Civic Intelligence

Fraternal Order of Police

EIN 45-0426789 • 501(c)8 • Fargo, ND

990-N Coverage

Profile

To provide support to the Peace Officers of the Red River Valley area of Fargo North Dakota

PO Box 962Fargo, ND 58107
Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

55th percentile

4.0%

Higher net margin than 55% 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

65th percentile

4.4%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

43rd percentile

-4.0%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$291,117

Up $12,228 (+4.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$291,117

Up $12,228 (+4.4%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin55th percentile

Revenue

Down

$306,276

Down $12,785 (-4.0%) from 2023

Expenses

Up

$294,054

Up $39,009 (+15%) from 2023

Net Income

Down

$12,222

Down $51,794 (-81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$300K$200K$100K$0Assets 2021: $176,511Liabilities 2021: $0Net Assets 2021: $176,5112021Assets 2022: $213,236Liabilities 2022: $0Net Assets 2022: $213,2362022Assets 2023: $278,889Liabilities 2023: $0Net Assets 2023: $278,8892023Assets 2024: $291,117Liabilities 2024: $0Net Assets 2024: $291,1172024

Highlighted filing

2024

Assets$291,117
Liabilities$0
Net Assets$291,117
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$400K$300K$200K$100K$0Revenue 2021: $255,948Expenses 2021: $218,116Net Income 2021: $37,8322021Revenue 2022: $287,605Expenses 2022: $250,880Net Income 2022: $36,7252022Revenue 2023: $319,061Expenses 2023: $255,045Net Income 2023: $64,0162023Revenue 2024: $306,276Expenses 2024: $294,054Net Income 2024: $12,2222024

Highlighted filing

2024

Revenue$306,276
Expenses$294,054
Net Income$12,222
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$291,117
Liabilities
$0
Net assets
$291,117
Revenue
$306,276
Expenses
$294,054
Net income
$12,222
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$3.06$2.94$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$3.19$2.55$0.64
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$2.88$2.51$0.37
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$2.56$2.18$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$306,276
Mission and Program Overview

Mission

To provide support to the Peace Officers of the Red River Valley area of Fargo North Dakota

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$227,388-
Cash and Non-Interest-Bearing Accounts$278,889$63,729▼ $215,160
Total Assets$278,889$291,117▲ $12,228
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$278,889$291,117▲ $12,228
Total Net Assets Fund Balance$278,889$291,117▲ $12,228
Total Liabilities and Net Assets / Fund Balance$278,889$291,117▲ $12,228
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Michael ClowerPresident
Dane RonningVice President
Kerri GortmakerSecretary
Katie VioletTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$301,809
Program Service Revenue
$0
Investment Income
$4,467
Other Revenue
$0
Change in Net Assets
$12,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Professional Fundraising Fees$182,609
Other Expenses$111,445
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising---$182,609
Payments to Affiliates$18,208--$18,208
Travel$5,876--$5,876
Fees for Services Management$2,200--$2,200
Office Expenses$1,590--$1,590
Information Technology$1,087--$1,087
Conferences and Meetings$594--$594
Fees for Services Accounting$375--$375
Other Expenses$367--$367
Total Functional Expenses$111,445$0$0$294,054
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$182,609
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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

Part VI Line 11B

“The Treasurer preparers the financials. Those are sent to an outside CPA /”

Part VI Line 11B

“Tax Preparer, and then the board reviews the final returns”

Part VI Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
45-0426789
In Care Of
% Michael Clower
Phone
7013714410
Address
PO Box 962, Fargo, ND 58107

Signing Officer

Name
Michael Clower
Title
President
Phone
7013714410
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Clower
Legal Domicile
Nd
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Preparer
Kurt D Bollman
Phone
7018662037
Raw XML Appendix270 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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