Civic Intelligence

Fraternal Order of Police

EIN 61-1027186 • 501(c)8 • Louisville, KY

Profile

To promote and increase benefits, salaries, training, education,death benefits, working conditions for all kentucky law enforcement officersand their widows and children. Total members in ky lodges is 9300.

6204 Price Lane DrLouisville, KY 40229-1636

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Asset Growth

76th percentile

9.5%

Faster asset growth than 76% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

69%

Faster revenue growth than 90% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$513,827

Up $44,636 (+9.5%) from 2022

Liabilities

Down

$534

Down $2 (-0.4%) from 2022

Net Assets

Up

$513,293

Up $44,638 (+9.5%) from 2022

Operations
Liabilities / Revenue34th percentileNet Margin67th percentile

Revenue

Up

$444,213

Up $180,710 (+69%) from 2022

Expenses

Up

$382,365

Up $73,782 (+24%) from 2022

Net Income

Up

$61,848

Up $106,928 (+237%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$800K$600K$400K$200K$0Assets 2011: $673,175Liabilities 2011: $0Net Assets 2011: $673,1752011Assets 2012: $535,904Liabilities 2012: $0Net Assets 2012: $535,9042012Assets 2013: $514,576Liabilities 2013: $0Net Assets 2013: $514,5762013Assets 2014: $496,093Liabilities 2014: $0Net Assets 2014: $496,0932014Assets 2015: $493,629Liabilities 2015: $0Net Assets 2015: $493,6292015Assets 2016: $515,573Liabilities 2016: $0Net Assets 2016: $515,5732016Assets 2017: $491,473Liabilities 2017: $0Net Assets 2017: $491,4732017Assets 2018: $432,190Liabilities 2018: $0Net Assets 2018: $432,1902018Assets 2019: $448,265Liabilities 2019: $512Net Assets 2019: $447,7532019Assets 2020: $517,462Liabilities 2020: $534Net Assets 2020: $516,9282020Assets 2021: $514,272Liabilities 2021: $534Net Assets 2021: $513,7382021Assets 2022: $469,191Liabilities 2022: $536Net Assets 2022: $468,6552022Assets 2023: $513,827Liabilities 2023: $534Net Assets 2023: $513,2932023

Highlighted filing

2023

Assets$513,827
Liabilities$534
Net Assets$513,293
Open 2023 Filing

Operations Trend

Revenue Growth90th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $411,6462011Revenue 2012: $184,827Expenses 2012: $322,099Net Income 2012: -$137,2722012Revenue 2013: $276,641Expenses 2013: $297,969Net Income 2013: -$21,3282013Revenue 2014: $283,356Expenses 2014: $301,840Net Income 2014: -$18,4842014Revenue 2015: $279,825Expenses 2015: $282,288Net Income 2015: -$2,4632015Revenue 2016: $306,093Expenses 2016: $283,891Net Income 2016: $22,2022016Revenue 2017: $200,496Expenses 2017: $211,454Net Income 2017: -$10,9582017Revenue 2018: $162,398Expenses 2018: $188,891Net Income 2018: -$26,4932018Revenue 2019: $207,486Expenses 2019: $191,938Net Income 2019: $15,5482019Revenue 2020: $170,250Expenses 2020: $101,074Net Income 2020: $69,1762020Revenue 2021: $176,288Expenses 2021: $179,478Net Income 2021: -$3,1902021Revenue 2022: $263,503Expenses 2022: $308,583Net Income 2022: -$45,0802022Revenue 2023: $444,213Expenses 2023: $382,365Net Income 2023: $61,8482023

