FRATERNAL ORDER OF POLICE MARYLAND STATE POLICE LODGE #76 (EIN 521051748) - 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

1976

Legal Domicile

Principal Officer

JAMES E LAISURE

Phone

4432861886

Tax Period

2023-01-01 to 2023-12-31

FRATERNAL ORDER OF POLICE MARYLAND STATE POLICE LODGE #76, founded in 1976, is a small nonprofit that reported $377K in total revenue in fiscal year 2023. Revenue surged 401% from the prior year, signaling strong growth momentum. The organization ran a surplus of $298K, a strong 79% operating margin.

Mission

TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS AND CULTIVATE A SPIRIT OF FRATERNALISM WITH MUTUAL HELPFULNESS AMONG OUR MEMBERS AND THE PEOPLE WE SERVE.

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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 $73,907

Program Service Revenue $0

Investment Income $302,368

Other Revenue $1,222

TOTAL REVENUE $377,497

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $75,019

Other Expenses $36,707

TOTAL EXPENSES $79,654

Year-over-Year Comparison

	2023	2022	Change
Revenue	$377,497	$75,385	+4.0%
Expenses	$79,654	$102,591	-0.2%
Net Income	$297,843	$-27,206	-11.9%

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

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
JAMES BROOKES SMITH IV	PRESIDENT	20.00	Officer Director	$0	$0	$0
ROSWELL E JONES	VICE PRESIDENT	20.00	Officer Director	$0	$0	$0
JAMES E LAISURE	TREASURER	20.00	Officer Director	$0	$0	$0
GEORGE B HARRISON	SECRETARY	20.00	Officer 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
2023	$377,497	$79,654	$382,970	$297,843

FRATERNAL ORDER OF POLICE MARYLAND STATE POLICE LODGE #76