Civic Intelligence

Fraternal Order of Police

EIN 58-1241113 • 501(c)8 • Macon, GA

Profile

Promote public safety. Increase trust and rapport between the public and law enforcement officers.

2465 Heath RoadMacon, GA 31206

n/A

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

2nd percentile

-238%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

86th percentile

$1,760

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 24.8% of source-year revenue.

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

Asset Growth

16th percentile

-18%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

12th percentile

-36%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$77,331

Down $16,916 (-18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$77,331

Down $16,916 (-18%) from 2023

Revenue

Down

$7,108

Down $4,035 (-36%) from 2023

Expenses

Down

$24,024

Down $13,304 (-36%) from 2023

Net Income

Up

-$16,916

Up $9,269 (+35%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $168,996Liabilities 2010: $0Net Assets 2010: $168,9962010Assets 2011: $160,256Liabilities 2011: $0Net Assets 2011: $160,2562011Assets 2012: $167,330Liabilities 2012: $0Net Assets 2012: $167,3302012Assets 2013: $168,522Liabilities 2013: $0Net Assets 2013: $168,5222013Assets 2014: $163,496Liabilities 2014: $0Net Assets 2014: $163,4962014Assets 2015: $161,519Liabilities 2015: $0Net Assets 2015: $161,5192015Assets 2016: $155,613Liabilities 2016: $0Net Assets 2016: $155,6132016Assets 2017: $154,171Liabilities 2017: $0Net Assets 2017: $154,1712017Assets 2018: $152,072Liabilities 2018: $0Net Assets 2018: $152,0722018Assets 2019: $154,650Liabilities 2019: $4,074Net Assets 2019: $150,5762019Assets 2020: $164,347Liabilities 2020: $0Net Assets 2020: $164,3472020Assets 2021: $149,305Liabilities 2021: $0Net Assets 2021: $149,3052021Assets 2022: $120,432Liabilities 2022: $0Net Assets 2022: $120,4322022Assets 2023: $94,247Liabilities 2023: $0Net Assets 2023: $94,2472023Assets 2024: $77,331Liabilities 2024: $0Net Assets 2024: $77,3312024

Highlighted filing

2024

Assets$77,331
Liabilities$0
Net Assets$77,331

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $210,8452010Revenue 2011: $183,730Expenses 2011: $192,470Net Income 2011: -$8,7402011Expenses 2012: $187,6202012Revenue 2013: $161,310Expenses 2013: $160,118Net Income 2013: $1,1922013Revenue 2014: $136,811Expenses 2014: $141,837Net Income 2014: -$5,0262014Revenue 2015: $127,227Expenses 2015: $129,204Net Income 2015: -$1,9772015Revenue 2016: $111,948Expenses 2016: $117,854Net Income 2016: -$5,9062016Revenue 2017: $110,296Expenses 2017: $111,735Net Income 2017: -$1,4392017Revenue 2018: $97,368Expenses 2018: $99,469Net Income 2018: -$2,1012018Revenue 2019: $82,435Expenses 2019: $83,930Net Income 2019: -$1,4952019Revenue 2020: $103,485Expenses 2020: $89,714Net Income 2020: $13,7712020Revenue 2021: $36,257Expenses 2021: $51,300Net Income 2021: -$15,0432021Revenue 2022: $19,891Expenses 2022: $48,765Net Income 2022: -$28,8742022Revenue 2023: $11,143Expenses 2023: $37,328Net Income 2023: -$26,1852023Revenue 2024: $7,108Expenses 2024: $24,024Net Income 2024: -$16,9162024

Highlighted filing

2024

Revenue$7,108
Expenses$24,024
Net Income-$16,916

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.07$0.24$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.11$0.37$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.20$0.49$0.29
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.36$0.51$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$1.03$0.90$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.55$0.04$1.51$0.82$0.84$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.97$0.99$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.10$1.12$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$1.12$1.18$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$1.27$1.29$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$1.37$1.42$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.61$1.60$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.00$1.67$1.88
2011Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$1.84$1.92$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.00$1.69$2.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$7,108
Mission and Program Overview

