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Nonprofit · EIN 23-7115863

FOP LODGE NO 51 INC

Also known as 51 HAMMOND LODGE

Tax-exempt (reinstated) · HAMMOND, IN 46325

Financials

$101K$119K2024$86K$221K2025
Revenue Expenses · by fiscal year end
Financials of FOP LODGE NO 51 INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$85,852$220,898-$135,046$182,136$0$182,136
December 31, 2024990-EZ$100,795$119,124-$18,329$317,182$0$317,182
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Membership dues
$81,977
Investment income
$3,875

Expenses

Benefits paid to members
$158,065
Compensation of officers, directors and key employees
$0
Occupancy
$5,025
Printing, publications and postage
$4,651
Other expenses
$53,157

Balance sheet and other

Total assets, start of year
$317,182
Total assets, end of year
$182,136
Total liabilities, end of year
$0
Net assets, end of year
$182,136
Cash, savings and investments
$182,136
Gross receipts
$85,852

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MARK THORPPRESIDENT0$0
SPENCER LEMMONSVICE PRESIDENT0$0
THOMAS D USZAKOWTREASURER0$0
MATTHEW ZEMBALASECRETARY0$0
MARCUS MAYTRUSTEE0$0
AL HULITTTRUSTEE0$0
FRANK HERRERATRUSTEE0$0
BEN DANIELSTRUSTEE0$0
MIKE CICCOTELLITRUSTEE0$0
DAVE PARDONEKTRUSTEE0$0
BRANDEN ONIELTRUSTEE0$0
CHRISTOPHER GOOTEETRUSTEE0$0
ZACHARY M STEELETRUSTEE0$0
990-EZ for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensation
MARK THORPPRESIDENT0$0
SPENCER LEMMONSVICE PRESIDENT0$0
THOMAS D USZAKOWTREASURER0$0
MATTHEW ZEMBALASECRETARY0$0
MARCUS MAYTRUSTEE0$0
AL HULITTTRUSTEE0$0
FRANK HERRERATRUSTEE0$0
BEN DANIELSTRUSTEE0$0
MIKE CICCOTELLITRUSTEE0$0
DAVE PARDONEKTRUSTEE0$0
BRANDEN ONIELTRUSTEE0$0
CHRISTOPHER GOOTEETRUSTEE0$0

Address and contacts

Address (IRS master file)
PO BOX 533, HAMMOND, IN 46325-0533
In care of
% THOMAS D USZAKOW
Signed the 990-EZ
THOMAS D USZAKOW, TREASURER
Phone
(219) 256-0764
Return prepared by
Martin L Borton

Mission

TO PROVIDE LEGAL PROTECTION SERVICES

990-EZ for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE LEGAL PROTECTION AND CONTRACT NEGOTIATION SERVICES FOR (CURRENT AND FORMER) POLICE 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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-EZ for FOP LODGE NO 51 INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
23-7115863
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Donations deductible (Pub 78)
Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes
Exempt since
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$182,136
Income (IRS master file)
$85,852

Revocation and reinstatement

Exemption revoked
May 15, 2023
Posted by the IRS
August 14, 2023
Reinstated
Effective April 15, 2024

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$85,852$220,898$182,136XML
990-EZDecember 2024$100,795$119,124$317,182XML
990December 2018–––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 23-7115863).

Questions about FOP LODGE NO 51 INC

What is the EIN of FOP LODGE NO 51 INC?
The employer identification number (EIN) of FOP LODGE NO 51 INC is 23-7115863.
Is FOP LODGE NO 51 INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective April 15, 2024.
Are donations to FOP LODGE NO 51 INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes).
Which annual return does FOP LODGE NO 51 INC 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 FOP LODGE NO 51 INC 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 FOP LODGE NO 51 INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of FOP LODGE NO 51 INC?
The 990-EZ for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
How much revenue does FOP LODGE NO 51 INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $85,852, expenses of $220,898 and total assets of $182,136 at year end.

Other nonprofits in HAMMOND

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