2026-09-08T14:42:29-04:00 2026-06-30 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2025-07-01 232019164 FRATERNAL ORDER OF POLICE LODGE 5 LEGAL SERVICES TRUST FUND FRAT 2156293600 11630 CAROLINE RD PHILADELPHIA PA 19154 JOHN MCLAUGHLIN ADMINISTRATOR 2156293600 2026-09-03 JOHN FEKETE CPA P00956964 8569855688 2026-09-03 2025 JOHN MCLAUGHLIN 11630 CAROLINE ROAD PHILADELPHIA PA 19154 2521375 false X FOP5.ORG/LEGAL-SERVICES/ X PA TO ENFORCE THE PROVISIONS OF THE FRATERNAL ORDER OF POLICE LODGE 5 LEGAL SERVICES TRUST BY SUPPLYING LEGAL SERVICES TO ELIGIBLE PARTICIPANTS 10 10 0 0 0 2435001 2422161 97830 99214 0 2532831 2521375 0 2324175 2319505 532259 597911 0 0 143662 113241 3000096 3030657 -467265 -509282 1315952 775459 65403 34192 1250549 741267 TO ENFORCE THE PROVISIONS OF THE FRATERNAL ORDER OF POLICE LODGE 5 LEGAL SERVICES TRUST BY SUPPLYING LEGAL SERVICES TO ELIGIBLE PARTICIPANTS false false 2319505 2422161 THE LEGAL SERVICES TRUST IS SERVICING APPROXIMATELY 6000 ACTIVE POLICE OFFICERS BY PROVIDING ATTORNEY SERVICES TO THE ACTIVE POLICE OFFICERS 2319505 false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 42 0 0 false false false false false false false false X 10 10 false false false false false false false true true false false true false false false false false false X X CONTROLLER 2156293600 11630 CAROLINE RD PHILADELPHIA PA 19154 MICHAEL TRASK ADMINISTRATO 40.00 X 121600 0 0 JOHN MCLAUGHLIN ADMINISTRATO 40.00 X 66833 0 0 JOHN MCGRODY ASST ADMINIS 40.00 X 97930 0 0 AL KUCHLER ASST ADMINIS 40.00 X 49206 0 0 SCOTT BRADLEY ASST ADMINIS 15.00 X 45541 0 0 JOSEPH SHRANK ASST ADMINIS 15.00 X 37531 0 0 TOM BAGNELL TRUSTEE 10.00 X 1575 0 0 BRANDON BRYANT TRUSTEE 10.00 X 2100 0 0 KEVIN DEVLIN TRUSTEE 10.00 X 700 0 0 KIMBERLI HARRIS TRUSTEE 10.00 X 2100 0 0 KEN LEE TRUSTEE 10.00 X 1925 0 0 ROBERT MCDONELL TRUSTEE 10.00 X 2100 0 0 CAITLIN MCNESBY TRUSTEE 10.00 X 700 0 0 CHRIS MULDERIG TRUSTEE 10.00 X 1750 0 0 JOE RAPONE TRUSTEE 10.00 X 1925 0 0 RAY RUTTER TRUSTEE 10.00 X 875 0 0 434391 1 false false false MCMONAGLE PERRI & MCHUGH 1845 WALNUT STREET 19TH FLOOR PHILADELPHIA PA 19103 LEGAL 806928 ABEL LAW GROUP 1706 RACE STREET STE 403 PHILADELPHIA PA 19103 LEGAL 588000 WILLIG WILLIAMS & DAVIDSON 1845 WALNUT STREET 24TH FLOOR PHILADELPHIA PA 19103 LEGAL 385776 LAW OFFICE OF DIANE HYLWIAK 3601 MERRICK ROAD PHILADELPHIA PA 19129 LEGAL 212280 4 CITY BENEFIT 2422161 2422161 2422161 99214 99214 2521375 2422161 99214 2319505 2319505 367558 367558 192607 192607 37746 37746 16275 16275 4126 4126 43753 43753 9610 9610 30300 30300 9177 9177 3030657 2319505 711152 0 100 257745 523630 49334 792222 468380 1315952 775459 13137 10174 52266 24018 65403 34192 X 1250549 741267 1250549 741267 1315952 775459 -509282 X false true X true false BENEFIT OBLIGATION 24018 24018 X 2517249 2517249 4126 4126 2521375 3054779 28248 28248 3026531 4126 4126 3030657 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN. MANAGEMENT EVALUATED THE PLANS TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2023. SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN BENEFIT OBLIGATION 28,248 FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD REVIEWS THE 990 AND ALLOWS ANY MEMBER ACCESS TO COPIES FOR THEIR REVIEW FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST