Civic Intelligence

Fraternal Order of Police

EIN 68-0368117 • 501(c)8 • Ukiah, CA

Profile

To provide police officers legal defense

300 Seminary AveUkiah, CA 95482
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

53rd percentile

2.6%

Higher net margin than 53% 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

57th percentile

1.4%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$77,785

Up $1,109 (+1.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$77,785

Up $1,109 (+1.4%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin53rd percentile

Revenue

Up

$43,066

Up $4,682 (+12%) from 2023

Expenses

Down

$41,957

Down $1,069 (-2.5%) from 2023

Net Income

Up

$1,109

Up $5,751 (+124%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$80K$60K$40K$20K$0Assets 2010: $38,909Liabilities 2010: $0Net Assets 2010: $38,9092010Assets 2011: $46,143Liabilities 2011: $0Net Assets 2011: $46,1432011Assets 2012: $45,583Liabilities 2012: $0Net Assets 2012: $45,5832012Assets 2013: $30,470Liabilities 2013: $0Net Assets 2013: $30,4702013Assets 2014: $35,634Liabilities 2014: $0Net Assets 2014: $35,6342014Assets 2015: $40,835Liabilities 2015: $0Net Assets 2015: $40,8352015Assets 2016: $54,077Liabilities 2016: $0Net Assets 2016: $54,0772016Assets 2017: $67,670Liabilities 2017: $0Net Assets 2017: $67,6702017Assets 2018: $56,137Liabilities 2018: $0Net Assets 2018: $56,1372018Assets 2019: $75,823Liabilities 2019: $0Net Assets 2019: $75,8232019Assets 2020: $72,771Liabilities 2020: $0Net Assets 2020: $72,7712020Assets 2021: $75,568Liabilities 2021: $0Net Assets 2021: $75,5682021Assets 2022: $67,812Liabilities 2022: $0Net Assets 2022: $67,8122022Assets 2023: $76,676Liabilities 2023: $0Net Assets 2023: $76,6762023Assets 2024: $77,785Liabilities 2024: $0Net Assets 2024: $77,7852024

Highlighted filing

2024

Assets$77,785
Liabilities$0
Net Assets$77,785
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$60K$40K$20K$0-$20KExpenses 2010: $32,4442010Expenses 2011: $21,4772011Expenses 2012: $37,1042012Revenue 2013: $31,539Expenses 2013: $46,652Net Income 2013: -$15,1132013Revenue 2014: $29,516Expenses 2014: $22,509Net Income 2014: $7,0072014Revenue 2015: $30,305Expenses 2015: $25,104Net Income 2015: $5,2012015Revenue 2016: $40,067Expenses 2016: $26,825Net Income 2016: $13,2422016Revenue 2017: $40,924Expenses 2017: $27,331Net Income 2017: $13,5932017Revenue 2018: $38,060Expenses 2018: $41,399Net Income 2018: -$3,3392018Revenue 2019: $39,149Expenses 2019: $27,459Net Income 2019: $11,6902019Revenue 2020: $32,998Expenses 2020: $30,547Net Income 2020: $2,4512020Revenue 2021: $34,050Expenses 2021: $35,017Net Income 2021: -$9672021Revenue 2022: $36,978Expenses 2022: $40,083Net Income 2022: -$3,1052022Revenue 2023: $38,384Expenses 2023: $43,026Net Income 2023: -$4,6422023Revenue 2024: $43,066Expenses 2024: $41,957Net Income 2024: $1,1092024

