Civic Intelligence

Fraternal Order of Police 52

EIN 23-7586170 • 501(c)8 • Danville, PA

Profile

To assist law enforcement members, both active and retired, to encourage fraternal, educational, charitable and social activities among law enforement officers.

PO Box 184Danville, PA 17821

www.susquehannavalleyfop.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.01x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.02x

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

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

Net Margin

74th percentile

14%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

86th percentile

$1,500

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

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

Asset Growth

72nd percentile

7.4%

Faster asset growth than 72% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

5.1%

Faster revenue growth than 59% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$204,386

Up $14,127 (+7.4%) from 2023

Liabilities

Up

$1,497

Up $1 (+0.1%) from 2023

Net Assets

Up

$202,889

Up $14,126 (+7.5%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin74th percentile

Revenue

Up

$97,590

Up $4,759 (+5.1%) from 2023

Expenses

Down

$83,464

Down $12,486 (-13%) from 2023

Net Income

Up

$14,126

Up $17,245 (+553%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$300K$200K$100K$0Assets 2019: $193,463Liabilities 2019: $1,499Net Assets 2019: $191,9642019Assets 2020: $161,655Liabilities 2020: $1,031Net Assets 2020: $160,6242020Assets 2021: $200,031Liabilities 2021: $1,492Net Assets 2021: $198,5392021Assets 2022: $193,374Liabilities 2022: $1,492Net Assets 2022: $191,8822022Assets 2023: $190,259Liabilities 2023: $1,496Net Assets 2023: $188,7632023Assets 2024: $204,386Liabilities 2024: $1,497Net Assets 2024: $202,8892024

Highlighted filing

2024

Assets$204,386
Liabilities$1,497
Net Assets$202,889
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $83,821Expenses 2019: $97,343Net Income 2019: -$13,5222019Revenue 2020: $16,941Expenses 2020: $48,281Net Income 2020: -$31,3402020Revenue 2021: $127,038Expenses 2021: $89,123Net Income 2021: $37,9152021Revenue 2022: $78,309Expenses 2022: $84,966Net Income 2022: -$6,6572022Revenue 2023: $92,831Expenses 2023: $95,950Net Income 2023: -$3,1192023Revenue 2024: $97,590Expenses 2024: $83,464Net Income 2024: $14,1262024

Highlighted filing

2024

Revenue$97,590
Expenses$83,464
Net Income$14,126
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$204,386
Liabilities
$1,497
Net assets
$202,889
Revenue
$97,590
Expenses
$83,464
Net income
$14,126
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.01$2.03$0.98$0.83$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.01$1.89$0.93$0.96$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.01$1.92$0.78$0.85$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.01$1.99$1.27$0.89$0.38
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.01$1.61$0.17$0.48$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.93$0.01$1.92$0.84$0.97$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$115,435
Mission and Program Overview

Mission

To assist law enforcement members, both active and retired, to encourage fraternal, educational, charitable and social activities among law enforement officers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$188,763$202,889▲ $14,126
Investments Program Related$183,680$182,021▼ $1,659
Cash and Non-Interest-Bearing Accounts$2,161$13,095▲ $10,934
Savings and Temporary Cash Investments$4,418$9,270▲ $4,852
Total Assets$190,259$204,386▲ $14,127
Liabilities
Other Liabilities$1,496$1,497▲ $1
Total Liabilities$1,496$1,497▲ $1
Net Assets / Fund Balance
Total Net Assets Fund Balance$188,763$202,889▲ $14,126
Total Liabilities and Net Assets / Fund Balance$190,259$204,386▲ $14,127

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$182,021--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleBaseTotal
Clay FahringerFinancial Secty$1,500$1,500
Daniel ZettlemoyerRecording Secty$1,500$1,500
David ShopeTreasurer$1,500$1,500
Dan EmbeckPresident$1,400$1,400
Joshua DreisbachAssociate Secty$750$750
Robert BurnsVice President$750$750
Revenue and Support

Revenue Composition

Contributions and Grants
$20,360
Program Service Revenue
$156
Investment Income
$12,981
Other Revenue
$64,093
Change in Net Assets
$14,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Professional Fundraising Fees$36,774
Total Fundraising Expense$36,774
Other Expenses$21,025
Salaries, Compensation, and Employee Benefits$8,277
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$36,774$36,774
Benefits to Members$17,388--$17,388
All Other Expenses$12,591$0$0$12,591
Current Officers, Directors, Trustees, and Key Employees$7,400$0$0$7,400
Fees for Services Legal$5,002$0$0$5,002
Fees for Services Accounting$1,100$0$0$1,100
Conferences and Meetings$887$0$0$887
Payroll Taxes$877$0$0$877
Insurance$758$0$0$758
Information Technology$443$0$0$443
Office Expenses$184$0$0$184
Interest$60$0$0$60
Total Functional Expenses$46,690$0$36,774$83,464
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,279
Professional Fundraising Fees$36,774
Fundraising Direct Expenses$16,186

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Oldies Show$66,239$66,239$5,133$61,106
Gun Raffle$14,040$14,040$545$13,495
Total Events$80,279$80,279$16,186$64,093
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,497
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police 52
EIN
23-7586170
Phone
5704906961
Address
PO BOX 184, DANVILLE, PA 17821

Signing Officer

Name
Clay R Fahringer
Title
Financial Secty
Phone
5704906961
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Shope
Formed
1980
Legal Domicile
Pa
Voting Board Members
219
Independent Board Members
219
Employees
6
Volunteers
50

