Fraternal Order of Police Phoenix Lodge 2 (EIN 237143599) - 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

1959

Legal Domicile

Principal Officer

Lou Manganiello

Tax Period

2023-01-01 to 2023-12-31

Fraternal Order of Police Phoenix Lodge 2, founded in 1959, is a small nonprofit that reported $427K in total revenue in fiscal year 2023. Net assets of $1.1M represent 30 months of operating reserves.

Mission

The lodge is committed to improving the working conditions of law enforcement officers and the safety of those they serve through education, legislation, information, community involvement, and employee representation.

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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 (2023)

Revenue Breakdown

Contributions & Grants $421,645

Program Service Revenue $0

Investment Income $5,827

Other Revenue $0

TOTAL REVENUE $427,472

Expense Breakdown

Grants Paid $8,700

Salaries & Benefits $18,566

Fundraising Expenses $307,126

Program Expenses $121,493

Other Expenses $121,453

TOTAL EXPENSES $456,999

Year-over-Year Comparison

	2023	2022	Change
Revenue	$427,472	$420,035	+0.0%
Expenses	$456,999	$415,095	+0.1%
Net Income	$-29,527	$4,940	-7.0%

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

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ken Lapka	Trustee	5.00	Director	$0	$0	$0
Sandor Rogoff	Trustee	5.00	Director	$0	$0	$0
Chad Brink	State Trustee	5.00	Director	$0	$0	$0
Bill Young	Sergeant at Arms	5.00	Officer	$0	$0	$0
Sal Garcia	Past President	5.00	Officer	$0	$0	$0
Kevin Watts	Vice President	10.00	Officer	$0	$0	$0
Lou Manganiello	President	10.00	Officer	$0	$0	$0
Bill Waggoner	2nd Vice President	5.00	Officer	$0	$0	$0
Gary Sales	Treasurer	5.00	Officer	$0	$0	$0
Marvin Cender	Secretary	10.00	Officer	$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	No data	No data	No data	No data
2023	$427,472	$456,999	$1,071,936	$-29,527
2022	$420,035	$415,095	$972,935	$4,940
2021	$623,750	$445,437	$1,152,315	$178,313
2020	$331,459	$287,210	$974,094	$44,249
2019	$93,128	$117,233	$871,306	$-24,105

Fraternal Order of Police Phoenix Lodge 2