Civic Intelligence

Fraternal Order of Police 165

EIN 35-1497037 • 501(c)8 • Valparaiso, IN

Profile

To foster mutual and public fraternal benefit and promotion of police officers as public servants

PO Box 1623 2755 State Rd 49Valparaiso, IN 46384

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

95th percentile

55%

Higher net margin than 95% of similar nonprofits.

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

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 2024

Asset Growth

89th percentile

23%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

89th percentile

48%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$250,132

Up $46,920 (+23%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$250,132

Up $46,920 (+23%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin95th percentile

Revenue

Up

$72,982

Up $23,692 (+48%) from 2023

Expenses

Down

$32,488

Down $3,414 (-9.5%) from 2023

Net Income

Up

$40,494

Up $27,106 (+202%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$300K$200K$100K$0Assets 2010: $132,494Liabilities 2010: $0Net Assets 2010: $132,4942010Assets 2011: $125,497Liabilities 2011: $0Net Assets 2011: $125,4972011Assets 2012: $129,937Liabilities 2012: $0Net Assets 2012: $129,9372012Assets 2013: $109,590Liabilities 2013: $0Net Assets 2013: $109,5902013Assets 2019: $128,035Net Assets 2019: $128,0352019Assets 2020: $159,081Net Assets 2020: $159,0812020Assets 2021: $204,378Liabilities 2021: $0Net Assets 2021: $204,3782021Assets 2022: $189,824Net Assets 2022: $189,8242022Assets 2023: $203,212Net Assets 2023: $203,2122023Assets 2024: $250,132Net Assets 2024: $250,1322024

Highlighted filing

2024

Assets$250,132
Liabilities-
Net Assets$250,132
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$100K$50K$0-$50KExpenses 2010: $36,1582010Expenses 2011: $26,9242011Expenses 2012: $32,3962012Revenue 2013: $24,000Expenses 2013: $44,347Net Income 2013: -$20,3472013Revenue 2019: $72,241Expenses 2019: $22,187Net Income 2019: $50,0542019Revenue 2020: $47,053Expenses 2020: $16,007Net Income 2020: $31,0462020Revenue 2021: $69,152Expenses 2021: $23,855Net Income 2021: $45,2972021Revenue 2022: $56,097Expenses 2022: $31,353Net Income 2022: $24,7442022Revenue 2023: $49,290Expenses 2023: $35,902Net Income 2023: $13,3882023Revenue 2024: $72,982Expenses 2024: $32,488Net Income 2024: $40,4942024

Highlighted filing

2024

Revenue$72,982
Expenses$32,488
Net Income$40,494
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$250,132
Liabilities
-
Net assets
$250,132
Revenue
$72,982
Expenses
$32,488
Net income
$40,494
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.50$2.50$0.73$0.32$0.40
2023Detailed filing. Detailed filing data is available for this year.$2.03$2.03$0.49$0.36$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.90$1.90$0.56$0.31$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.69$0.24$0.45
2020Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.47$0.16$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.28$1.28$0.72$0.22$0.50
2013Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.24$0.44$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 27, 2025
Return Version
2024v5.1
Gross Receipts
$145,890
Mission and Program Overview

Mission

To foster mutual and public fraternal benefit and promotion of police officers as public servants

Program Services

DescriptionGrantsExpenses
MEMBER BENEFITS INCLUDING RETIREMENT, SICKNESS AND LEGAL ASSISTANCE.--
DONATIONS TO OTHER ORGANIZATIONS TO PROMOTE POLICE OFFICERPROFESSION FOR VARIOUS CAMPS AND PROGRAMS TO PROMOTEPUBLIC AWARENESS AND VISIBILITY--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID MURRAYPresidentPT$0--
JASON PRASCHAKVice PresidentPT$0--
JOSH CRAYNETreasurerPT$0--
RALPH GOOTEEMembership SecretaryPT$0--
DIANE DJOKICRecording SecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$49,350$49,350$38,562$10,788
Cops for Kids$14,800$14,800$9,529$5,271
Total Events$82,765$82,765$66,648$16,117
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police 165
EIN
35-1497037
Phone
2193070645
Address
PO BOX 1623 2755 STATE RD 49, VALPARAISO, IN 46384

Signing Officer

Name
Bud Gootee
Title
Membership Secretary
Phone
2193070645
Signed
2025-04-27
Discuss with paid preparer
Yes

Preparer

Firm
Nugent & Co LLC
Address
6356 Central Ave, Portage, IN 46368
Preparer
Joseph J Nugent Ii
Phone
2197622278
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Embezzlement repayment 5250.”

