2026-08-06T13:57:28-05:00 2025-09-30 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2024-10-01 521255381 FRATERNAL ORDER OF POLICE MPD LABOR COMMITTEE FRAT 2025488300 1524 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 GREGGORY PEMBERTON CHAIRMAN 2025488300 2026-08-07 1 0 JENNIFER S HAN P00633304 2022937000 2026-08-07 2024 2025-03-06 01:10:19Z GREGGORY PEMBERTON 1524 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 3026059 0 X WWW.DCPOLICEUNION.COM X 1979 DC TO ORGANIZE/AID/REPRESENT ALL SWORN MEMBERS OF THE WASHINGTON, DC METROPOLITAN POLICE DEPARTMENT. X 20 0 50 0 0 0 0 0 3075172 3014156 57 7096 9054 4807 3084283 3026059 6296 7331 0 0 555429 556913 0 0 0 2971702 2956987 3533427 3521231 -449144 -495172 4472969 3782631 3006877 2811711 1466092 970920 X FRATERNAL ORDER OF POLICE METROPOLITAN POLICE DEPARTMENT LABOR COMMITTEE (THE LABOR COMMITTEE) IS A DISTRICT OF COLUMBIA NOT-FOR-PROFIT LABOR COMMITTEE. THE PURPOSE OF THE LABOR COMMITTEE IS TO ORGANIZE, AID, AND REPRESENT ALL SWORN MEMBERS OF THE WASHINGTON D.C. METROPOLITAN POLICE DEPARTMENT. THE LABOR COMMITTEE PROMOTES THE GENERAL WELFARE OF ITS MEMBERS THROUGH LABOR RELATED ACTIVITIES INCLUDING NEGOTIATION AND COLLECTIVE BARGAINING. MEMBERS ARE ALSO PROVIDED WITH LEGAL REPRESENTATION FOR THE DEFENSE OF LAW ENFORCEMENT RELATED LEGAL ACTIONS. THE LABOR COMMITTEE FUNDS ITS PROGRAM AND SUPPORTING SERVICES PRIMARILY THROUGH DUES. 0 0 PROMOTED THE GENERAL WELFARE OF MEMBERS THROUGH LABOR-RELATED ACTIVITIES INCLUDING NEGOTIATIONS AND COLLECTIVE BARGAINING; PROVIDED MEMBERS WITH LEGAL REPRESENTATION FOR THE DEFENSE OF LAW ENFORCEMENT-RELATED LEGAL ACTIONS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 33 0 1 50 1 0 0 0 0 0 0 0 0 X 20 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE LABOR COMMITTEE 2025488300 80 M STREET SE SUITE 450 WASHINGTON DC 20003 GREGGORY PEMBERTON CHAIRMAN 40.00 X X 26400 0 0 BENJAMIN R FETTING VICE-CHAIRMAN 20.00 X X 18000 0 0 LEMAR JEFFERSON SECRETARY 10.00 X X 18000 0 0 MARINOS M MARINOS TREASURER 40.00 X X 18000 0 0 RONALD B BURGESON EXECUTIVE STEWARD 5.00 X X 18000 0 0 JOSHUA BOUTAUGH 5D CHIEF STEWARD 1.00 X 13200 0 0 BENNETT CASCIANO CID (AS OF MAY 2025) 1.00 X 12000 0 0 KASEEM FITZPATRICK 3D CHIEF STEWARD 1.00 X 12000 0 0 PETER GREIG SSD 1.00 X 12000 0 0 KIRIAKI KELLY COURT-LIAISON/HEADQUARTERS 1.00 X 12000 0 0 BRETT O'CONNELL 4D CHIEF STEWARD 1.00 X 12000 0 0 PEDRO RIVERA YID 1.00 X 12000 0 0 ADAM SHAATAL CID (THRU MAY 2025) 1.00 X 12000 0 0 JEFFREY TODD 6D CHIEF STEWARD 1.00 X 12000 0 0 JUSTIN TRUBY 1D CHIEF STEWARD 1.00 X 12000 0 0 THOMAS COX VCSD 1.00 X 9000 0 0 STEVEN FRANCHAK SOD CHIEF SHOP 1.00 X 9000 0 0 LAWRENCE MOPKINS TRAINING DIVISION 1.00 X 9000 0 0 STEPHEN OWENS 2D CHIEF STEWARD 5.00 X 9000 0 0 GEORGE ROBISON 7D CHIEF STEWARD 10.00 X 9000 0 0 JOHN AYLLON RTCC 1.00 X 2000 0 0 MONICA B DURHAM DIRECTOR OF EMPLOYEE APPEALS 40.00 X 110577 0 0 377177 0 0 1 0 0 0 CONTI FENN & LAWRENCE LLC 36 S CHARLES STREET SUITE 2501 BALTIMORE MD 21201 LEGAL SERVICES 1287400 MODERN FORTIS LLC 703 PIER AVENUE SUITE B373 HERMOSA BEACH CA 90254 POLITICAL SERVICES 145258 MCGILLIVARY STEELE ELKIN LLP 1101 VERMONT AVE NW STE 1000 WASHINGTON DC 20005 LEGAL SERVICES 133365 3 MEMBERSHIP DUES 900099 2846622 2846622 SETTLEMENT INCOME 900099 167534 167534 3014156 7096 7096 REFUND 900099 4807 4807 4807 3026059 3014156 0 11903 2831 4500 98400 407923 11748 38842 1646239 51486 267782 80497 108906 80894 402490 74132 12801 59382 17156 DUES AND SUBSCRIPTIONS 150266 GIFTS AND PLAQUES 4676 LICENSES AND PERMITS 280 3521231 293835 277249 679358 257229 186778 191720 49169 49925 895989 469247 464512 426742 2799317 2579766 4472969 3782631 155809 171217 2851068 2640494 3006877 2811711 X 1466092 970920 1466092 970920 4472969 3782631 -495172 0 X X 0 1 X 1 0 1 0 0 PART III-B THE ORGANIZATION ENGAGED IN MULTIPLE PUBLIC RELATIONS EFFORTS TO INFORM DISTRICT RESIDENTS ABOUT POLICY POSITIONS OF ELECTED OFFICIALS AND TO PROMOTE CERTAIN PIECES OF LOCAL AND FEDERAL LEGISLATION. 