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    <ReturnTs>2025-02-18T18:02:47-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BOWES ACCOUNTING &amp; TAX SERVICE</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>251 W MONTCALM</AddressLine1Txt>
        <CityNm>PONTIAC</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48342</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE #132</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <PhoneNum>2483343559</PhoneNum>
      <USAddress>
        <AddressLine1Txt>834 MILLER AVE</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48307</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRIAN YORK</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2483343559</PhoneNum>
      <SignatureDt>2025-02-18</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY A BOWES</PreparerPersonNm>
      <PTIN>P00081899</PTIN>
      <PhoneNum>2483343559</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>1199</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
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      <GrossReceiptsAmt>124475</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>2998</MembershipDuesAmt>
      <InvestmentIncomeAmt>20085</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>90451</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>99187</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-8736</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">10296</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4480</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5816</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>645</OtherRevenueTotalAmt>
      <TotalRevenueAmt>20808</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>8279</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>4274</BenefitsPaidToOrForMembersAmt>
      <PrintingPublicationsPostageAmt>725</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>43081</OtherExpensesTotalAmt>
      <TotalExpensesAmt>56359</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-35551</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>267404</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>494299</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>269216</BOYAmt>
        <EOYAmt>93199</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>401100</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>269216</BOYAmt>
        <EOYAmt>494299</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1812</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>267404</BOYAmt>
        <EOYAmt>494299</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ALL INCOME REPORTED IS GENERATED TO CARRYOUT COMMUNITY SERVICES AND ACTIVITIES OF THE ORGANIZATION AS DESCRIBED IN SECTION 501 (C) (8) OF THE INTERNAL REVENUE CODE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>510</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN YORK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>510</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY CLARK</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>510</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY KRAFT</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>510</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JA BOWES CPA PC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>251 W MONTCALM</AddressLine1Txt>
          <CityNm>PONTIAC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48342</ZIPCd>
        </USAddress>
        <PhoneNum>2483343559</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
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      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTINGS</Event1Nm>
        <GrossReceiptsEvent1Amt>0</GrossReceiptsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>600</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PISTOL SHOOT</Event2Nm>
        <GrossReceiptsEvent2Amt>0</GrossReceiptsEvent2Amt>
        <OtherDirectExpensesEvent2Amt>660</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <OthDirectExpnssTotalEventsAmt>1260</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>1260</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-1260</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <StatesWhereGamingConductedCd>MI</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>ARTHUR WARGO</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>830 STAGRIDGE RD</AddressLine1Txt>
        <CityNm>ROCHESTER HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48309</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DIVIDENDS AND CAP GAINS DIST.. AMOUNT: 20,021. DESCRIPTION: INTEREST (UBS). AMOUNT: 64. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 20,085.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DONATION/MISCELLANEOUS/ACTIVITY. AMOUNT: 600. DESCRIPTION: MISCELLANEOUS. AMOUNT: 45. TOTAL TO FORM 990-EZ, LINE 8: 645.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: F O P GRAND LODGE. AFFILIATE ADDRESS: 124 W. ALLEGAN ST. SUITE 636 LANSING, MI 48933. PURPOSE OF PAYMENT: DUES. AMOUNT OF PAYMENT: 8,279.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: EVENTS (DINNER DANCE &amp; PICNIC). AMOUNT: 4,190. DESCRIPTION: MEETINGS. AMOUNT: 9,555. DESCRIPTION: INSURANCE. AMOUNT: 1,442. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,088. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 1,960. DESCRIPTION: COMPUTER EXPENSE. AMOUNT: 339. DESCRIPTION: LICENSES AND FEES. AMOUNT: 70. DESCRIPTION: STEAK FRY. AMOUNT: 1,476. DESCRIPTION: SEMINARS AND CONFERENCES. AMOUNT: 10,798. DESCRIPTION: YOUTH ACCOUNT/SCHOOL. AMOUNT: 6,000. DESCRIPTION: MDSE. AMOUNT: 318. DESCRIPTION: INVESTMENT EXPENSES. AMOUNT: 4,146. DESCRIPTION: MISCELLANEOUS. AMOUNT: 625. DESCRIPTION: BANK CHARGES. AMOUNT: 36. DESCRIPTION: PICNIC. AMOUNT: 1,038. TOTAL TO FORM 990-EZ, LINE 16: 43,081.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADDITION OF PREVIOUSLY OFF BALANCE SHEET INVESTMENT ACCOUNT WITH UBS. AMOUNT: 262,446.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: UBS PERMANENT INVESTMENT ACCOUNT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 401,100.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CREDIT CARD PAYABLE. BEG. OF YEAR AMOUNT: 1,812. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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