Nonprofit · EIN 23-0971978
FRATERNAL ORDER OF POLICE
Also known as 5 MICHAEL G LUTZ LODGE
Tax-exempt · PHILADELPHIA, PA 19154
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $7,942,511 | $6,689,400 | $1,253,111 | $6,094,127 | $312,232 | $5,781,895 |
| September 30, 2024 | 990 | $7,565,821 | $6,548,703 | $1,017,118 | $4,804,236 | $275,452 | $4,528,784 |
| September 30, 2023 | 990 | $6,624,415 | $5,986,571 | $637,844 | $3,776,776 | $265,110 | $3,511,666 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,688,920
- Investment income
- $0
- Net income from sales of inventory
- $62,108
- Other revenue
- $1,253,591
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,719,169
- Other salaries and wages
- $497,799
- Salaries, compensation and benefits (total)
- $2,907,949
- Professional fundraising fees
- $0
- Occupancy
- $1,469,700
- Travel
- $57,017
- Depreciation
- $52,049
- Program services (functional)
- $3,746,283
- Management and general (functional)
- $2,943,117
Balance sheet and other
- Total assets, start of year
- $4,804,236
- Total assets, end of year
- $6,094,127
- Total liabilities, end of year
- $312,232
- Net assets, end of year
- $5,781,895
- Land, buildings and equipment
- $106,751
- Net assets without donor restrictions
- $5,781,895
- Gross unrelated business income
- $24,933
- Gross receipts
- $8,061,405
- Employees
- 43
- Volunteers
- 50
- Year formed
- 1939
- State of legal domicile
- PA
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROOSEVELT POPLAR | PRESIDENT Officer | 32 | $226,809 | $22,015 |
| NICK DENOFA | VICE PRESIDE Officer | 32 | $198,893 | $22,557 |
| JOHN MC GRODY | VICE PRESIDE Officer | 32 | $182,597 | $23,024 |
| JOHN HOYT | TRUSTEE Officer | 32 | $182,297 | $23,012 |
| WILLIE SIERRA | TREASURER Officer | 32 | $182,297 | $23,012 |
| SHARON JONAS | CONDUCTOR Officer | 32 | $182,297 | $22,309 |
| JOHN MCLAUGLIN | VICE PRESIDE Officer | 32 | $182,297 | $21,958 |
| MICHAEL TRASK | FINANCIAL SE Officer | 32 | $182,297 | $15,720 |
| PETE SWERYDA | RECORDING SE Officer | 32 | $162,101 | $15,720 |
| STEVE WEILER | VICE PRESIDE Officer | 32 | $37,284 | $17,211 |
990 for the year ended September 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROOSEVELT POPLAR | PRESIDENT Officer | 32 | $215,443 | $22,702 |
| NICHOLAS DENOFA | VICE PRESIDE Officer | 32 | $189,280 | $22,246 |
| JOHN MC GRODY | VICE PRESIDE Officer | 32 | $175,766 | $22,751 |
| SHARON JONAS | CONDUCTOR Officer | 32 | $175,766 | $22,739 |
| JOHN HOYT | RECORDING SE Officer | 32 | $175,466 | $22,739 |
| WILLIAM SIERRA | TREASURER Officer | 32 | $175,466 | $22,739 |
| JOHN MCLAUGHLIN | VICE PRESIDE Officer | 32 | $175,466 | $21,735 |
| MICHAEL TRASK | FINANCIAL SE Officer | 32 | $167,101 | $15,720 |
| STEVE WEILER | VICE PRESIDE Officer | 32 | $37,284 | $17,211 |
990 for the year ended September 30, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN MCNESBY | PRESIDENT Officer | 35 | $217,971 | $22,847 |
| ROOSEVELT POPLAR | CHIEF OF STA Officer | 32 | $183,217 | $21,386 |
| WILLIE SIERRA | TREASURER Officer | 32 | $175,383 | $22,393 |
| MICHAEL TRASK | FINANCIAL SE Officer | 32 | $175,383 | $15,720 |
| JOHN MC GRODY | VICE PRESIDE Officer | 32 | $167,318 | $22,405 |
| JOHN HOYT | RECORDING SE Officer | 32 | $167,018 | $22,393 |
| SHARON JONAS | CONDUCTOR Officer | 32 | $167,018 | $22,393 |
| NICK DENOFA | VICE PRESIDE Officer | 32 | $167,018 | $21,423 |
| TERRY REID | TRUSTEE Trustee or director | 32 | $141,023 | $20,498 |
| STEVE WEILER | VICE PRESIDE Officer | 32 | $124,816 | $19,312 |
| JOHN RUANE | TRUSTEE Trustee or director | 32 | $77,619 | $18,798 |
Address and contacts
- Address (IRS master file)
- 11630 CAROLINE RD, PHILADELPHIA, PA 19154-2110
- Principal officer (990 for 2024)
- ROOSEVELT POPLAR
- Signed the 990
- WILLIE SIERRA, TREASURER
- Phone
- (215) 629-3600
- Website
- FOP5.ORG
- Return prepared by
- BARATZ & ASSOCIATES PA
Mission
TO CULTIVATE THE MUTUAL FRIENDSHIPS OF FRATERNITY, AND DESIRING TO FOSTER AND ENCOURAGE THE HIGHEST DEGREE OF SKILL, EFFICIENCY, DISCIPLINE, AND LOYALTY AMONG THE MEMBERS
Program accomplishments
- THE FOP MAINTAINS THE LIFE INSURANCE PROGRAM FOR ACTIVE POLICE OFFICERS. THE FOP FULFILLS THE REQUIREMENT BY ENGAGING AN INSURANCE COMPANY TO PROVIDE THE POLICIES THAT ARE THE BEST THAT THE FOP CAN NEGOTIATE.
- THE FOP SUPPLEMENTS AN ELECTED BODY OF REPRESENTATIVES TO ATTEND THE NATIONAL AND STATE CONVENTIONS.
- THE FOP PAYS SOME OF THE NATIONAL AND ALL OF THE STATE MEMBERSHIP DUES FOR ITS MEMBERS.
- AWARDS AND MEMORIAL EVENTS ARE CONDUCTED BY THE FOP TO RECOGNIZE OUTSTANDING PERFORMANCE BY THE OFFICERS
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 23-0971978
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $6,094,127
- Income (IRS master file)
- $8,061,405
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $7,942,511 | $6,689,400 | $6,094,127 | XML |
| 990 | September 2024 | $7,565,821 | $6,548,703 | $4,804,236 | XML |
| 990 | September 2023 | $6,624,415 | $5,986,571 | $3,776,776 | XML |
| 990 | September 2022 | $6,876,497 | $6,894,432 | $3,187,559 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
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 23-0971978).
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 23-0971978.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- 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 2025 (the year ending September 30, 2026) is due February 16, 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 September 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended September 30, 2025 names ROOSEVELT POPLAR.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended September 30, 2025 lists 10 people; 10 received compensation from the organization, the highest $226,809 (ROOSEVELT POPLAR, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $7,942,511, expenses of $6,689,400 and total assets of $6,094,127 at year end.
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