Preparer

Firm
Susan Shultz CPA Tax & Accounting
Address
521 E Market Street, Danville, PA 17821
Preparer
Susan M Shultz CPA
Phone
5702758846
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“There is one level of membership”

Pt VI, Line 7A

“The members vote to elect the board membership”

Pt VI, Line 7B

“Any decisions made by the board that involve a”

Pt VI, Line 7B

“Large investment or policy and procedures are”

Pt VI, Line 7B

“VOTED UPON BY THE BOARD”

Pt VI, Line 11B

“The form 990 is reviewed by the officers before signing”

Pt VI, Line 15A

“Compensation determined by comparable salaries in the area”

Pt VI, Line 15B

“Compensation determined by comparable salaries in the area”

Other

“The taxpayer elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f).”

Other

“The taxpayer elects to make the safe harbor for small taxpayers election under the Regulation 1.263(a)-3(h) FRATERNAL ORDER OF POLICE 52 hereby adopts for book and Federal income tax purposes the following policy regarding capitalization expenses for the year beginning January 1, 2024. In accordance with Internal Revenue Code Sections 167 and 168 and related Regulations FRATERNAL ORDER OF POLICE 52 has determined that amounts whose individual cost (including tax, installation and delivery costs) does not exceed $2500 will be deducted as incurred as operating expense. Amounts exceeding this dollar limit will be examined individually to determine if their use or purpose requires capitalization under the betterment, adaptation or restoration rules used by the Internal Revenue Service and will be capitalized or expensed as incurred as a result of the application of those rules.”

Form 990, Part IX, Line 24E

“National dues 3027. 3027. 0. 0.”

Form 990, Part IX, Line 24E

“State dues 9340. 9340. 0. 0.”

Form 990, Part IX, Line 24E

“SUPPLIES 224. 224. 0. 0.”

Raw XML Appendix390 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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IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt016902
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt119872
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt02500
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt02500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016186
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OLDIES SHOW
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GUN RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0251
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0251
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt066239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014040
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt080279
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt066239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014040
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt080279
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt064093
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt07495
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt07495
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05678
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05133
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0545
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0262
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0262
IRS990ScheduleG/LicensedStatesCd0PA
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt066239
IRS990ScheduleG/TotalNetToOrganizationAmt029465
IRS990ScheduleG/TotalRetainedByContractorsAmt036774
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS ONE LEVEL OF MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE TO ELECT THE BOARD MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY DECISIONS MADE BY THE BOARD THAT INVOLVE A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LARGE INVESTMENT OR POLICY AND PROCEDURES ARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VOTED UPON BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED BY THE OFFICERS BEFORE SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION DETERMINED BY COMPARABLE SALARIES IN THE AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION DETERMINED BY COMPARABLE SALARIES IN THE AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The taxpayer elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The taxpayer elects to make the safe harbor for small taxpayers election under the Regulation 1.263(a)-3(h) FRATERNAL ORDER OF POLICE 52 hereby adopts for book and Federal income tax purposes the following policy regarding capitalization expenses for the year beginning January 1, 2024. In accordance with Internal Revenue Code Sections 167 and 168 and related Regulations FRATERNAL ORDER OF POLICE 52 has determined that amounts whose individual cost (including tax, installation and delivery costs) does not exceed $2500 will be deducted as incurred as operating expense. Amounts exceeding this dollar limit will be examined individually to determine if their use or purpose requires capitalization under the betterment, adaptation or restoration rules used by the Internal Revenue Service and will be capitalized or expensed as incurred as a result of the application of those rules.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10NATIONAL DUES 3027. 3027. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11STATE DUES 9340. 9340. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SUPPLIES 224. 224. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0190259
IRS990/TotalAssetsEOYAmt0204386
IRS990/TotalAssetsGrp/BOYAmt0190259
IRS990/TotalAssetsGrp/EOYAmt0204386
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020360
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036774
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt046690
IRS990/TotalFunctionalExpensesGrp/TotalAmt083464
IRS990/TotalGrossUBIAmt019869
IRS990/TotalLiabilitiesBOYAmt01496
IRS990/TotalLiabilitiesEOYAmt01497
IRS990/TotalLiabilitiesGrp/BOYAmt01496
IRS990/TotalLiabilitiesGrp/EOYAmt01497
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0188763
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0202889
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt046690
IRS990/TotalProgramServiceRevenueAmt0156
IRS990/TotalReportableCompFromOrgAmt07400
IRS990/TotalRevenueGrp/ExclusionAmt044224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013137
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097590
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019869
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0190259
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0204386
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 184
IRS990/USAddress/CityNm0DANVILLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017821
IRS990/VotingMembersGoverningBodyCnt0219
IRS990/VotingMembersIndependentCnt0219
IRS990/WebsiteAddressTxt0www.susquehannavalleyfop.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLAY R FAHRINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECTY
ReturnHeader/BusinessOfficerGrp/PhoneNum05704906961
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE 52
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0237586170
ReturnHeader/Filer/PhoneNum05704906961
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 184
ReturnHeader/Filer/USAddress/CityNm0DANVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017821
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460797872
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Susan Shultz CPA Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0521 E Market Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Danville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017821
ReturnHeader/PreparerPersonGrp/PhoneNum05702758846
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susan M Shultz CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-07T13:05:14-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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