Civic Intelligence

Fraternal Order of Police Lodge 51

EIN 23-7115863 • 501(c)8 • Hammond, IN

Profile

FRATERNAL

P O Box 533Hammond, IN 46325

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-18%

Higher net margin than 21% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$317,182

Down $83,639 (-21%) from 2019

Liabilities

Down

$0

Down $4,312 (-100%) from 2019

Net Assets

Down

$317,182

Down $79,327 (-20%) from 2019

Operations
Liabilities / Revenue50th percentileNet Margin21st percentile

Revenue

Up

$100,795

Up $11,369 (+13%) from 2019

Expenses

Up

$119,124

Up $8,432 (+7.6%) from 2019

Net Income

Up

-$18,329

Up $2,937 (+14%) from 2019

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2016: $495,571Liabilities 2016: $2,020Net Assets 2016: $493,5512016Assets 2017: $433,080Liabilities 2017: $1,885Net Assets 2017: $431,1952017Assets 2018: $424,611Liabilities 2018: $840Net Assets 2018: $423,7712018Assets 2019: $400,821Liabilities 2019: $4,312Net Assets 2019: $396,5092019Assets 2024: $317,182Liabilities 2024: $0Net Assets 2024: $317,1822024

Highlighted filing

2024

Assets$317,182
Liabilities$0
Net Assets$317,182
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2016: $81,261Expenses 2016: $140,975Net Income 2016: -$59,7142016Revenue 2017: $79,907Expenses 2017: $142,263Net Income 2017: -$62,3562017Revenue 2018: $120,103Expenses 2018: $127,527Net Income 2018: -$7,4242018Revenue 2019: $89,426Expenses 2019: $110,692Net Income 2019: -$21,2662019Revenue 2024: $100,795Expenses 2024: $119,124Net Income 2024: -$18,3292024

Highlighted filing

2024

Revenue$100,795
Expenses$119,124
Net Income-$18,329
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$317,182
Liabilities
$0
Net assets
$317,182
Revenue
$100,795
Expenses
$119,124
Net income
-$18,329
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$1.01$1.19$0.18
2019Detailed filing. Detailed filing data is available for this year.$4.01$0.04$3.97$0.89$1.11$0.21
2018Detailed filing. Detailed filing data is available for this year.$4.25$0.01$4.24$1.20$1.28$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.33$0.02$4.31$0.80$1.42$0.62
2016Detailed filing. Detailed filing data is available for this year.$4.96$0.02$4.94$0.81$1.41$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$109,551
Mission and Program Overview

Mission

FRATERNAL

To provide legal protection services

Program Services

DescriptionGrantsExpenses
TO PROVIDE LEGAL PROTECTION AND CONTRACT NEGOTIATION SERVICES FOR (CURRENT AND FORMER) POLICE OFFICERS.-$0
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARK THORPPresident-$0--
SPENCER LEMMONSVice President-$0--
THOMAS D USZAKOWTreasurer-$0--
MATTHEW ZEMBALASecretary-$0--
MARCUS MAYTrustee-$0--
AL HULITTTrustee-$0--
FRANK HERRERATrustee-$0--
BEN DANIELSTrustee-$0--
MIKE CICCOTELLITrustee-$0--
DAVE PARDONEKTrustee-$0--
BRANDEN ONIELTrustee-$0--
CHRISTOPHER GOOTEETrustee-$0--
Filing and Contact Details

Filer

Filer Name
F O P Lodge 51 Inc
EIN
23-7115863
In Care Of
% THOMAS D USZAKOW
Phone
2192560764
Address
P O BOX 533, Hammond, IN 46325

Signing Officer

Name
Thomas D Uszakow
Title
Treasurer
Phone
2192560764
Signed
2025-08-18
Discuss with paid preparer
Yes

Preparer

Firm
Martin L Borton
Address
17460 Fleetwood Lane, South Bend, IN 46635
Preparer
Martin L Borton
Phone
5742206393
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountFOP NATIONAL CONFERENCE EXPENSES 8,917LICENSING & FEES 600”

Raw XML Appendix164 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum02192560764
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 533
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hammond
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046325
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0335511
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18329
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0335511
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IRS990EZ/FundraisingGrossIncomeAmt08466
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt00
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt089914
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0335511
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0335511
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0317182
IRS990EZ/OccupancyRentUtltsAndMaintAmt05779
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARK THORP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SPENCER LEMMONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2THOMAS D USZAKOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MATTHEW ZEMBALA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARCUS MAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5AL HULITT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6FRANK HERRERA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9DAVE PARDONEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10BRANDEN ONIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11CHRISTOPHER GOOTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt09517
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE LEGAL PROTECTION SERVICES
IRS990EZ/PrintingPublicationsPostageAmt04437
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE LEGAL PROTECTION AND CONTRACT NEGOTIATION SERVICES FOR (CURRENT AND FORMER) POLICE OFFICERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt08756
IRS990EZ/SpecialEventsNetIncomeLossAmt0-290
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0119124
IRS990EZ/TotalRevenueAmt0100795
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountFOP NATIONAL CONFERENCE EXPENSES 8,917LICENSING & FEES 600
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS D USZAKOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02192560764
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0F O P LODGE 51 INC
ReturnHeader/Filer/BusinessNameControlTxt0FOPL
ReturnHeader/Filer/EIN0237115863
ReturnHeader/Filer/InCareOfNm0% THOMAS D USZAKOW
ReturnHeader/Filer/PhoneNum02192560764
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 533
ReturnHeader/Filer/USAddress/CityNm0Hammond
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046325
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470985178
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Martin L Borton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017460 Fleetwood Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0South Bend
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046635
ReturnHeader/PreparerPersonGrp/PhoneNum05742206393
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARTIN L BORTON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-18T02:23:22-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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