Civic Intelligence

Fraternal Order of Police 87

EIN 23-7183485 • 501(c)8 • Morgantown, WV

Profile

To encourage fraternal, educational, charitable, and social activities among law enforcement officiers.

PO Box 1410Morgantown, WV 26507-1410

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

0.35x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

3rd percentile

-200%

Higher net margin than 3% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

27th percentile

-8.0%

Faster asset growth than 27% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2013 to 2015

Revenue Growth

8th percentile

-47%

Faster revenue growth than 8% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2013 to 2015

Assets

Down

$319,707

Down $57,899 (-15%) from 2013

Liabilities

Up

$3,236

Up $1,141 (+54%) from 2013

Net Assets

Down

$316,471

Down $59,040 (-16%) from 2013

Revenue

Down

$9,362

Down $23,856 (-72%) from 2013

Expenses

Down

$28,049

Down $11,882 (-30%) from 2013

Net Income

Down

-$18,687

Down $11,974 (-178%) from 2013

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $385,577Liabilities 2012: $3,353Net Assets 2012: $382,2242012Assets 2013: $377,606Liabilities 2013: $2,095Net Assets 2013: $375,5112013Assets 2015: $319,707Liabilities 2015: $3,236Net Assets 2015: $316,4712015

Highlighted filing

2015

Assets$319,707
Liabilities$3,236
Net Assets$316,471

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2012: $34,342Expenses 2012: $40,927Net Income 2012: -$6,5852012Revenue 2013: $33,218Expenses 2013: $39,931Net Income 2013: -$6,7132013Revenue 2015: $9,362Expenses 2015: $28,049Net Income 2015: -$18,6872015

Highlighted filing

2015

Revenue$9,362
Expenses$28,049
Net Income-$18,687

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 13, 2016
Return Version
2015v2.1
Gross Receipts
$9,362
Mission and Program Overview

Mission

To encourage fraternal, educational, charitable, and social activities among law enforcement officiers.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION HAS VARIOUS FUND RAISING ACTIVITIES DURING THE YEAR INCLUDING A GOLF TOURNAMENT AS WELL AS OTHER ACTIVITIES. FUNDS RAISED ARE USED FOR THE ORGANIZATIONS EXEMPT PURPOSES.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT CARLPresident-$0--
MOLLY LINITHICUMVice-Preside-$0--
DARRYL M WHITESecretary-$0--
DEBORAH MOGUSTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police 87
EIN
23-7183485
Phone
3042768187
Address
PO BOX 1410, MORGANTOWN, WV 26507-1410

Signing Officer

Name
Scott Carl
Title
President
Phone
3042768187
Signed
2016-06-13

Preparer

Firm
Jones & Co Dba Astorg & Jones Cpas Ac
Address
501 AVERY STREET SUITE 9000, PARKERSBURG, WV 26101
Preparer
Belinda K Knight
Phone
3044226660
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses computer & internet expenses 27 travel 983 meals & extertainment 4,230 interest, late fees 212 insurance 987 repairs and maintenance 937 dues membership & fees 3,803 business franchise tax 192 utilities & telephone 3,639 bank service charges 18 flowers fund 61 prior period adjustments 1,084 non-investment depreciation 609 total 16,782

Form 990-ez, Part I, Line 20

Book / tax depreciation difference -610

Form 990-ez, Part II, Line 24

20,776 20,776 less accumulated depreciation 18,779 19,998 total 1,997 778

Form 990-ez, Part II, Line 26

Payroll taxes 1,599 0 wv sales tax 339 0 credit cards 0 1,284 action payables 751 1,952

Form 990-ez, Part III

To encourage fraternal, educational, charitable, and social activities among law enforcement officiers.

Raw XML Appendix111 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DEBORAH MOGUS
IRS990EZ/BooksInCareOfDetail/PhoneNum03042885010
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1410
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MORGANTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026507
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0115300
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt097769
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09359
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18687
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04345
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0338457
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0319707
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0803
IRS990EZ/GrossReceiptsAmt09362
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InvestmentIncomeAmt03
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0335768
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0316471
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0335768
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0316471
IRS990EZ/OccupancyRentUtltsAndMaintAmt06095
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT CARL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MOLLY LINITHICUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DARRYL M WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DEBORAH MOGUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01997
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0778
IRS990EZ/OtherChangesInNetAssetsAmt0-610
IRS990EZ/OtherExpensesTotalAmt016782
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE, AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICIERS.
IRS990EZ/PrintingPublicationsPostageAmt024
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION HAS VARIOUS FUND RAISING ACTIVITIES DURING THE YEAR INCLUDING A GOLF TOURNAMENT AS WELL AS OTHER ACTIVITIES. FUNDS RAISED ARE USED FOR THE ORGANIZATIONS EXEMPT PURPOSES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02689
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03236
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt028049
IRS990EZ/TotalRevenueAmt09362
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES COMPUTER & INTERNET EXPENSES 27 TRAVEL 983 MEALS & EXTERTAINMENT 4,230 INTEREST, LATE FEES 212 INSURANCE 987 REPAIRS AND MAINTENANCE 937 DUES MEMBERSHIP & FEES 3,803 BUSINESS FRANCHISE TAX 192 UTILITIES & TELEPHONE 3,639 BANK SERVICE CHARGES 18 FLOWERS FUND 61 PRIOR PERIOD ADJUSTMENTS 1,084 NON-INVESTMENT DEPRECIATION 609 TOTAL 16,782
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE -610
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt220,776 20,776 LESS ACCUMULATED DEPRECIATION 18,779 19,998 TOTAL 1,997 778
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES 1,599 0 WV SALES TAX 339 0 CREDIT CARDS 0 1,284 ACTION PAYABLES 751 1,952
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE, AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICIERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT CARL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03042768187
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE 87
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0237183485
ReturnHeader/Filer/PhoneNum03042768187
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1410
ReturnHeader/Filer/USAddress/CityNm0MORGANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd0265071410
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464272644
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES & CO DBA ASTORG & JONES CPAS AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 AVERY STREET SUITE 9000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PARKERSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026101
ReturnHeader/PreparerPersonGrp/PhoneNum03044226660
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BELINDA K KNIGHT
ReturnHeader/ReturnTs02016-06-30T13:12:59-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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