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    <ReturnTs>2024-05-09T14:21:11-04:00</ReturnTs>
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    <PreparerFirmGrp>
      <PreparerFirmEIN>651209231</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J J Tax and Accounting of OKC LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1424 S W 89th Street</AddressLine1Txt>
        <CityNm>Oklahoma City</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73159</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 2923</AddressLine1Txt>
        <CityNm>OKLAHOMA CITY</CityNm>
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      <PersonNm>LARRY GRANT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
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      <SignatureDt>2024-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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        <PersonFirstNm>LARRY</PersonFirstNm>
        <PersonLastNm>GRANT</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Jacob Ramer EA</PreparerPersonNm>
      <PTIN>P02308606</PTIN>
      <PhoneNum>4057944885</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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        <BusinessNameLine1Txt>155 OK CO SHERIFFS OFFICE LODG</BusinessNameLine1Txt>
      </DoingBusinessAsName>
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      <GroupExemptionNum>1199</GroupExemptionNum>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2001</FormationYr>
      <LegalDomicileStateCd>OK</LegalDomicileStateCd>
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      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>59376</PYContributionsGrantsAmt>
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      <CYTotalRevenueAmt>63859</CYTotalRevenueAmt>
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      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
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      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
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      <CYOtherExpensesAmt>61918</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>48810</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>61918</CYTotalExpensesAmt>
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      <MissionDesc>JOB SECURITY AND LEGAL DEFENSE</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>61918</ExpenseAmt>
      <Desc>PROVIDE BENEFITS FOR RETIRED AND INJURED OFFICERS. SPONSORED LEGISLATION TO PROHIBIT NEWLY ELECTED SHERIFFS FROM COMING INTO OFFICE AND FIRING ALL THE EMPLOYEES WITHOUT JUST CAUSE. THIS WAS TO BENEFIT ALL SHERIFFS EMPLOYEES STATE WIDE, NOT JUST MEMBERS OF THE OKLAHOMA COUNTY SHERIFFS OFFICE OR MEMBERS OF THIS FOP.</Desc>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
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      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
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      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
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      <PartialLiquidationInd>false</PartialLiquidationInd>
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      <RelatedEntityInd>false</RelatedEntityInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
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      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
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      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
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      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
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      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
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      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
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      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
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      <UponRequestInd>X</UponRequestInd>
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        <PhoneNum>4058202469</PhoneNum>
        <USAddress>
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          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>731012923</ZIPCd>
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      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
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        <PersonNm>PEGGY GRANT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BRETT PRICE</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT DIXON</PersonNm>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY GRANT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE DURBIN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SHARON MCKINSEY</PersonNm>
        <TitleTxt>SGT AT ARMS</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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        <ProgramServicesAmt>29127</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>325</TotalAmt>
        <ProgramServicesAmt>325</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
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        <ProgramServicesAmt>1000</ProgramServicesAmt>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>325</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
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        <ProgramServicesAmt>385</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
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        <ProgramServicesAmt>1577</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
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        <ProgramServicesAmt>6014</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>507</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>241</TotalAmt>
        <ProgramServicesAmt>241</ProgramServicesAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>308</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>ETHICS COMMISSION</Desc>
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        <ProgramServicesAmt>103</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
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        <ProgramServicesAmt>379</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>TELEPHONE</Desc>
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        <ProgramServicesAmt>4047</ProgramServicesAmt>
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        <ProgramServicesAmt>17580</ProgramServicesAmt>
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        <ProgramServicesAmt>61918</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>78412</EOYAmt>
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        <EOYAmt>78412</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>1941</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="990C">
      <Form1120POLFiledInd>false</Form1120POLFiledInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="990D">
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        <DepreciationAmt>9120</DepreciationAmt>
        <BookValueAmt>963</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>963</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP CONSISTS OF ALL EMPLOYEES WORKING IN THE SHERIFFS OFFICE WHO ARE AUTHORIZED TO CARRY WEAPONS OR ARE DETENTION OFFICERS. THERE IS NOT A SECOND TYPE OF MEMBER AND ALL MEMBERS HAVE ONE VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECISIONS OF THE BOARD ARE CONFIRMED AT EACH MEETING HELD BY THE MEMBERS. SOMETIMES QUARTERLY AND SOMETIMES MONTHLY BUT ALWAYS INFORMED OF THE BOARDS ACTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS ARE PROVIDED THE OPPORTUNITY TO REVIEW THE RETURN PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS HAVE ONE VOTE AND INFORMED PRIOR TO ANY VOTE TAKING PLACE. THERE WERE NO ACTIONS OR CONTRACTS EXECUTED THIS YEAR WHICH WOULD HAVE GIVEN RISE TO A CONFLICT OCCURING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT SERVES AS A VOLUNTEER. NONE OF THE OFFICERS RECEIVES ANY COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OFFICER OF THE ORGANIZATION RECEIVES ANY COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of other changes in net assets or fund balances Part XI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>AN ACCOUNT WAS LEFT OFF THE PRIOR YEAR RETURN WHICH IS NOW INCLUDED IN THIS RETURN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE OVERFLOW STATEMENT ATTACHED TO RETURN FOR COMPLETE LISTING OF EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
