Nonprofit · EIN 11-3289984
FRATERNAL ORDER OF POLICE
Also known as 128 FIRE MAR BEN LDG OF NY
Tax-exempt · HICKSVILLE, NY 11802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $185,868 | $166,589 | $19,279 | $224,839 | $0 | $224,839 |
| December 31, 2024 | 990 | $180,063 | $160,259 | $19,804 | $205,559 | $0 | $205,559 |
| December 31, 2023 | 990 (amended) | $218,820 | $192,320 | $26,500 | $185,635 | $0 | $185,635 |
| December 31, 2023 | 990-EZ | $127,440 | $93,681 | $33,759 | $0 | $0 | $202,894 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $139,745
- Membership dues
- $11,060
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $45,652
- Other revenue
- $46,123
Expenses
- Grants and similar amounts paid
- $3,286
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,526
- Occupancy
- $5,250
Balance sheet and other
- Total assets, start of year
- $205,559
- Total assets, end of year
- $224,839
- Total liabilities, end of year
- $0
- Net assets, end of year
- $224,839
- Net assets with donor restrictions
- $224,839
- Gross receipts
- $227,061
- Employees
- 0
- Year formed
- 1994
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J MASTRANGELO | PRESIDENT Officer | 0 | $0 |
| JOHN B KELLEHER JR | VICE PRESIDENT Officer | 0 | $0 |
| DOMINIC BUFFOLINO | SECRETARY Officer | 0 | $0 |
| DAVID E EMMEL | TREASURER Officer | 0 | $0 |
| DOMINIC PIGNATARO | SERGEANT AT ARMS Officer | 0 | $0 |
| ROBERT SCHURR | FINANCIAL SECRETARY Officer | 0 | $0 |
| RICHARD C LEHRMAN | PAST PRESIDENT Officer | 0 | $0 |
| JOSEPH BATTAGLIA | NYS FOB TRUSTEE Officer | 0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J MASTRANGELO | PRESIDENT Officer | 0 | $0 |
| JOHN B KELLEHER JR | VICE PRESIDENT Officer | 0 | $0 |
| DOMINIC BUFFOLINO | SECRETARY Officer | 0 | $0 |
| DAVID E EMMEL | TREASURER Officer | 0 | $0 |
| DOMINIC PIGNATARO | SERGEANT AT ARMS Officer | 0 | $0 |
| ROBERT SCHURR | FINANCIAL SECRETARY Officer | 0 | $0 |
| RICHARD C LEHRMAN | PAST PRESIDENT Officer | 0 | $0 |
| JOSEPH BATTAGLIA | NYS FOB TRUSTEE Officer | 0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J MASTRANGELO | PRESIDENT Officer | – | $0 |
| JOHN B KELLEHER JR | VICE PRESIDENT Officer | – | $0 |
| DOMINIC BUFFOLINO | SECRETARY Officer | – | $0 |
| DAVID E EMMEL | TREASURER Officer | – | $0 |
| DOMINIC PIGNATARO | SERGEANT AT ARMS Officer | – | $0 |
| ROBERT SCHURR | FINANCIAL SECRETARY Officer | – | $0 |
| RICHARD C LEHRMAN | PAST PRESIDENT Officer | – | $0 |
| JOSEPH BATTAGLIA | NYS FOB TRUSTEE Officer | – | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J MASTRANGELO | PRESIDENT | 0 | $0 |
| JOHN B KELLEHER JR | VICE PRESIDENT | 0 | $0 |
| DOMINIC BUFFOLINO | SECRETARY | 0 | $0 |
| DAVID E EMMEL | TREASURER | 0 | $0 |
| DOMINIC PIGNATARO | SERGEANT AT ARMS | 0 | $0 |
| ROBERT SCHURR | FINANCIAL SECRETARY | 0 | $0 |
| RICHARD C LEHRMAN | PAST PRESIDENT | 0 | $0 |
| JOSEPH BATTAGLIA | NYS FOB TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 853, HICKSVILLE, NY 11802-0853
- In care of
- % DAVID EMMEL
- Mailing address (990-N for 2021)
- PO BOX 853, HICKSVILLE NY 11802
- Principal officer (990 for 2025)
- DAVID EMMEL, PO BOX 853, HICKSVILLE, NY 11802
- Principal officer (990-N for 2021)
- DAVID EMMEL, PO BOX 853, HICKSVILLE NY 11802
- Signed the 990
- DAVID EMMEL, TREASURER
- Phone
- (516) 322-8410
- Website
- NCFMBA.ORG
- Return prepared by
- PETRELLA CPA
Mission
TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS & CONDITIONS OF EMPLOYMENT TO RENDER MORAL & MATERIAL AID TO MEMBERS AS NEEDED
Program accomplishments
- GOLF OUTINGExpenses $54,765 · revenue $128,685
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 11-3289984
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $224,839
- Income (IRS master file)
- $227,061
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $185,868 | $166,589 | $224,839 | IRS |
| 990 | December 2024 | $180,063 | $160,259 | $205,559 | XML |
| 990 | December 2023 | $218,820 | $192,320 | $185,635 | XML |
| 990-EZ | December 2023 | $127,440 | $93,681 | $0 | XML |
| 990 | December 2022 | $210,182 | $182,378 | $169,135 | IRS |
| 990-N for 2021 Officer: DAVID EMMEL | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: RICHARD C LEHRMAN - PRESIDENT | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 11-3289984).
Questions about FRATERNAL ORDER OF POLICE
- What is the EIN of FRATERNAL ORDER OF POLICE?
- The employer identification number (EIN) of FRATERNAL ORDER OF POLICE is 11-3289984.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- Are donations to FRATERNAL ORDER OF POLICE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FRATERNAL ORDER OF POLICE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRATERNAL ORDER OF POLICE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRATERNAL ORDER OF POLICE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 names DAVID EMMEL.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $185,868, expenses of $166,589 and total assets of $224,839 at year end.
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