Mission

Promote public safety. Increase trust and rapport between the public and law enforcement officers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$65,063$61,674▼ $3,389
Savings and Temporary Cash Investments$18,467$12,577▼ $5,890
Cash and Non-Interest-Bearing Accounts$10,716$3,080▼ $7,636
Total Assets$94,247$77,331▼ $16,916
Other Assets Total$1--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$94,247$77,331▼ $16,916
Total Net Assets Fund Balance$94,247$77,331▼ $16,916
Total Liabilities and Net Assets / Fund Balance$94,247$77,331▼ $16,916

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$47,823$152,722$200,545
Land$13,851-$13,851
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard KoryVice Pres SeFT$1,760$1,760

Board Members and Trustees

NameTitle
Danny ThigpinPresident
Jeff PettisTrustee
Mickey PearceTrustee
Kerry PilcherSgt at Arms
Mike SmallwoodState Truste
Randy GonzalezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,025
Program Service Revenue
$0
Investment Income
$83
Other Revenue
$0
All Other Contributions
$180
Change in Net Assets
$-16,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,024
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-$13,703-$13,703
Depreciation Depletion$982$2,407-$3,389
Payments to Affiliates-$2,047-$2,047
Fees for Services Accounting-$684-$684
Other Expenses-$20-$20
All Other Expenses-$15-$15
Total Functional Expenses$982$23,042$0$24,024
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Form 990 is presented to the governing body at regular meeting for approval and signature.

Form 990, Page 6, Part VI, Line 15A

Nominal amounts are paid to top officials for their service. Compensation and approval is discussed and voted upon at regular meetings.

Form 990, Page 6, Part VI, Line 15B

Nominal amounts are paid to select officers for their service. Compensation and approval is discussed and voted upon at regular meetings.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
58-1241113
Phone
4784779007
Address
2465 HEATH ROAD, MACON, GA 31206
Doing Business As
WL SPARKY O'CAIN LODGE 3

Signing Officer

Name
Mickey Pearce
Title
Trustee
Phone
4788084976
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danny Thigpin
Formed
1988
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Easom & Easom Pc
Address
230 PERIMETER CROSSING, MACON, GA 31210
Preparer
Marcelina L Easom CPA
Phone
4784774666
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Bike helmet and safety program: distribute bike helmets to children; educate children on safety matters.

Form 990, Part XI, Line 9

Balance sheet correction 0

Raw XML Appendix288 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRES SE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt4STATE TRUSTE
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IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BIKE HELMET AND SAFETY PROGRAM: DISTRIBUTE BIKE HELMETS TO CHILDREN; EDUCATE CHILDREN ON SAFETY MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED TO THE GOVERNING BODY AT REGULAR MEETING FOR APPROVAL AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOMINAL AMOUNTS ARE PAID TO TOP OFFICIALS FOR THEIR SERVICE. COMPENSATION AND APPROVAL IS DISCUSSED AND VOTED UPON AT REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NOMINAL AMOUNTS ARE PAID TO SELECT OFFICERS FOR THEIR SERVICE. COMPENSATION AND APPROVAL IS DISCUSSED AND VOTED UPON AT REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BALANCE SHEET CORRECTION 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077331
IRS990/TotalOtherProgSrvcExpenseAmt0982
IRS990/TotalProgramServiceExpensesAmt0982
IRS990/TotalReportableCompFromOrgAmt01760
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07108
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt094247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077331
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICKEY PEARCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04788084976
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0581241113
ReturnHeader/Filer/PhoneNum04784779007
ReturnHeader/Filer/USAddress/AddressLine1Txt02465 HEATH ROAD
ReturnHeader/Filer/USAddress/CityNm0MACON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031206
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464473957
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EASOM & EASOM PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 PERIMETER CROSSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031210
ReturnHeader/PreparerPersonGrp/PhoneNum04784774666
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARCELINA L EASOM CPA
ReturnHeader/ReturnTs02025-06-13T12:21:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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