Form 990EZ, Part I, Line 8

“LEGAL DEFENSE 6380.”

Form 990EZ, Part I, Line 8

“MISC 139.”

Form 990EZ, Part I, Line 16

“BANK CHARGES 132.”

Form 990EZ, Part I, Line 16

“DONATIONS 5715.”

Form 990EZ, Part I, Line 16

“MEETINGS 2285.”

Form 990EZ, Part I, Line 16

“PER CAPITA 6523.”

Form 990EZ, Part I, Line 16

“POSTAGE 505.”

Form 990EZ, Part I, Line 16

“SCHOLARSHIP AWARDS 5000.”

Form 990EZ, Part I, Line 16

“SUPPLIES 56.”

Form 990EZ, Part I, Line 16

“INSURANCE 1059.”

Form 990EZ, Part I, Line 16

“LICENSE 22.”

Raw XML Appendix171 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt010881
IRS990EZ/BooksInCareOfDetail/PersonNm0BUD GOOTEE
IRS990EZ/BooksInCareOfDetail/PhoneNum02193070645
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02755 STATE RD 49
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Valparaiso
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046383
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0203212
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0250132
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01631
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt040494
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0310
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0203212
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0250132
IRS990EZ/FundraisingGrossIncomeAmt083865
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0145890
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt039666
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt08959
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0203212
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0250132
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0203212
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0250132
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID MURRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JASON PRASCHAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSH CRAYNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RALPH GOOTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DIANE DJOKIC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBERSHIP SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4RECORDING SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt06426
IRS990EZ/OtherExpensesTotalAmt021297
IRS990EZ/OtherRevenueTotalAmt011769
IRS990EZ/PrimaryExemptPurposeTxt0TO FOSTER MUTUAL AND PUBLIC FRATERNAL BENEFIT AND PROMOTION OF POLICE OFFICERS AS PUBLIC SERVANTS
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MEMBER BENEFITS INCLUDING RETIREMENT, SICKNESS AND LEGAL ASSISTANCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DONATIONS TO OTHER ORGANIZATIONS TO PROMOTE POLICE OFFICERPROFESSION FOR VARIOUS CAMPS AND PROGRAMS TO PROMOTEPUBLIC AWARENESS AND VISIBILITY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt072908
IRS990EZ/SpecialEventsNetIncomeLossAmt010957
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032488
IRS990EZ/TotalRevenueAmt072982
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt01520
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01520
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt066648
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0300
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COPS FOR KIDS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt09240
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09240
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt049350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt018615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt082765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt049350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt018615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt082765
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016117
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt0545
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0545
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06648
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt054739
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09529
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt038562
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0304
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0304
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMBEZZLEMENT REPAYMENT 5250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEGAL DEFENSE 6380.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISC 139.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES 132.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DONATIONS 5715.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEETINGS 2285.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PER CAPITA 6523.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7POSTAGE 505.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SCHOLARSHIP AWARDS 5000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUPPLIES 56.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10INSURANCE 1059.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11LICENSE 22.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BUD GOOTEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBERSHIP SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02193070645
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE 165
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0351497037
ReturnHeader/Filer/PhoneNum02193070645
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1623 2755 STATE RD 49
ReturnHeader/Filer/USAddress/CityNm0VALPARAISO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046384
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351939961
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nugent & Co LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06356 Central Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portage
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046368
ReturnHeader/PreparerPersonGrp/PhoneNum02197622278
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH J NUGENT II
ReturnHeader/ReturnTs02025-05-06T14:30:07-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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