Highlighted filing

2024

Revenue$43,066
Expenses$41,957
Net Income$1,109
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$77,785
Liabilities
$0
Net assets
$77,785
Revenue
$43,066
Expenses
$41,957
Net income
$1,109
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$77.8$0.00$77.8$43.1$42.0$1.11
2023Detailed filing. Detailed filing data is available for this year.$76.7$0.00$76.7$38.4$43.0$4.64
2022Detailed filing. Detailed filing data is available for this year.$67.8$0.00$67.8$37.0$40.1$3.11
2021Detailed filing. Detailed filing data is available for this year.$75.6$0.00$75.6$34.1$35.0$0.97
2020Detailed filing. Detailed filing data is available for this year.$72.8$0.00$72.8$33.0$30.5$2.45
2019Detailed filing. Detailed filing data is available for this year.$75.8$0.00$75.8$39.1$27.5$11.7
2018Detailed filing. Detailed filing data is available for this year.$56.1$0.00$56.1$38.1$41.4$3.34
2017Detailed filing. Detailed filing data is available for this year.$67.7$0.00$67.7$40.9$27.3$13.6
2016Detailed filing. Detailed filing data is available for this year.$54.1$0.00$54.1$40.1$26.8$13.2
2015Detailed filing. Detailed filing data is available for this year.$40.8$0.00$40.8$30.3$25.1$5.20
2014Detailed filing. Detailed filing data is available for this year.$35.6$0.00$35.6$29.5$22.5$7.01
2013Detailed filing. Detailed filing data is available for this year.$30.5$0.00$30.5$31.5$46.7$15.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.6$0.00$45.6$37.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.1$0.00$46.1$21.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.9$0.00$38.9$32.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.1
Gross Receipts
$43,066
Mission and Program Overview

Mission

To provide police officers legal defense

Program Services

DescriptionGrantsExpenses
THE UPOA PAID ITS MEMBERS PORAC DUES AND LEGAL DEFENSE FUND CONTRIBUTIONS AS WELL AS INSURANCE BENEFITS. THE UPOA ALSO PAID LEGAL FEES FOR COLLECTIVE BARGAINING.-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAX BRAZILLPresident-$0--
BRETT CHAPMANV President-$0--
HAILEY RANDALLTreasurer-$0--
ADAM ELLEDGESecretary-$0--
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
68-0368117
In Care Of
% HAILEY RANDALL
Phone
7074636260
Address
300 SEMINARY AVE, UKIAH, CA 95482

Signing Officer

Name
Hailey Randall
Title
Treasurer
Phone
7074636260
Signed
2025-07-08
Discuss with paid preparer
No

Preparer

Firm
Rick Bowers CPA
Address
807 S Dora St, Ukiah, CA 95482
Preparer
Rick Bowers
Phone
7074689210
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountdues and support 2,097flowers and retirement 1,457office expense 38sponsorship and charity 3,415vests 2,494”

Raw XML Appendix110 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt032006
IRS990EZ/BooksInCareOfDetail/PersonNm0HAILEY RANDALL
IRS990EZ/BooksInCareOfDetail/PhoneNum07074636260
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 SEMINARY AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0UKIAH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095482
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt076676
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt077785
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06368
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01109
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0450
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt076676
IRS990EZ/Form990TotalAssetsGrp/EOYAmt077785
IRS990EZ/GrossReceiptsAmt043066
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0439
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt036259
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt076676
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077785
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt076676
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt077785
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAX BRAZILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRETT CHAPMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HAILEY RANDALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ADAM ELLEDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1V PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt09501
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE POLICE OFFICERS LEGAL DEFENSE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE UPOA PAID ITS MEMBERS PORAC DUES AND LEGAL DEFENSE FUND CONTRIBUTIONS AS WELL AS INSURANCE BENEFITS. THE UPOA ALSO PAID LEGAL FEES FOR COLLECTIVE BARGAINING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt041957
IRS990EZ/TotalRevenueAmt043066
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDUES AND SUPPORT 2,097FLOWERS AND RETIREMENT 1,457OFFICE EXPENSE 38SPONSORSHIP AND CHARITY 3,415VESTS 2,494
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0HAILEY RANDALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07074636260
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0680368117
ReturnHeader/Filer/InCareOfNm0% HAILEY RANDALL
ReturnHeader/Filer/PhoneNum07074636260
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 SEMINARY AVE
ReturnHeader/Filer/USAddress/CityNm0UKIAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095482
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205522373
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rick Bowers CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0807 S Dora St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ukiah
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095482
ReturnHeader/PreparerPersonGrp/PhoneNum07074689210
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICK BOWERS
ReturnHeader/ReturnTs02025-07-10T17:29:10-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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