Civic Intelligence

Fraternal Order of Police

EIN 23-7176957 • 501(c)8 • Norman, OK

Profile

To provide benefits to its members including death, legal, labor training, and legislative issues involving law enforcment.

3450 Palomino WayNorman, OK 73071

okfop.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

32nd percentile

0.00x

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

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

6th percentile

-39%

Higher net margin than 6% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$9,300

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Asset Growth

10th percentile

-8.4%

Faster asset growth than 10% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-74%

Faster revenue growth than 1% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$655,006

Down $60,083 (-8.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$655,006

Down $60,083 (-8.4%) from 2024

Operations
Liabilities / Revenue32nd percentileNet Margin6th percentile

Revenue

Down

$153,641

Down $445,933 (-74%) from 2024

Expenses

Down

$213,724

Down $239,165 (-53%) from 2024

Net Income

Down

-$60,083

Down $206,768 (-141%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$800K$600K$400K$200K$0Assets 2010: $275,991Liabilities 2010: $0Net Assets 2010: $275,9912010Assets 2011: $228,820Liabilities 2011: $0Net Assets 2011: $228,8202011Assets 2012: $170,680Liabilities 2012: $0Net Assets 2012: $170,6802012Assets 2013: $185,401Liabilities 2013: $0Net Assets 2013: $185,4012013Assets 2014: $149,589Liabilities 2014: $0Net Assets 2014: $149,5892014Assets 2015: $195,292Liabilities 2015: $0Net Assets 2015: $195,2922015Assets 2016: $237,784Liabilities 2016: $0Net Assets 2016: $237,7842016Assets 2017: $273,142Liabilities 2017: $0Net Assets 2017: $273,1422017Assets 2018: $418,009Liabilities 2018: $0Net Assets 2018: $418,0092018Assets 2019: $443,621Liabilities 2019: $0Net Assets 2019: $443,6212019Assets 2020: $450,752Liabilities 2020: $0Net Assets 2020: $450,7522020Assets 2021: $643,037Liabilities 2021: $0Net Assets 2021: $643,0372021Assets 2022: $555,806Liabilities 2022: $0Net Assets 2022: $555,8062022Assets 2023: $557,350Liabilities 2023: $0Net Assets 2023: $557,3502023Assets 2024: $715,089Liabilities 2024: $0Net Assets 2024: $715,0892024Assets 2025: $655,006Liabilities 2025: $0Net Assets 2025: $655,0062025

Highlighted filing

2025

Assets$655,006
Liabilities$0
Net Assets$655,006
Open 2025 Filing

Operations Trend

Revenue Growth1st percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $219,2832010Expenses 2011: $197,4412011Expenses 2012: $178,8602012Revenue 2013: $193,554Expenses 2013: $178,833Net Income 2013: $14,7212013Revenue 2014: $100,018Expenses 2014: $196,198Net Income 2014: -$96,1802014Revenue 2015: $260,185Expenses 2015: $214,482Net Income 2015: $45,7032015Revenue 2016: $279,773Expenses 2016: $237,281Net Income 2016: $42,4922016Revenue 2017: $267,615Expenses 2017: $232,257Net Income 2017: $35,3582017Revenue 2018: $402,311Expenses 2018: $257,444Net Income 2018: $144,8672018Revenue 2019: $297,189Expenses 2019: $271,577Net Income 2019: $25,6122019Revenue 2020: $347,990Expenses 2020: $340,859Net Income 2020: $7,1312020Revenue 2021: $434,209Expenses 2021: $241,924Net Income 2021: $192,2852021Revenue 2022: $373,434Expenses 2022: $460,665Net Income 2022: -$87,2312022Revenue 2023: $430,599Expenses 2023: $429,055Net Income 2023: $1,5442023Revenue 2024: $599,574Expenses 2024: $452,889Net Income 2024: $146,6852024Revenue 2025: $153,641Expenses 2025: $213,724Net Income 2025: -$60,0832025

