FRATERNAL ORDER OF POLICE 3 BALTIMORE CITY LODGE (EIN 237191848) - 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

1966

Legal Domicile

Principal Officer

JOHN NOLAN

Phone

4102439141

Tax Period

2023-01-01 to 2023-12-31

FRATERNAL ORDER OF POLICE 3 BALTIMORE CITY LODGE, founded in 1966, is a community nonprofit that reported $5.6M in total revenue in fiscal year 2023. Revenue surged 91% from the prior year, signaling strong growth momentum. The organization ran a surplus of $3.5M, a strong 63% operating margin.

Mission

TO PROVIDE LEGAL AND OTHER ASSISTANCE TO OFFICERS.

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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 $2,861,144

Program Service Revenue $-101,506

Investment Income $288,855

Other Revenue $2,505,209

TOTAL REVENUE $5,553,702

Expense Breakdown

Grants Paid $6,500

Salaries & Benefits $269,031

Fundraising Expenses $0

Other Expenses $613,392

TOTAL EXPENSES $2,030,734

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,553,702	$2,900,269	+0.9%
Expenses	$2,030,734	$1,982,084	+0.0%
Net Income	$3,522,968	$918,185	+2.8%

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

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

$107,613

Total Directors

$14,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LISA RIHA	SECRETARY	20.00	Director	$12,000	$0	$12,000
ELLIOT COHEN	STATE TRUSTEE	10.00	Director	$2,500	$0	$2,500
MIKE MANCUSO	PRESIDENT	40.00	Officer	$25,000	$0	$25,000
DON HELMS	CHAPLAIN	20.00	Officer	$2,500	$0	$2,500
ED GORWELL	GUARD	10.00	Officer	$6,615	$0	$6,615
JOHN NOLAN	TREASURER	40.00	Officer	$51,998	$0	$51,998
PAUL BLAIR	2ND VICE PRESIDENT	20.00	Officer	$7,000	$0	$7,000
RONALD STARR	3RD VICE PRESIDENT	20.00	Officer	$2,500	$0	$2,500
WILLIAM MACDONALD	VICE PRESIDENT	10.00	Officer	$12,000	$0	$12,000

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	$5,553,702	$2,030,734	$13,816,549	$3,522,968
2021	$3,949,731	$4,284,487	$14,893,942	$-334,756

FRATERNAL ORDER OF POLICE 3 BALTIMORE CITY LODGE