO HOUSE YOUTH AND ADULT OUTINGS AND RECREATION.

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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 $176,001

Program Service Revenue $63,525

Investment Income $1,516

Other Revenue $29,476

TOTAL REVENUE $270,518

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,000

Fundraising Expenses $0

Program Expenses $228,778

Other Expenses $216,778

TOTAL EXPENSES $228,778

Year-over-Year Comparison

	2024	2023	Change
Revenue	$270,518	$187,212	+0.4%
Expenses	$228,778	$161,673	+0.4%
Net Income	$41,740	$25,539	+0.6%

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

140

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

$12,000

Total Directors

$12,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BEN SPURGEON	PRESIDENT	1.00	Officer Director	$9,000	$0	$9,000
ANDY ELLET	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
SCOTT CRAFT	SEC/TREASURE	1.00	Officer Director	$3,000	$0	$3,000
CHRIS MCCUTCHEON	DIRECTOR	1.00	Director	$0	$0	$0
REECE LEFEVER	DIRECTOR	1.00	Director	$0	$0	$0
TY WHITACRE	DIRECTOR	1.00	Director	$0	$0	$0
KENNY TAYLOR	DIRECTOR	1.00	Director	$0	$0	$0
BRENT WISELEY	DIRECTOR	1.00	Director	$0	$0	$0
DAVID LAYMAN	DIRECTOR	1.00	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	$270,518	$228,778	$610,093	$41,740
2023	$187,212	$161,673	$568,353	$25,539
2022	$137,307	$151,085	$565,013	$-13,778
2021	$116,203	$139,617	$579,418	$-23,414
2020	$61,003	$96,865	$604,112	$-35,862
2019	$128,919	$155,647	$627,022	$-26,728
2018	$154,185	$142,138	$649,900	$12,047

FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC