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Fraternal Order Of Police

Legal Plan Inc
  • Nashville, TN
  • EIN: 31-1439914

Organization summary

Type of Nonprofit

Designated as a Fraternal beneficiary societies and associations, which provide payment of life, sickness, accident or other benefits to members.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$17.5M (2023)

Expenses
$14.6M (2023)

Total Assets
$41.7M (2023)

Total Liabilities
$32.4M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending April
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$17,543,621
Expenses
$14,556,391
Net Income
$2,987,230
Net Assets
$9,268,176
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $16,772,011
95.6%
Investment Income $941,394
5.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$169,784
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $55,250
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $41,652,338
Total Liabilities $32,384,162
Net Assets $9,268,176
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,750 $1,750 $0
Robert A Martin (Treasurer & Trustee) $9,750 $0 $0
Peter Fogarty (Vice President & Trustee) $7,150 $0 $0
David Mutchler (Trustee) $7,150 $0 $0
Jerry Wright (Trustee) $7,150 $2,000 $0
William Albertson (Secretary And Trustee) $7,150 $0 $0
Tony Harrison (Trustee) $7,150 $1,375 $0
+ View more people

Document Links

990
Filed on March 1, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending April
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$16,806,442
Expenses
$11,283,640
Net Income
$5,522,802
Net Assets
$6,981,152
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $15,358,587
91.4%
Investment Income $1,419,438
8.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $28,417
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $51,000
0.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $35,888,795
Total Liabilities $28,907,643
Net Assets $6,981,152
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,000 $1,750 $0
Robert A Martin (Treasurer & Trustee) $9,000 $2,750 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
David Mutchler (Secretary & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $2,000 $0
William Albertson (Trustee) $6,600 $0 $0
Tony Harrison (Trustee) $6,600 $1,750 $0
+ View more people

Document Links

990
Filed on March 11, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending April
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,651,095
Expenses
$19,495,559
Net Income
-$3,844,464
Net Assets
$3,633,517
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $14,863,693
95.0%
Investment Income $550,325
3.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $237,077
1.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $57,000
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $33,396,901
Total Liabilities $29,763,384
Net Assets $3,633,517
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,000 $250 $0
Robert A Martin (Treasurer & Trustee) $9,000 $625 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
David Mutchler (Secretary & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $2,000 $0
William Albertson (Trustee) $5,500 $2,250 $0
Tony Harrison (Trustee) $5,500 $875 $0
+ View more people

Document Links

990
Filed on March 11, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending April
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$13,977,021
Expenses
$15,769,361
Net Income
-$1,792,340
Net Assets
$3,285,654
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $13,308,656
95.2%
Investment Income $623,649
4.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $44,716
0.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $40,200
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $25,067,652
Total Liabilities $21,781,998
Net Assets $3,285,654
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,000 $875 $0
Robert A Martin (Treasurer & Trustee) $9,000 $1,375 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
David Mutchler (Secretary & Trustee) $6,600 $2,000 $0
Jerry Wright (Trustee) $6,600 $1,875 $0
William Albertson (Trustee) $0 $2,063 $0
Tony Harrison (Trustee) $0 $1,250 $0
+ View more people

Document Links

990
Filed on March 15, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending April
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12,558,783
Expenses
$12,013,479
Net Income
$545,304
Net Assets
$6,376,258
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $11,561,711
92.1%
Investment Income $700,618
5.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $296,454
2.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $37,800
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $23,057,566
Total Liabilities $16,681,308
Net Assets $6,376,258
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,000 $1,500 $0
Robert A Martin (Treasurer & Trustee) $9,000 $1,250 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $2,000 $0
David Mutchler (Secretary & Trustee) $6,600 $1,000 $0
+ View more people

Document Links

990
Filed on March 3, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending April
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$11,259,305
Expenses
$9,799,120
Net Income
$1,460,185
Net Assets
$5,876,814
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $10,315,120
91.6%
Investment Income $627,064
5.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $317,121
2.8%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $37,800
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $19,327,239
Total Liabilities $13,450,425
Net Assets $5,876,814
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,000 $1,200 $0
Robert A Martin (Treasurer & Trustee) $9,000 $1,000 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $1,500 $0
David Muchler (Secretary & Trustee) $6,600 $1,100 $0
+ View more people

