FRATERNAL ORDER OF POLICE #2

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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

1971

Legal Domicile

Principal Officer

ROBERT GADDY JR

Phone

9193905572

Tax Period

2025-01-01 to 2025-12-31

FRATERNAL ORDER OF POLICE #2, founded in 1971, is a small nonprofit that reported $168K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $34K, a strong 20% operating margin.

Mission

TO SERVE DEPRESSED COMMUNITIES

Program Service Accomplishments

Program 1

THE SHOP WITH A COP PROGRAM FOR THE LOW-INCOME KIDS AT CHRISTMAS TIME WAS A SUCCESS

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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 (2025)

Revenue Breakdown

Contributions & Grants $96,056

Program Service Revenue $0

Investment Income $5,400

Other Revenue $66,590

TOTAL REVENUE $168,046

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $54,166

Other Expenses $82,233

TOTAL EXPENSES $134,035

Year-over-Year Comparison

	2025	2024	Change
Revenue	$168,046	$189,867	-0.1%
Expenses	$134,035	$207,424	-0.4%
Net Income	$34,011	$-17,557	-2.9%

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

463

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
ROBERT GADDY JR	PRESIDENT	0.00	Officer	$0	$0	$0
THOMAS NAVARRE	SECRETARY	0.00	Officer	$0	$0	$0
JOSEPH TERRY MANGUM JR	VICE PRESIDENT	0.00	Officer	$0	$0	$0
MARK T SYKES	TREASURER	0.00	Officer	$0	$0	$0
JOSEPH TERRY MANGUM SR	TRUSTEE	N/A	Officer	$0	$0	$0
PHILLIP WIGGINGS	CHAPLAIN	N/A	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
2025	$168,046	$134,035	$438,633	$34,011
2023	$145,194	$143,308	$457,890	$1,886
2022	$207,412	$187,641	$458,968	$19,771
2021	$241,187	$198,534	$439,196	$42,653
2020	$169,423	$112,139	$396,542	$57,284