48330 48330 425675 276254 149421 62063 10205 51858 277351 130196 147155 82570 52592 29978 426742 DEPOSIT 690 OPERATING LEASE RIGHT-OF-USE ASSET 2579076 2579766 OPERATING LEASE LIABILITY 2640494 2640494 X 3026059 0 3026059 0 3026059 3521231 0 3521231 0 3521231 PART X, LINE 2: THE LABOR COMMITTEE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE LABOR COMMITTEE'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE LABOR COMMITTEE PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2025 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE LABOR COMMITTEE FILES TAX RETURNS. EXPENDITURE OF ASSETS FOR EXEMPTPURPOSE 2025-09-30 3521231 COST 0 0 0 0 PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: THE ORGANIZATION INCURRED SIGNIFICANT COSTS IN MEETING ITS EXEMPT PURPOSES. THESE EXPENDITURES RESULTED IN A GREATER THAN 25% DECREASE IN ITS NET ASSETS. FORM 990, PART VI, SECTION A, LINE 6 ALL DUES PAYING MEMBERS IN GOOD STANDING HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE CHAIRMAN, VICE CHAIRMAN, SECRETARY, TREASURER, EXECUTIVE STEWARD, CHIEF SHOP STEWARDS AND SHOP STEWARDS ARE ELECTED BY THE DUES PAYING MEMBERS IN GOOD STANDING. FORM 990, PART VI, SECTION A, LINE 7B EACH DUES PAYING MEMBERS IN GOOD STANDING HAS THE RIGHT TO ATTEND ALL MEMBERSHIP MEETINGS AND TO EXPRESS VIEWS, ARGUMENTS AND OPINIONS ON ALL MATTERS AND BUSINESS PROPERLY BEFORE THE MEETING; TO MEET AND ASSEMBLE FREELY WITH OTHER MEMBERS; TO VOTE ON ALL COLLECTIVE BARGAINING AGREEMENTS NEGOTIATED BY THE LABOR COMMITTEE; TO RECEIVE FREE JOB-RELATED LEGAL REPRESENTATION; AND GENERALLY TO PARTICIPATE IN THE ACTIVITIES OF THE LABOR COMMITTEE IN A RESPONSIBLE MANNER CONSISTENT WITH GOOD CONSCIENCE IN ORDER TO DISCUSS FACTUALLY AND HONESTLY THE ISSUES ON WHICH THE MEMBERSHIP MUST BASE ITS DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. ANY QUESTIONS THEY HAVE ARE COLLECTED AND RESOLVED BEFORE FILING THE FINAL FORM 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN THE EVENT OF A POTENTIAL CONFLICT OF INTEREST AT THE EXECUTIVE COMMITTEE LEVEL, THE CONFLICT OF INTEREST POLICY REQUIRES THE INTERESTED EXECUTIVE COMMITTEE MEMBER TO CALL TO THE ATTENTION OF THE EXECUTIVE COMMITTEE, AND SUCH PERSON IS NOT TO VOTE ON THE MATTER. IF APPROPRIATE, SUCH EXECUTIVE COMMITTEE MEMBER IS REQUIRED ALSO TO EXCUSE HIM/HERSELF FROM THE DISCUSSION OF THE MATTER. AT THE STAFF LEVEL, THE POLICY REQUIRES THAT STAFF MEMBERS DISCUSS ANY SITUATIONS WHICH GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST WITH THE CHAIRMAN, WHO IS RESPONSIBLE TO DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST WITH THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR EACH OFFICER/EMPLOYEE IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. THE ELECTION WAS HELD IN JANUARY 2024 AND RATIFIED BY THE BOARD OF DIRECTORS ON APRIL 1, 2024. FORM 990, PART VI, SECTION C, LINE 19 THE LABOR COMMITTEE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND INDEPENDENT AUDITOR SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR'S FILING OF THE FORM 990. FRATERNAL ORDER OF POLICE DISTRICT OF COLUMBIA LODGE #1 711 4TH STREET NW WASHINGTON DC 20001 237204395 NATIONAL FRATERNAL ORGANIZATION DC 501(C)(8) 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0