Document Links

990
Filed on Feb. 22, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending April
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$9,253,781
Expenses
$10,151,231
Net Income
-$897,450
Net Assets
$4,513,548
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $8,882,394
96.0%
Investment Income $397,721
4.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$26,334
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $37,800
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $16,546,369
Total Liabilities $12,032,821
Net Assets $4,513,548
Compensation
Key Employees and Officers Compensation Related Other
St Eve James (President & Trustee) $9,000 $1,450 $0
Robert A Martin (Treasurer & Trustee) $9,000 $900 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $1,400 $0
Da Vid Muchler (Secretary & Trustee) $6,600 $700 $0
+ View more people

Document Links

990
Filed on Feb. 19, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending April
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,441,955
Expenses
$6,975,432
Net Income
$1,466,523
Net Assets
$4,839,030
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $8,147,656
96.5%
Investment Income $438,867
5.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$144,568
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $35,550
0.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $14,497,343
Total Liabilities $9,658,313
Net Assets $4,839,030
Compensation
Key Employees and Officers Compensation Related Other
St Eve James (President & Trustee) $9,000 $950 $0
Robert A Martin (Treasurer & Trustee) $9,000 $200 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $1,200 $0
Da Vid Muchler (Secretary & Trustee) $6,600 $1,100 $0
+ View more people

Document Links

990
Filed on March 11, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending April
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,916,100
Expenses
$7,673,218
Net Income
$242,882
Net Assets
$3,832,021
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $7,230,490
91.3%
Investment Income $433,784
5.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $251,826
3.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $42,679
0.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $13,244,298
Total Liabilities $9,412,277
Net Assets $3,832,021
Compensation
Key Employees and Officers Compensation Related Other
Steve James (President & Trustee) $9,000 $600 $0
Robert A Martin (Treasurer & Trustee) $9,000 $0 $0
Peter Fogarty (Vice President & Trustee) $6,600 $0 $0
Jerry Wright (Trustee) $6,600 $1,200 $0
Mike Hettich (Former Secretary & Trustee) $5,500 $1,400 $0
David Muchler (Secretary & Trustee) $1,100 $0 $0
+ View more people

Document Links

990
Filed on March 12, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending April
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,895,480
Expenses
$6,890,496
Net Income
$1,004,984
Net Assets
$3,756,720
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,711,104
85.0%
Investment Income $213,276
2.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$8,150
Net Inventory Sales $0
Other Revenue $979,250
12.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $20,346
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $12,257,591
Total Liabilities $8,500,871
Net Assets $3,756,720
Compensation
Key Employees and Officers Compensation Related Other
Robert A Martin (Treasurer & Trustee) $2,100 $2,300 $0
Steve James (President & Trustee) $1,500 $1,200 $0
Mike Hettich (Secretary & Trustee) $1,400 $2,900 $0
Jerry Wright (Trustee) $1,100 $1,200 $0
Peter Fogarty (Trustee) $300 $1,100 $0
William Peacock (Former President And Trustee) $200 $1,500 $0
+ View more people

Document Links

990
Filed on March 11, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending April
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,001,179
Expenses
$7,321,693
Net Income
-$320,514
Net Assets
$2,588,999
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,705,218
95.8%
Investment Income $261,890
3.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $34,071
0.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $3,522
0.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,624,497
Total Liabilities $8,035,498
Net Assets $2,588,999

Document Links

990
Filed on July 9, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending April
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,075,436
Expenses
$4,845,890
Net Income
$1,229,546
Net Assets
$2,596,118
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,828,821
95.9%
Investment Income $222,015
3.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $24,600
0.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $5,544
0.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $9,076,865
Total Liabilities $6,480,747
Net Assets $2,596,118

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,676,358
Expenses
$7,258,168
Net Income
-$1,581,810
Net Assets
$1,366,776
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,577,114
98.3%
Investment Income $150,059
2.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$50,815
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $3,337
0.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $8,563,052
Total Liabilities $7,196,276
Net Assets $1,366,776

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated