Civic Intelligence

Fraternal Order of Police #73

EIN 23-7585986 • 501(c)8 • Evansville, IN

Profile

To better existing conditions of police by solidifying their strengths and promoting their mutual welfare in this state and nation through our affiliation with the state and national order.

801 Court StreetEvansville, IN 47708

n/A

Siviq Scores

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

Liabilities / Assets

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$7,883

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

67th percentile

6.1%

Faster asset growth than 67% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-4.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$615,510

Up $35,366 (+6.1%) from 2023

Liabilities

Up

$5,688

Up $3,669 (+182%) from 2023

Net Assets

Up

$609,822

Up $31,697 (+5.5%) from 2023

Revenue

Down

$571,846

Down $28,947 (-4.8%) from 2023

Expenses

Down

$570,618

Down $68,495 (-11%) from 2023

Net Income

Up

$1,228

Up $39,548 (+103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $346,708Liabilities 2015: $589Net Assets 2015: $346,1192015Assets 2016: $374,014Liabilities 2016: $1,643Net Assets 2016: $372,3712016Assets 2017: $344,817Liabilities 2017: $9,442Net Assets 2017: $335,3752017Assets 2018: $316,618Liabilities 2018: $2,634Net Assets 2018: $313,9842018Assets 2019: $505,601Liabilities 2019: $1,608Net Assets 2019: $503,9932019Assets 2020: $574,713Liabilities 2020: $13,195Net Assets 2020: $561,5182020Assets 2021: $643,757Liabilities 2021: $4,047Net Assets 2021: $639,7102021Assets 2022: $585,648Liabilities 2022: $5,006Net Assets 2022: $580,6422022Assets 2023: $580,144Liabilities 2023: $2,019Net Assets 2023: $578,1252023Assets 2024: $615,510Liabilities 2024: $5,688Net Assets 2024: $609,8222024

Highlighted filing

2024

Assets$615,510
Liabilities$5,688
Net Assets$609,822

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $536,565Expenses 2015: $545,703Net Income 2015: -$9,1382015Revenue 2016: $634,746Expenses 2016: $608,494Net Income 2016: $26,2522016Revenue 2017: $754,364Expenses 2017: $791,360Net Income 2017: -$36,9962017Revenue 2018: $574,369Expenses 2018: $595,760Net Income 2018: -$21,3912018Revenue 2019: $747,278Expenses 2019: $563,181Net Income 2019: $184,0972019Revenue 2020: $529,590Expenses 2020: $498,421Net Income 2020: $31,1692020Revenue 2021: $600,093Expenses 2021: $556,792Net Income 2021: $43,3012021Revenue 2022: $574,900Expenses 2022: $579,543Net Income 2022: -$4,6432022Revenue 2023: $600,793Expenses 2023: $639,113Net Income 2023: -$38,3202023Revenue 2024: $571,846Expenses 2024: $570,618Net Income 2024: $1,2282024

Highlighted filing

2024

Revenue$571,846
Expenses$570,618
Net Income$1,228

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$584,790
Mission and Program Overview

Mission

To better existing conditions of police by solidifying their strengths and promoting their mutual welfare in this state and nation through our affiliation with the state and national order.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$578,125$609,822▲ $31,697
Savings and Temporary Cash Investments$334,314$338,735▲ $4,421
Land, Buildings, and Equipment, Net$198,484$177,424▼ $21,060
Cash and Non-Interest-Bearing Accounts$34,346$86,123▲ $51,777
Inventories for Sale or Use$13,000$13,000→ $0
Accounts Receivable-$176-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$580,144$615,510▲ $35,366
Other Assets Total$0$52▲ $52
Liabilities
Accounts Payable and Accrued Expenses$1,739$5,688▲ $3,949
Other Liabilities$280$0▼ $280
Total Liabilities$2,019$5,688▲ $3,669
Net Assets / Fund Balance
Total Net Assets Fund Balance$578,125$609,822▲ $31,697
Total Liabilities and Net Assets / Fund Balance$580,144$615,510▲ $35,366

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$69,406$247,933$317,339
Equipment$27,105$117,721$144,826
Leasehold Improvements$39,413$82,248$121,661
Land$41,500-$41,500
Other Land Buildings$0$2,400$2,400

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$0----
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aaron MccormickPresidentPT$7,883$7,883
Corey NuttTreasurerPT$3,941$3,941
Johnathon OakleySecretaryPT$3,941$3,941
Mark SaltzmanVice PresidentPT$3,941$3,941
Phil LeukeTrustee/pal Camp DirectorPT$2,500$2,500
Mike WardTrusteePT$1,200$1,200
Donald ThompsonTrusteePT$338$338

Board Members and Trustees

NameTitle
Bill ShirleyTrustee
Cameron CoopertTrustee
Dan DeegTrustee
Eric HermannTrustee
Jackie JunkerTrustee
John MontgomeryTrustee
Robert HartTrustee
Erin HealyChaplain
Jacob MelliffConductor
Revenue and Support

