FRATERNAL ORDER OF POLICE (EIN 260517505) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

GARY E DUNCAN

Phone

8645066340

Tax Period

2025-01-01 to 2025-12-31

FRATERNAL ORDER OF POLICE, founded in 1974, is a micro nonprofit that reported $48K in total revenue in fiscal year 2025. Revenue fell 39% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $26K, a strong 53% operating margin.

Mission

LAW ENFORCMENT SUPPORT AND EDUCATION FOR THE MEMBERS AND COMMUNITY

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $4,082

Program Service Revenue $0

Investment Income $3,856

Other Revenue $40,055

TOTAL REVENUE $47,993

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $21,879

Other Expenses $2,344

TOTAL EXPENSES $22,459

Year-over-Year Comparison

	2025	2024	Change
Revenue	$47,993	$78,815	-0.4%
Expenses	$22,459	$21,446	+0.0%
Net Income	$25,534	$57,369	-0.6%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

N/A

Employees

N/A

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
JB KELLEY	President	2.00	Officer	$0	$0	$0
WENDALL HUNTER	Vice President	2.00	Officer	$0	$0	$0
REGINA PEPPERS	Secretary	2.00	Officer	$0	$0	$0
GARY DUNCAN	Treasurer	4.00	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
2025	$47,993	$22,459	$353,366	$25,534
2024	$78,815	$21,446	$327,832	$57,369
2023	$77,835	$33,921	$270,463	$43,914
2022	$10,477	$27,177	$226,549	$-16,700
2021	$167,980	$20,868	$243,249	$147,112
2020	$13,145	$20,276	$96,137	$-7,131

FRATERNAL ORDER OF POLICE