Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 23-7585975 • 501(c)8 • Fort Wayne, IN
Profile
Advancement of law enforcement personnel
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 1.6% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Up$238,915
Up $3,092 (+1.3%) from 2023
Liabilities
Down$125,913
Down $8,022 (-6.0%) from 2023
Net Assets
Up$113,002
Up $11,114 (+11%) from 2023
Revenue
Up$94,934
Up $10,704 (+13%) from 2023
Expenses
Down$83,820
Down $11,746 (-12%) from 2023
Net Income
Up$11,114
Up $22,450 (+198%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Advancement of law enforcement personnel
| Description | Grants | Expenses |
|---|---|---|
| FRATERNAL BENEFITS & PROJECTS | - | $77,115 |
| OFFICER DEATH BENEFITS & FLOWER FUND | - | $1,095 |
| LEGAL DEFENSE FUND | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRENT BOLINGER | Treasurer | PT | $1,500 | - | $1,500 |
| BERNARD EBETINO | Secretary | PT | $1,500 | - | $1,500 |
| JOSEPH DIFILIPPO | Trustee | PT | $813 | - | $813 |
| SOFIA SCATINA-ROSALES | President | PT | $0 | - | - |
| LISA WOODS | 1st Vice Pre | PT | $0 | - | - |
| JAMES ROWLAND | 2nd Vice Pre | PT | $0 | - | - |
| ART NORTON | Trustee | PT | $0 | - | - |
“Club & hall income 3,861 total 3,861”
“Fop muncie delegate fees state 932 821 s butterfield rd muncie, in 47303”
“Expenses office supplies 353 printing & copying 58 conference,convention,meeting 2,726 mortgage interest 5,016 insurance - non-employee 8,307 alarm monitoring 504 building repairs & mainte 3,695 program expense 22 f.o.p. Merchandise 237 food & beverage expenses 50 fines, penalties, judgeme 25 club & hall expenses 2,293 sales and f&b tax 280 licenses & permits 52 bank fees 88 specific assistance - ind 382 non-investment depreciation 14,288 total 38,376”
“Depreciable assets 418,701 424,212 less accumulated depreciation 219,042 233,330 loan costs 7,492 7,492 less accumulated amortization 3,194 3,937 total 203,957 194,437”
“Mortgages payable 133,028 125,006 due to lll 907 907”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 25408 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRENT BOLINGER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2604349112 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2125 OLLADALE DR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT WAYNE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46808 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 31866 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 44478 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9128 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 11114 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1995 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 235823 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 238915 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 2139 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 932 |
| IRS990EZ/GrossReceiptsAmt | 0 | 95945 |
| IRS990EZ/GroupExemptionNum | 0 | 1199 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 74 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 74743 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 101888 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 113002 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 101888 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 113002 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13098 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 1500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 813 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SOFIA SCATINA-ROSALES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LISA WOODS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES ROWLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRENT BOLINGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BERNARD EBETINO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ART NORTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JOSEPH DIFILIPPO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | 1ST VICE PRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | 2ND VICE PRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 203957 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 194437 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 38376 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 3861 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ADVANCEMENT OF LAW ENFORCEMENT PERSONNEL |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 198 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 6000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FRATERNAL BENEFITS & PROJECTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | LEGAL DEFENSE FUND |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | OFFICER DEATH BENEFITS & FLOWER FUND |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 77115 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 1095 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 3813 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 1011 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 1128 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 133935 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 125913 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 83820 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 78210 |
| IRS990EZ/TotalRevenueAmt | 0 | 94934 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CLUB & HALL INCOME 3,861 TOTAL 3,861 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FOP MUNCIE DELEGATE FEES STATE 932 821 S BUTTERFIELD RD MUNCIE, IN 47303 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXPENSES OFFICE SUPPLIES 353 PRINTING & COPYING 58 CONFERENCE,CONVENTION,MEETING 2,726 MORTGAGE INTEREST 5,016 INSURANCE - NON-EMPLOYEE 8,307 ALARM MONITORING 504 BUILDING REPAIRS & MAINTE 3,695 PROGRAM EXPENSE 22 F.O.P. MERCHANDISE 237 FOOD & BEVERAGE EXPENSES 50 FINES, PENALTIES, JUDGEME 25 CLUB & HALL EXPENSES 2,293 SALES AND F&B TAX 280 LICENSES & PERMITS 52 BANK FEES 88 SPECIFIC ASSISTANCE - IND 382 NON-INVESTMENT DEPRECIATION 14,288 TOTAL 38,376 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DEPRECIABLE ASSETS 418,701 424,212 LESS ACCUMULATED DEPRECIATION 219,042 233,330 LOAN COSTS 7,492 7,492 LESS ACCUMULATED AMORTIZATION 3,194 3,937 TOTAL 203,957 194,437 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MORTGAGES PAYABLE 133,028 125,006 DUE TO LLL 907 907 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRENT BOLINGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2604349112 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRATERNAL ORDER OF POLICE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | WAYNE LODGE 14 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAT |
| ReturnHeader/Filer/EIN | 0 | 237585975 |
| ReturnHeader/Filer/PhoneNum | 0 | 2604349112 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2125 OLLADALE DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FORT WAYNE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46808 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203693934 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MILLER CPA GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6204 CONSTITUTION DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT WAYNE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46804 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2604322220 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TODD MILLER |
| ReturnHeader/ReturnTs | 0 | 2025-10-10T09:49:02-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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