Revenue Composition

Contributions and Grants
$457,011
Program Service Revenue
$102,155
Investment Income
$11,146
Other Revenue
$1,534
All Other Contributions
$155,227
Change in Net Assets
$1,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$394,006
Salaries, Compensation, and Employee Benefits$82,812
Professional Fundraising Fees$80,437
Grants and Similar Amounts Paid$13,363
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising---$80,437
Other Salaries and Wages---$54,491
Insurance---$46,150
Occupancy---$44,279
Current Officers, Directors, Trustees, and Key Employees---$23,744
Depreciation Depletion---$21,059
Travel---$20,793
Office Expenses---$17,849
Fees for Services Legal---$17,759
Fees for Services Accounting---$15,085
All Other Expenses---$14,610
Conferences and Meetings---$8,867
Grants to Domestic Orgs---$8,563
Other Expenses---$5,229
Grants to Domestic Individuals---$4,800
Payroll Taxes---$4,577
Advertising---$680
Payments to Affiliates---$370
Total Functional Expenses$0$0$0$570,618
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$80,437
Gaming Gross Income$14,296
Gaming Direct Expenses$7,193
Fundraising Direct Expenses$5,751
Fundraising Gross Income$0
Political and Lobbying Activity
Political campaign activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,202
Total Exempt Function Spending$2,202

Section 527 Organizations

OrganizationLocationAmount
-Indianapolis, IN$502
-Indianapolis, IN$500
-Evansville, IN$500
-Terre Haute, IN$500
-Evansville, IN$200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 990 is reviewed by the board.

Form 990, Part VI, Section C, Line 19

Governing documents are posted at the police department and sheriff's department.

Filing and Contact Details

Filer

Filer Name
FRATERNAL ORDER OF POLICE #73
EIN
23-7585986
Phone
8124227373
Address
801 COURT STREET, EVANSVILLE, IN 47708

Signing Officer

Name
Corey Nutt
Title
Treasurer
Phone
8124227373
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Nutt
Formed
1935
Legal Domicile
In
Voting Board Members
4
Independent Board Members
4
Employees
18
Volunteers
0

Preparer

Firm
Harding Shymanski & Co Psc
Address
PO BOX 3677, EVANSVILLE, IN 47735
Preparer
Mallory Hunt
Phone
8124649161
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt052
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2CLUB/PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc3PAL FOUNDATION
IRS990/OtherExpensesGrp/TotalAmt0114887
IRS990/OtherExpensesGrp/TotalAmt157345
IRS990/OtherExpensesGrp/TotalAmt29044
IRS990/OtherExpensesGrp/TotalAmt35229
IRS990/OtherLiabilitiesGrp/BOYAmt0280
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0182
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0182
IRS990/OtherRevenueTotalAmt0182
IRS990/OtherSalariesAndWagesGrp/TotalAmt054491
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0370
IRS990/PayrollTaxesGrp/TotalAmt04577
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0COREY NUTT
IRS990/ProfessionalFundraisingInd01
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0CLUBHOUSE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0102155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0102155
IRS990/ProgSrvcAccomActy2Grp/Desc0LEGAL FEES ARE INCURRED TO PROTECT POLICE RIGHTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt017759
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0FIGHT FOR LIFE - THIS PROGRAM ASSISTS POLICE FAMILIES IN TIMES OF NEED TO HELP MAINTAIN THEIR DAILY LIVES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0443526
IRS990/PYGrantsAndSimilarPaidAmt022603
IRS990/PYInvestmentIncomeAmt04579
IRS990/PYOtherExpensesAmt0442299
IRS990/PYOtherRevenueAmt046760
IRS990/PYProgramServiceRevenueAmt0105928
IRS990/PYRevenuesLessExpensesAmt0-38320
IRS990/PYSalariesCompEmpBnftPaidAmt072657
IRS990/PYTotalExpensesAmt0639113
IRS990/PYTotalProfFndrsngExpnsAmt0101554
IRS990/PYTotalRevenueAmt0600793
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01228
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0102155
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0578125
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0609822
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0334314
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0338735
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/Form1120POLFiledInd00
IRS990ScheduleC/InternalFundsContributedAmt02202
IRS990ScheduleC/PoliticalExpendituresAmt02202
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0FRIENDS OF SUZANNE CROUCH
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1FRIENDS OF TIM O'BRIEN
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt2MIKE BRAUN EVENT
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt3FRIENDS OF DIANA MOERS
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt4INDIANA STATE FOP PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt0500
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt1500
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt2500
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt3200
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt4502
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0PO BOX 44529
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt16501 E OAK STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt21 SOUTH SIXTH STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt3PO BOX 14254
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt41427 E WASHINGTON ST
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1EVANSVILLE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm2TERRE HAUTE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm3EVANSVILLE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm4INDIANAPOLIS
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1IN
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd2IN
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd3IN
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd4IN
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd046244
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd147715
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd247807
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd347728
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd446201
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MADE CONTRIBUTIONS SUPPORTING LOCAL GOVERNMENT CANDIDATES' CAMPAIGN ACTIVITIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TotalExemptFunctionExpendAmt02202
IRS990ScheduleD/BuildingsGrp/BookValueAmt069406
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0247933
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0317339
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt027105
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117721
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144826
IRS990ScheduleD/LandGrp/BookValueAmt041500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039413
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt082248
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0121661
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02400
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02400
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0177424
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0FUNDRAISING SERVICES
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0155227
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt074790
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0AB PROMOTION INC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt080437
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0801 COURT STREET
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0EVANSVILLE
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd047708
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0MIKE WARD
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicensedStatesCd0IN
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0801 COURT STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0EVANSVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd047708
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990ScheduleG/TotalGrossReceiptsAmt0155227

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