Nonprofit · EIN 23-7153258
FRATERNAL ORDER OF POLICE
Also known as 123 OKLAHOMA CITY LODGE
Tax-exempt · OKLAHOMA CITY, OK 73108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,395,190 | $1,283,930 | $111,260 | $2,926,658 | $0 | $2,926,658 |
| June 30, 2024 | 990 | $1,249,414 | $1,087,901 | $161,513 | $2,803,682 | $0 | $2,803,682 |
| June 30, 2023 | 990 (amended) | $1,132,587 | $937,514 | $195,073 | $3,024,839 | $45 | $3,024,794 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,357,973
- Membership dues
- $1,351,823
- Program service revenue
- $0
- Investment income
- $30,111
- Net gain from sales of assets
- $6,717
- Other revenue
- $7,106
Expenses
- Grants and similar amounts paid
- $280,173
- Benefits paid to members
- $15,853
- Compensation of officers, directors and key employees
- $45,054
- Other salaries and wages
- $47,612
- Salaries, compensation and benefits (total)
- $110,989
- Professional fundraising fees
- $0
- Legal fees
- $122,648
- Accounting fees
- $28,157
- Occupancy
- $112,330
- Travel
- $8,016
- Depreciation
- $47,682
Balance sheet and other
- Total assets, start of year
- $2,803,682
- Total assets, end of year
- $2,926,658
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,926,658
- Land, buildings and equipment
- $1,511,379
- Publicly traded securities
- $370,764
- Net assets without donor restrictions
- $2,926,658
- Gross receipts
- $1,509,295
- Employees
- 6
- Volunteers
- 20
- Year formed
- 1967
- State of legal domicile
- OK
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK NELSON | PRESIDENT Officer | 45 | $18,000 |
| ROBERT GALLAVAN | VICE PRESIDENT Officer | 45 | $14,400 |
| KYLIE TURNER | TREASURER Officer | 6 | $9,600 |
| LAUREN CUNNINGHAM | SECRETARY Officer | 4 | $7,200 |
| DANIEL YOUNG | TRUSTEE Trustee or director | 0.25 | $0 |
| DON MAJORS | TRUSTEE Trustee or director | 0.25 | $0 |
| KENT GONSER | TRUSTEE Trustee or director | 0.25 | $0 |
| TYLER DUNCAN | TRUSTEE Trustee or director | 0.25 | $0 |
| DAN HERRING | TRUSTEE Trustee or director | 0.25 | $0 |
| ROGER FROST | STATE TRUSTEE Trustee or director | 0.25 | $0 |
| GREG GILTNER | CHAPLAIN Trustee or director | 0.25 | $0 |
| JOHN GEORGE | PAST PRESIDENT Trustee or director | 0.25 | $0 |
| COREY NOONER | STATE TREASURER Trustee or director | 0.25 | $0 |
| ANNE LAPUZZA | PAST 2ND VICE PRESIDENT Trustee or director | 0.25 | $0 |
| BEN WEIR | TRUSTEE Trustee or director | 0.25 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF COOPER | 2ND VICE PRESIDENT Officer | 0.25 | $0 |
| MATT GUY | 3RD VICE PRESIDENT Officer | 0.25 | $0 |
990 for the year ended June 30, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK NELSON | PRESIDENT Officer | 45 | $18,000 |
| ROBERT GALLAVAN | VICE PRESIDENT Officer | 45 | $14,400 |
| KYLIE TURNER | TREASURER Officer | 6 | $9,600 |
| LAUREN CUNNINGHAM | SECRETARY Officer | 4 | $7,200 |
| DANIEL YOUNG | TRUSTEE Trustee or director | 0.25 | $0 |
| DON MAJORS | TRUSTEE Trustee or director | 0.25 | $0 |
| JEFF COOPER | TRUSTEE Trustee or director | 0.25 | $0 |
| BEN WEIR | TRUSTEE Trustee or director | 0.25 | $0 |
| DAN HERRING | TRUSTEE Trustee or director | 0.25 | $0 |
| GREG GILTNER | CHAPLAIN Trustee or director | 0.25 | $0 |
| JOHN GEORGE | PAST PRESIDENT Trustee or director | 0.25 | $0 |
| ROGER FROST | STATE TRUSTEE Trustee or director | 0.25 | $0 |
