Civic Intelligence

Fraternal Order of Police

EIN 31-0949962 • 501(c)8 • Anderson, SC

Profile

To provide law enforcement support and education to all members within the organization and to help suppport the community needs and events.

121 Ryder LaneAnderson, SC 29625

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Siviq Scores

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

Liabilities / Assets

84th percentile

0.19x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

1.01x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

14th percentile

-16%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

64th percentile

$2,100

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

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

Asset Growth

24th percentile

-2.8%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

44th percentile

1.2%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$368,551

Down $10,733 (-2.8%) from 2023

Liabilities

Up

$69,241

Up $14 (+0.0%) from 2023

Net Assets

Down

$299,310

Down $10,747 (-3.5%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin14th percentile

Revenue

Up

$68,719

Up $812 (+1.2%) from 2023

Expenses

Up

$79,466

Up $8,983 (+13%) from 2023

Net Income

Down

-$10,747

Down $8,171 (-317%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$400K$300K$200K$100K$0Assets 2020: $337,928Liabilities 2020: $69,381Net Assets 2020: $268,5472020Assets 2021: $356,442Liabilities 2021: $69,514Net Assets 2021: $286,9282021Assets 2022: $382,525Liabilities 2022: $69,892Net Assets 2022: $312,6332022Assets 2023: $379,284Liabilities 2023: $69,227Net Assets 2023: $310,0572023Assets 2024: $368,551Liabilities 2024: $69,241Net Assets 2024: $299,3102024

Highlighted filing

2024

Assets$368,551
Liabilities$69,241
Net Assets$299,310
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$100K$50K$0-$50KRevenue 2020: $66,007Expenses 2020: $62,884Net Income 2020: $3,1232020Revenue 2021: $89,651Expenses 2021: $71,270Net Income 2021: $18,3812021Revenue 2022: $98,863Expenses 2022: $73,158Net Income 2022: $25,7052022Revenue 2023: $67,907Expenses 2023: $70,483Net Income 2023: -$2,5762023Revenue 2024: $68,719Expenses 2024: $79,466Net Income 2024: -$10,7472024

Highlighted filing

2024

Revenue$68,719
Expenses$79,466
Net Income-$10,747
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$368,551
Liabilities
$69,241
Net assets
$299,310
Revenue
$68,719
Expenses
$79,466
Net income
-$10,747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.69$2.99$0.69$0.79$0.11
2023Detailed filing. Detailed filing data is available for this year.$3.79$0.69$3.10$0.68$0.70$0.03
2022Detailed filing. Detailed filing data is available for this year.$3.83$0.70$3.13$0.99$0.73$0.26
2021Detailed filing. Detailed filing data is available for this year.$3.56$0.70$2.87$0.90$0.71$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.38$0.69$2.69$0.66$0.63$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$767,049
Mission and Program Overview

Mission

To provide law enforcement support and education to all members within the organization and to help suppport the community needs and events.

Law enforcement support and education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$202,011$197,269▼ $4,742
Land, Buildings, and Equipment, Net$177,273$171,282▼ $5,991
Loans From Officers Directors$37,953$37,953→ $0
Total Assets$379,284$368,551▼ $10,733
Liabilities
Unsecured Notes Loans Payable$30,000$30,000→ $0
Other Liabilities$1,274$1,288▲ $14
Total Liabilities$69,227$69,241▲ $14
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$310,057$299,310▼ $10,747
Total Net Assets Fund Balance$310,057$299,310▼ $10,747
Total Liabilities and Net Assets / Fund Balance$379,284$368,551▼ $10,733

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$65,091$85,488-
Land$90,169--
Equipment-$23,141-
Leasehold Improvements$16,022$56,586-
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Robert MurphyTreasurerPT$2,100$2,100

Board Members and Trustees

NameTitle
Robert AyersPresident
Joe MarshbanksVice President
Karen SzubinskiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$9,570
Program Service Revenue
$0
Investment Income
$10,846
Other Revenue
$48,303
Change in Net Assets
$-10,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$16,074$16,074-$32,148
Benefits to Members$29,432--$29,432
Depreciation Depletion-$5,991-$5,991
Insurance$4,402--$4,402
Travel$4,400--$4,400
Office Expenses$1,693--$1,693
Fees for Services Accounting-$1,400-$1,400
Total Functional Expenses$56,001$23,465$0$79,466
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$746,633
Gaming Direct Expenses$698,330
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Robert MurphyTreasurerLawn MaintenanceNo$2,100

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$37,953$37,953→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sc Bingo Withholdings$1,288
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 6

“MEMBERS”

Part VI Line 7A

“MEMBERS”

Part VI Line 7B

“MEMBERS”

Part VI Line 8A

“MINUTES FOR MEETINGS”

Part VI Line 11B

“Information available upon request”

Part VI Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
31-0949962
In Care Of
% ROBERT MURPHY
Phone
8642257570
Address
121 RYDER LANE, Anderson, SC 29625

Signing Officer

Name
Robert Murphy
Title
Mr
Phone
8648443041
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Murphy
Formed
1970
Legal Domicile
Sc
Voting Board Members
250
Independent Board Members
0
Employees
0
Volunteers
250

Preparer

Preparer
Amy D Heard
Phone
8646179452
Raw XML Appendix354 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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0379284
IRS990/TotalAssetsEOYAmt0368551
IRS990/TotalAssetsGrp/BOYAmt0379284
IRS990/TotalAssetsGrp/EOYAmt0368551
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09570
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023465
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt056001
IRS990/TotalFunctionalExpensesGrp/TotalAmt079466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069227
IRS990/TotalLiabilitiesEOYAmt069241
IRS990/TotalLiabilitiesGrp/BOYAmt069227
IRS990/TotalLiabilitiesGrp/EOYAmt069241
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0310057
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0299310
IRS990/TotalOtherCompensationAmt02100
IRS990/TotalProgramServiceExpensesAmt056001
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010846
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt068719
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0379284
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0368551
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt04400
IRS990/TravelGrp/TotalAmt04400
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt030000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt030000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0121 RYDER LANE
IRS990/USAddress/CityNm0ANDERSON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029625
IRS990/VotingMembersGoverningBodyCnt0250
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MURPHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MR
ReturnHeader/BusinessOfficerGrp/PhoneNum08648443041
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0310949962
ReturnHeader/Filer/InCareOfNm0% ROBERT MURPHY
ReturnHeader/Filer/PhoneNum08642257570
ReturnHeader/Filer/USAddress/AddressLine1Txt0121 RYDER LANE
ReturnHeader/Filer/USAddress/CityNm0Anderson
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029625
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerPersonGrp/PhoneNum08646179452
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY D HEARD
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-10T20:37:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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