Fraternal Order of Police Lodge 5 Charitable Foundation
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 50% of its spending went to programs.
- Raising each dollar of donations cost 91 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
TO MEMORIALIZE POLICE OFFICERS WHO WERE KILLED IN THE LINE OF DUTY AND TO PROVIDE FINANCIAL, SPIRITUAL, AND MENTAL SUPPORT FOR THE FAMILIES OF POLICE OFFICERS WHO HAVE INCURRED GRAVE INCIDENTS
- Income
- $303,626
- Spending
- $386,402
- Spent on programs
- 50%
- Reserves
- 8.5 months of spending
- Largest source of income
- donations and private grants, 66%
- Employees
- 0
- Volunteers
- 80
- Highest pay
- $248,824, president
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 48 out of 100. Higher than 10% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 8.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 27% of income.
Income trend
0 of 15Income fell 39% on the year before.
Spending floor
0 of 1550% of spending went to programs and raising each dollar of donations cost 91 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 62 out of 100. Higher than 35% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $59,594 spent. FUNERAL EXPENSES FOR MEMBERS FAMILY
- $28,463 spent. SURVIVOR MEMORIAL SERVICES- THE FAMILIES OF POLICE OFFICERS KILLED ON DUTY ARE HONORED BY THE ORGANIZATION FOR THE CONTRIBUTION TO PROTECT, HELP, AND SERVE THE CITY OF PHILADELPHIA
- $70,196 spent. FAMILY HELP PROGRAM TO HELP WITH ORDINARY EXPENSES DURING CRISIS SUCH AS HEALTH PREMIUMS, MORTGAGE PAYMENTS, EVERYDAY EXPENSES
- $33,323 spent. INFORMANT REWARD PROGRAM TO REWARD INFORMANTS FOR THEIR HELP LOCATING CRIMINALS INVOLVED IN THE MURDER OF POLICE OFFICERS. COURT ATTENDANCE EXPENSES TO ACCOMODATE THE FAMILIES OF OFFICERS KILLED TO APPEAR AT TRIALS OF PERPETRATORS. DISTRIBUTION OF BIBLES TO FAMILIES OF DECEASED POLICE OFFICERS. SCHOLARSHIP FUND.
- INFORMANT REWARD PROGRAM TO REWARD INFORMANTS FOR THEIR HELP LOCATING CRIMINALS INVOLVED IN THE MURDER OF POLICE OFFICERS. COURT ATTENDANCE EXPENSES TO ACCOMODATE THE FAMILIES OF OFFICERS KILLED TO APPEAR AT TRIALS OF PERPETRATORS. DISTRIBUTION OF BIBLES TO FAMILIES OF DECEASED POLICE OFFICERS. SCHOLARSHIP FUND.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2005.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.