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        <OtherCostOrOtherBasisAmt>7155</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>7155</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>MISAPPROPRIATED FUNDS (SEE SCHEDULE O)</Desc>
        <BookValueAmt>5981</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>POLICE MEMORIAL AND FOUNTAIN</Desc>
        <BookValueAmt>44334</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>50315</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>JOSEPH BROWN</PersonNm>
        <RelationshipWithOrgTxt>PRESIDENT</RelationshipWithOrgTxt>
        <LoanPurposeTxt>PAYMENT ERROR BY LODGE FOR PERSONAL CREDIT CARD</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>450</OriginalPrincipalAmt>
        <BalanceDueAmt>450</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>0</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>450</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BERKS LODGE #71 FRATERNAL ORDER OF POLICE HAS THREE CLASSES OF MEMBERSHIP, ACTIVE MEMBERS, ASSOCIATE MEMBERS AND HONORARY MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVE MEMBERS VOTE FOR THE GOVERNING BOARD OF OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECISIONS OF THE GOVERNING BOARD ARE PRESENTED AND VOTED ON BY THE ACTIVE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS NOT REVIEWED BY THE FULL GOVERNING BODY BEFORE IT IS FILED; HOWEVER THE PRESIDENT REVIEWS THE TAX RETURN BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>A SEPARATE INDEPENDENT COMMITTEE OF THE GOVERNING BOARD DETERMINES THE COMPENSATION TO BE PAID TO OFFICERS, CONSIDERING BOTH PRIOR YEAR PAYMENTS MADE AND CHANGES IN SERVICES TO BE PROVIDED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION FURNISHED UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDS OF $82,820 WERE MISAPPROPRIATED DURING 2011 AND 2012. A PORTION OF THESE FUNDS ($30,000) WAS RECOVERED THROUGH INSURANCE IN 2013. RESTITUTION PAYMENTS, SUBJECT TO SUBROGATION, BEGAN TO BE RECEIVED IN 2014. PAYMENTS OF $46,529 WERE COLLECTED FROM THE RESPONSIBLE PARTY THROUGH DECEMBER 31, 2022. PAYMENTS OF $310 WERE RECEIVED DURING 2023. AS OF DECEMBER 31, 2023 FUNDS OF $5,981 HAVE YET TO BE RECOVERED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE GRAND LODGE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>701 MARRIOTT DRIVE</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37214</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>ENCOURAGE FRATERNAL AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT MEMBERS.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(8)</ExemptCodeSectionTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>776 MOUNT LAUREL AVENUE PO BOX 190</AddressLine1Txt>
          <CityNm>TEMPLE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>195600190</ZIPCd>
        </USAddress>
        <EIN>261740506</EIN>
        <PrimaryActivitiesTxt>OPERATION OF A SOCIAL CLUB FOR ACTIVE MEMBERS OF BERKS LODGE #71 FOP</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(7)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>BERKS LODGE #71 FRATERNAL ORDER OF POLICE</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE STATE LODGE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2949 NORTH FRONT STREET</AddressLine1Txt>
          <CityNm>HARRISBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>171101250</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>ENCOURAGE FRATERNAL ACTIVITIES AT THE STATE LEVEL.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(8)</ExemptCodeSectionTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>1</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>FREE USE OF CLUB</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>180570</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>LOAN RECEIVABLE 12/31/23</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>7966</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>LODGE PAYROLL COSTS PAID BY CLUB</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>7966</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>REIMBURSE CLUB FOR PAYROLL COSTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>38542</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>LOANS OR DIRECT PMT OF CLUB IMP</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE R, PART V, LINE 1(D) AND LINE 1(E)</FormAndLineReferenceDesc>
        <ExplanationTxt>BERKS LODGE #71 FRATERNAL ORDER OF POLICE (LODGE) IS THE CONTROLLING ENTITY OF FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB (CLUB). LODGE OFFICER SALARIES OF $7,410 AND RELATED PAYROLL TAXES OF $556 WERE PAID BY THE CLUB DURING 2023. THE LODGE REPAID $7,966 OF THESE COSTS BY DECEMBER 31, 2023. DURING 2023, THE LODGE LOANED THE CLUB FUNDS OR DIRECTLY PAID FOR CLUB BUILDING IMPROVEMENTS AND EXPENSES OF $38,542. THESE ADDITIONAL LOANS DURING 2023 INCREASED THE LOAN RECEIVABLE BALANCE TO $180,570 AT 12/31/2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE R, PART V, LINE 1(P)</FormAndLineReferenceDesc>
        <ExplanationTxt>FRATERNAL ORDER OF POLICE BERKS LODGE #71 SOCIAL CLUB (CLUB) AS THE COMMON PAYMASTER, PAID PAYROLL EXPENSES OF $7,410 AND PAYROLL TAXES OF $556 ON BEHALF OF BERKS LODGE #71 FRATERNAL ORDER OF POLICE (LODGE). THESE COSTS OF $7,966 WERE REPAID BY THE LODGE TO THE CLUB BY DECEMBER 31, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE R, PART V, LINE 1(N)</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LODGE USES THE CLUB FACILITIES FOR MEETINGS AND OTHER LODGE-RELATED FUNCTIONS WITHOUT ANY EXCHANGE OF FUNDS FOR ITS USE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>