Highlighted filing

2023

Revenue$444,213
Expenses$382,365
Net Income$61,848
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$513,827
Liabilities
$534
Net assets
$513,293
Revenue
$444,213
Expenses
$382,365
Net income
$61,848
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.14$0.01$5.13$4.44$3.82$0.62
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$0.01$4.69$2.64$3.09$0.45
2021Summary only. Only limited summary data is available for this year.$5.14$0.01$5.14$1.76$1.79$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.01$5.17$1.70$1.01$0.69
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.01$4.48$2.07$1.92$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$0.00$4.32$1.62$1.89$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.91$0.00$4.91$2.00$2.11$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.00$5.16$3.06$2.84$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$0.00$4.94$2.80$2.82$0.02
2014Detailed filing. Detailed filing data is available for this year.$4.96$0.00$4.96$2.83$3.02$0.18
2013Detailed filing. Detailed filing data is available for this year.$5.15$0.00$5.15$2.77$2.98$0.21
2012Summary only. Only limited summary data is available for this year.$5.36$0.00$5.36$1.85$3.22$1.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$0.00$6.73$4.12
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 8, 2023
Return Version
2022v5.0
Gross Receipts
$269,774
Mission and Program Overview

Mission

To promote and increase benefits, salaries, training, education,death benefits, working conditions for all kentucky law enforcement officersand their widows and children. Total members in ky lodges is 9900.

To promote and increase benefits, salaries, training, education, deth benefits, and improve working conditions for all kentuckylaw enforcement officers, their spouses and children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$435,060$379,979▼ $55,081
Investments in Publicly Traded Securities$79,000$79,000→ $0
Other Notes and Loans Receivable, Net-$10,000-
Land, Buildings, and Equipment, Net$212$212→ $0
Total Assets$514,272$469,191▼ $45,081
Liabilities
Accounts Payable and Accrued Expenses$534$536▲ $2
Total Liabilities$534$536▲ $2
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$513,738$468,655▼ $45,083
Total Net Assets Fund Balance$513,738$468,655▼ $45,083
Total Liabilities and Net Assets / Fund Balance$514,272$469,191▼ $45,081

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$212$27,414$27,626
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Scott HildebrandChairman of Trustees
Berl PerduePresident
David MutchlerNational Trustee
Robert Bringhurst2nd VP
Timothy DavisChaplin
Dennis SpauldingSecretary
Bryan B BogardTreasurer
Mike SweenyVP
Revenue and Support

Revenue Composition

Contributions and Grants
$269,774
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-6,271
All Other Contributions
$75,000
Change in Net Assets
$-45,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,641
Salaries, Compensation, and Employee Benefits$12,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel-$62,007-$62,007
Fees for Services Legal-$59,368-$59,368
Conferences and Meetings-$35,642-$35,642
Fees for Services Other-$23,297-$23,297
Other Expenses$77,920$17,387-$17,387
Current Officers, Directors, Trustees, and Key Employees-$12,200-$12,200
Advertising$8,836--$8,836
Office Expenses-$3,191-$3,191
All Other Expenses-$2,746-$2,746
Fees for Services Accounting-$2,579-$2,579
Benefits to Members$1,742--$1,742
Insurance-$1,668-$1,668
Total Functional Expenses$88,498$220,085$0$308,583
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Membership is open to any regularly appointed law enforcement officerin the united states or any of it political subdivisions. Membership isdevided into two classes, active and retired.”

Member election for additional members Part VI line 7A

“Members elect delegates to the state lodgeboard through the subordinate lodges. The 55 delegates then elect officers and the state lodge executive board, at the annual convention.”

Governing body decisions Part VI line 7B

“Decisions are subject to review and approval of the board of delegates at the annual convention. A sobordinate lodge or the exective board may propose amendments to the constitution and bylaws which are subject to approval by a majority of the delegates.”

Form 990 governing body review Part VI line 11

“Before submission the 990 is reviewed by members of the governing body”

Conflict of interest policy compliance Part VI line 12C

“Exective board members are required to sign conflict of interest statments”

CEO executive director top management comp Part VI line 15A

“Compensation of thec organizations ceo, exective director or top management official is determined and approved by the exective board and the lodge delegates and contemporaneously reflected in the minutes of the meeting. Compensation is reviewed and established in comparison with other fop organizations and other similar organizations.”

