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Nonprofit · EIN 23-7140447

FRATERNAL ORDER OF POLICE

Also known as 4 BALTIMORE COUNTY LODGE

Tax-exempt · BALTIMORE, MD 21234

Financials

$1.7M$961K2023$1.9M$1.3M2024$1.9M$842K2025
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,880,366$841,933$1,038,433$10,544,564$39,197$10,505,367
December 31, 2024990$1,934,668$1,312,232$622,436$9,358,718$43,258$9,315,460
December 31, 2023990$1,650,467$960,585$689,882$8,687,887$48,587$8,639,300
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,417,063
Membership dues
$1,352,446
Program service revenue
$0
Investment income
$463,303
Other revenue
$0

Expenses

Grants and similar amounts paid
$24,448
Compensation of officers, directors and key employees
$78,294
Other salaries and wages
$750
Salaries, compensation and benefits (total)
$82,652
Professional fundraising fees
$0
Legal fees
$209,921
Accounting fees
$15,155
Travel
$61,212
Depreciation
$11,411

Balance sheet and other

Total assets, start of year
$9,358,718
Total assets, end of year
$10,544,564
Total liabilities, end of year
$39,197
Net assets, end of year
$10,505,367
Land, buildings and equipment
$174,352
Publicly traded securities
$9,946,765
Net assets without donor restrictions
$10,478,367
Net assets with donor restrictions
$27,000
Gross receipts
$1,880,366
Employees
1
Volunteers
9
Year formed
1970
State of legal domicile
MD

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.

NameTitleHours / weekCompensation
NANCY SKINNEROFFICE MANAGER
Officer
30$47,094
DAVE ROSEPRESIDENT
Officer
30$9,600
ROBERT CASKEYTREASURER
Officer
30$4,800
DONNA PATTERSONLODGE SECRETARY
Officer
1$4,800
KATHY KRAEMERCHAPLIN AND EDITOR
Officer
1$3,300
MICHAEL DICARA1ST VICE PRESIDENT
Officer
2$2,400
RYAN MASSEY2ND VICE PRESIDENT
Officer
2$2,400
WILLIAM PATTERSONSTATES TRUSTEE
Officer
1$1,200
MATT GONZALEZSGT AT ARMS
Officer
40$1,200
STEVEN COMEGNAEXEC BOARD CHAIR
Officer
1$1,200
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
NANCY SKINNEROFFICE MANAGER
Officer
30$38,546
DAVE ROSEPRESIDENT
Officer
30$9,600
ROBERT CASKEYTREASURER
Officer
30$4,800
DONNA PATTERSONLODGE SECRETARY
Officer
1$4,800
KATHY KRAEMERCHAPLIN AND EDITOR
Officer
1$3,000
MICHAEL DICARA1ST VICE PRESIDENT
Officer
2$2,400
RYAN MASSEY2ND VICE PRESIDENT
Officer
2$2,400
WILLIAM PATTERSONSTATES TRUSTEE
Officer
1$1,800
MATT GONZALEZSGT AT ARMS
Officer
40$1,200
STEVEN COMEGNAEXEC BOARD CHAIR
Officer
1$1,200
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
DAVID FOLDERAUERPRESIDENT
Officer
30$36,038
NANCY SKINNEROFFICE MANAGER
Officer
30$35,508
ROBERT CASKEYTREASURER
Officer
30$4,800
DONNA PATERSONSECRETARY
Officer
1$4,800
CHRIS HODNICKISARGENT AT ARMS
Officer
40$3,600
MICHAEL DICARA1ST VICE PRESIDENT
Officer
2$2,400
DAVID SWEREN1ST VICE PRESIDENT
Officer
2$2,400
WILLIAM PATTERSONSTATE TRUSTEE
Officer
1$1,200
STEVEN COMEGNAEXEC BOARD CHAIR
Officer
1$1,200
ANTHONY DICARACHAPLAIN
Officer
1$1,200

Address and contacts

Address (IRS master file)
9304 HARFORD RD, BALTIMORE, MD 21234-3109
In care of
% COLE WESTON
Principal officer (990 for 2025)
Robert Caskey, 9304 HARFORD RD, Parkville, MD 21234
Signed the 990
Robert Caskey, TREASURER
Phone
(410) 668-0004
Return prepared by
Keller Accounting and Tax Services

Mission

THE LODGE PROVIDES EDUCATIONAL, SOCIAL, FRATERNAL AND LABOR RELATED SERVICES TO MEMBERS.

990 for the year ended December 31, 2025

Program accomplishments

  • THE LODGE IS SUB-ORDINATE TO BOTH STATE & NATL ORGANIZATIONS DESIGNED TO PROVIDE EDUCATIONAL, SOCIAL, FRATERNAL & LABOR RELATED SERVICES TO MEMBERS WHO ARE FULL TIME OR RETIRED LAW ENFORCEMENT OFFICERS EMPLOYED BY BALTIMORE COUNTY, MARYLAND. NO PERSON IS DENIED MEMBERSHIP DUE TO RACE, SEX, CREED, COLOR, OR NATIONAL ORIGIN. THERE ARE CURRENTLY APPROXIMATELY 2815 MEMBERS (ACTIVE & RETIRED).

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 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7140447
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1972
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$10,544,564
Income (IRS master file)
$1,880,366

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,880,366$841,933$10,544,564IRS
990December 2024$1,934,668$1,312,232$9,358,718XML
990December 2023$1,650,467$960,585$8,687,887XML
990December 2022$1,484,038$904,874$7,857,410IRS
990December 2021–––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 23-7140447).

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 23-7140447.
Is FRATERNAL ORDER OF POLICE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
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 Robert Caskey.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $47,094 (NANCY SKINNER, OFFICE MANAGER).
How much revenue does FRATERNAL ORDER OF POLICE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,880,366, expenses of $841,933 and total assets of $10,544,564 at year end.

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