Highlighted filing

2025

Revenue$153,641
Expenses$213,724
Net Income-$60,083
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$655,006
Liabilities
$0
Net assets
$655,006
Revenue
$153,641
Expenses
$213,724
Net income
-$60,083
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.55$0.00$6.55$1.54$2.14$0.60
2024Detailed filing. Detailed filing data is available for this year.$7.15$0.00$7.15$6.00$4.53$1.47
2023Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.57$4.31$4.29$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.56$0.00$5.56$3.73$4.61$0.87
2021Detailed filing. Detailed filing data is available for this year.$6.43$0.00$6.43$4.34$2.42$1.92
2020Detailed filing. Detailed filing data is available for this year.$4.51$0.00$4.51$3.48$3.41$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.44$0.00$4.44$2.97$2.72$0.26
2018Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$4.02$2.57$1.45
2017Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$2.68$2.32$0.35
2016Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$2.80$2.37$0.42
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$2.60$2.14$0.46
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$1.00$1.96$0.96
2013Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$1.94$1.79$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.00$1.71$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.00$2.29$1.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.00$2.76$2.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Jun 30, 2025
Signed
Feb 21, 2026
Return Version
2025v4.0
Gross Receipts
$153,641
Mission and Program Overview

Mission

To provide benefits to its members including death, legal, labor training, and legislative issues involving law enforcment.

To provide benefits to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$715,089$655,006▼ $60,083
Savings and Temporary Cash Investments$401,499$416,297▲ $14,798
Cash and Non-Interest-Bearing Accounts$294,474$223,416▼ $71,058
Land, Buildings, and Equipment, Net$19,116$15,293▼ $3,823
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$715,089$655,006▼ $60,083
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$715,089$655,006▼ $60,083
Total Liabilities and Net Assets / Fund Balance$715,089$655,006▼ $60,083

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,239$4,829$59,068
Buildings$-38,946$38,946-
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mark NelsonPresidentPT$9,300$9,300
Chris CookSecretaryPT$4,800$4,800
Corey NoonerTreasurerPT$4,800$4,800
John WeberVice PresidentPT$2,400$2,400
Revenue and Support

Revenue Composition

Contributions and Grants
$147,032
Program Service Revenue
$0
Investment Income
$6,609
Other Revenue
$0
All Other Contributions
$842
Change in Net Assets
$-60,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,609
Salaries, Compensation, and Employee Benefits$23,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying---$46,800
Payment Travel Entrtnmnt Publicly Ofcl---$31,352
Current Officers, Directors, Trustees, and Key Employees---$21,300
Conferences and Meetings---$20,857
Payments to Affiliates---$10,050
Other Expenses---$5,000
All Other Expenses---$4,333
Fees for Services Accounting---$3,950
Depreciation Depletion---$3,823
Fees for Services Legal---$3,665
Payroll Taxes---$1,815
Information Technology---$1,535
Office Expenses---$1,500
Total Functional Expenses$0$0$0$213,724
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board reviews the return before it is transmitted.”

Form 990, Part VI, Section C, Line 18

“A copy is provided upon request by either paper or pdf.”

Form 990, Part VI, Section C, Line 19

“Pdf or paper copy upon request.”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
23-7176957
Phone
4052364631
Address
3450 Palomino Way, Norman, OK 73071

Signing Officer

Name
Corey Nooner
Title
Treasurer
Signed
2026-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Nooner
Formed
1953
Legal Domicile
Ok
Voting Board Members
75
Independent Board Members
75
Employees
4

Preparer

Firm
Bk & Associates Pllc
Address
4860 S YALE AVE, TULSA, OK 74135
Preparer
Robert C Knutson CPA
Phone
9187430265
Raw XML Appendix311 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.

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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0213724
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IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03450 Palomino Way
IRS990/USAddress/CityNm0Norman
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073071
IRS990/VotingMembersGoverningBodyCnt075
IRS990/VotingMembersIndependentCnt075
IRS990/WebsiteAddressTxt0OKFOP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Corey Nooner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fraternal Order of Police
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Oklahoma State
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0237176957
ReturnHeader/Filer/PhoneNum04052364631
ReturnHeader/Filer/USAddress/AddressLine1Txt03450 Palomino Way
ReturnHeader/Filer/USAddress/CityNm0Norman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073071
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475553319
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BK & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04860 S YALE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TULSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd074135
ReturnHeader/PreparerPersonGrp/PhoneNum09187430265
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert C Knutson CPA
ReturnHeader/ReturnTs02026-02-21T12:24:02-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02025

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