Governing documents etc available to public Part VI line 19

“Documents are made avaiable to the public upon request”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police Ky
EIN
61-1027186
Address
6204 PRICE LANE DR, LOUISVILLE, KY 40229-1636
Doing Business As
Kentucky State Lodge

Signing Officer

Name
Bryan B Bogard
Title
Treasurer
Phone
6064393333
Signed
2023-04-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Bryan B Bogard
Formed
1942
Legal Domicile
Ky
Voting Board Members
55
Independent Board Members
55
Employees
0

Preparer

Firm
Railey Financial Service
Address
4359 DIXIE HWY, Elsmere, KY 41018
Preparer
Randolph Railey
Phone
8592615757
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING”

Raw XML Appendix350 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/PYContributionsGrantsAmt0176288
IRS990/PYOtherExpensesAmt0140504
IRS990/PYRevenuesLessExpensesAmt0-3190
IRS990/PYSalariesCompEmpBnftPaidAmt034961
IRS990/PYTotalExpensesAmt0179478
IRS990/PYTotalRevenueAmt0176288
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IRS990/ReconcilationRevenueExpnssAmt0-45080
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt027414
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027626
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0212
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS OPEN TO ANY REGULARLY APPOINTED LAW ENFORCEMENT OFFICERIN THE UNITED STATES OR ANY OF IT POLITICAL SUBDIVISIONS. MEMBERSHIP ISDEVIDED INTO TWO CLASSES, ACTIVE AND RETIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT DELEGATES TO THE STATE LODGEBOARD THROUGH THE SUBORDINATE LODGES. THE 55 DELEGATES THEN ELECT OFFICERS AND THE STATE LODGE EXECUTIVE BOARD, AT THE ANNUAL CONVENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO REVIEW AND APPROVAL OF THE BOARD OF DELEGATES AT THE ANNUAL CONVENTION. A SOBORDINATE LODGE OR THE EXECTIVE BOARD MAY PROPOSE AMENDMENTS TO THE CONSTITUTION AND BYLAWS WHICH ARE SUBJECT TO APPROVAL BY A MAJORITY OF THE DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BEFORE SUBMISSION THE 990 IS REVIEWED BY MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECTIVE BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THEC ORGANIZATIONS CEO, EXECTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL IS DETERMINED AND APPROVED BY THE EXECTIVE BOARD AND THE LODGE DELEGATES AND CONTEMPORANEOUSLY REFLECTED IN THE MINUTES OF THE MEETING. COMPENSATION IS REVIEWED AND ESTABLISHED IN COMPARISON WITH OTHER FOP ORGANIZATIONS AND OTHER SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE MADE AVAIABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0469191
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088498
IRS990/TotalFunctionalExpensesGrp/TotalAmt0308583
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0534
IRS990/TotalLiabilitiesEOYAmt0536
IRS990/TotalLiabilitiesGrp/BOYAmt0534
IRS990/TotalLiabilitiesGrp/EOYAmt0536
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0513738
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0468655
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt088498
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-6271
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0263503
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0514272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0469191
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt062007
IRS990/TravelGrp/TotalAmt062007
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01530 CROSSWINDS DR
IRS990/USAddress/CityNm0INDEPENDENCE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041051
IRS990/VotingMembersGoverningBodyCnt055
IRS990/VotingMembersIndependentCnt055
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN B BOGARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06064393333
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE KY
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0611027186
ReturnHeader/Filer/USAddress/AddressLine1Txt06204 PRICE LANE DR
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0402291636
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611193428
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAILEY FINANCIAL SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04359 DIXIE HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elsmere
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041018
ReturnHeader/PreparerPersonGrp/PhoneNum08592615757
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDOLPH RAILEY
ReturnHeader/ReturnTs02023-08-12T13:51:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRYAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOGARD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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