Nonprofit · EIN 23-7143599
FRATERNAL ORDER OF POLICE
Also known as 2 PHOENIX LODGE
Tax-exempt · PHOENIX, AZ 85028
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $463,931 | $444,321 | $19,610 | $1,157,272 | $16,488 | $1,140,784 |
| December 31, 2023 | 990 | $427,472 | $456,999 | -$29,527 | $1,071,936 | $3,994 | $1,067,942 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $400,725
- Membership dues
- $52,200
- Program service revenue
- $0
- Investment income
- $63,206
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $3,850
- Benefits paid to members
- $1,272
- Other salaries and wages
- $21,382
- Salaries, compensation and benefits (total)
- $23,005
- Professional fundraising fees
- $272,748
- Accounting fees
- $3,980
- Occupancy
- $35,771
- Travel
- $932
- Depreciation
- $256
- Program services (functional)
- $88,887
- Management and general (functional)
- $81,278
- Fundraising (functional)
- $274,156
Balance sheet and other
- Total assets, start of year
- $1,071,936
- Total assets, end of year
- $1,157,272
- Total liabilities, end of year
- $16,488
- Net assets, end of year
- $1,140,784
- Land, buildings and equipment
- $131
- Publicly traded securities
- $1,109,471
- Gross receipts
- $463,931
- Employees
- 1
- Year formed
- 1959
- State of legal domicile
- AZ
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ken Lapka | Trustee Trustee or director | 5 | $0 |
| Sandor Rogoff | Trustee Trustee or director | 5 | $0 |
| Chad Brink | State Trustee Trustee or director | 5 | $0 |
| Lou Manganiello | President Officer | 10 | $0 |
| Kevin Watts | Vice President Officer | 10 | $0 |
| Bill Wegner | 2nd Vice President Officer | 5 | $0 |
| Marvin Cender | Secretary Officer | 10 | $0 |
| Gary Sales | Treasurer Officer | 5 | $0 |
| Bill Young | Sergeant at Arms Officer | 5 | $0 |
| Sal Garcia | Past President Officer | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ken Lapka | Trustee Trustee or director | 5 | $0 |
| Sandor Rogoff | Trustee Trustee or director | 5 | $0 |
| Chad Brink | State Trustee Trustee or director | 5 | $0 |
| Bill Young | Sergeant at Arms Officer | 5 | $0 |
| Sal Garcia | Past President Officer | 5 | $0 |
| Kevin Watts | Vice President Officer | 10 | $0 |
| Lou Manganiello | President Officer | 10 | $0 |
| Bill Waggoner | 2nd Vice President Officer | 5 | $0 |
| Gary Sales | Treasurer Officer | 5 | $0 |
| Marvin Cender | Secretary Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 10210 N 32ND ST STE 200, PHOENIX, AZ 85028-3848
- In care of
- % LOU MANGANIELLO
- Principal officer (990 for 2024)
- Lou Manganiello, 10210 N 32nd Street Suite 200, Phoenix, AZ 85028
- Signed the 990
- LOU MANGANIELLO, President
- Phone
- (602) 993-0230
- Website
- azfop2.com
- Return prepared by
- Kathleen A Carolin CPA PC
Mission
The lodge is committed to improving the working conditions of law enforcement officers and the safety of those they serve through education, legislation, information, community involvement, and employee representation.
Program accomplishments
- The lodge cultivates a spirit of fraternalism and mutual helpfulness among its members and the people served. The lodge holds charity events to benefit various causes.Expenses $88,887 · grants $3,850 · revenue $347,957
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 | Not 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
- 23-7143599
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $1,157,272
- Income (IRS master file)
- $463,931
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $463,931 | $444,321 | $1,157,272 | IRS |
| 990 | December 2023 | $427,472 | $456,999 | $1,071,936 | XML |
| 990 | December 2022 | $420,035 | $415,095 | $972,935 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-7143599).
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 23-7143599.
- 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 December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2024 names Lou Manganiello.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2024 lists 10 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, 2024 it reported revenue of $463,931, expenses of $444,321 and total assets of $1,157,272 at year end.
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