| COREY NOONER | STATE TREASURER Trustee or director | 0.25 | $0 |
| ANNE LAPUZZA | 2ND VICE PRESIDENT Officer | 0.25 | $0 |
| MATT GUY | 3RD VICE PRESIDENT Officer | 0.25 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK NELSON | PRESIDENT Officer | 45 | $15,850 |
| ROBERT GALLAVAN | VICE PRESIDENT Officer | 45 | $11,400 |
| COREY NOONER | TREASURER - PART YEAR Officer | 6 | $7,800 |
| SUZANNE MONTGOMERY | SECRETARY - PART YEAR Officer | 4 | $6,500 |
| JOHN GEORGE | PRESIDENT - PART YEAR Officer | 45 | $1,000 |
| KYLIE TURNER | TREASURER Officer | 6 | $0 |
| LAUREN CUNNINGHAM | SECRETARY Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 1624 S AGNEW AVE, OKLAHOMA CITY, OK 73108-2434
- Principal officer (990 for 2024)
- KYLIE TURNER, 1624 SOUTH AGNEW AVE, OKLAHOMA CITY, OK 731082434
- Signed the 990
- KYLIE TURNER, TREASURER
- Phone
- (405) 514-6929
- Website
- FOP123OKC.COM
- Return prepared by
- ARLEDGE & ASSOCIATES PC
Mission
TO SUPPORT & DEFEND THE CONSTITUTION OF THE UNITED STATES; TO INCULCATE LOYALTY & ALLEGIANCE TO THE USA; TO PROMOTE AND FOSTER THE ENFORCEMENT OF LAW & ORDER; TO IMPROVE THE INDIVIDUAL & COLLECTIVE PROFICIENCY OF OUR MEMBERS IN THE PERFORMANCE OF THEIR DUTIES; TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE & SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS; TO ADVOCATE & STRIVE FOR UNIFORM APPLICATION OF THE CIVIL SERVICE MERIT SYSTEM FOR APPOINTMENT & PROMOTION; TO SUPPORT THE IMPROVEMENT OF THE STANDARD OF LIVING & WORKING CONDITIONS OF THE LAW ENFORCEMENT PROFESSION THROUGH EVERY LEGAL & ETHICAL MEANS AVAILABLE; TO CREATE & MAINTAIN TRADITION OF ESPRIT DE CORPS INSURING FIDELITY TO DUTY UNDER ALL CONDITIONS & CIRCUMSTANCES; TO CULTIVATE A SPIRIT OF FRATERNALISM & MUTUAL HELPFULNESS AMONG OUR MEMBERS & THE PEOPLE WE SERVE; TO INCREASE THE EFFICIENCY OF THE LAW ENFORCEMENT PROFESSION & THUS MORE FIRMLY TO ESTABLISH THE CONFIDENCE OF THE PUBLIC IN THE SERVICE DEDICATED TO PROTECT.
Program accomplishments
- TO PROVIDE MEMBERS WITH DEATH BENEFITS, LEGAL DEFENSE ASSISTANCE, ASSISTANCE TO OFFICERS SUSPENDED FROM DUTY, NATIONAL AND STATEWIDE REPRESENTATION AND LABOR NEGOTIATIONS.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7153258
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $2,926,658
- Income (IRS master file)
- $1,509,295
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,395,190 | $1,283,930 | $2,926,658 | XML |
| 990 | June 2024 | $1,249,414 | $1,087,901 | $2,803,682 | XML |
| 990 | June 2023 | $1,132,587 | $937,514 | $3,024,839 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 23-7153258).
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 23-7153258.
- 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 2025 (the year ending June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2025 names KYLIE TURNER.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2025 lists 17 people; 4 received compensation from the organization, the highest $18,000 (MARK NELSON, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,395,190, expenses of $1,283,930 and total assets of $2,926,658 at year end.
Other nonprofits in OKLAHOMA CITY
- INTEGRIS BAPTIST MEDICAL CENTER INC EIN 73-1034824 · last filed 990 for 2025
- MERCY HOSPITAL OKLAHOMA CITY INC EIN 73-0579285 · last filed 990 for 2025
- OKLAHOMA CITY COMMUNITY FOUNDATION INC EIN 23-7024262 · last filed 990 for 2025
- FEED THE CHILDREN INC EIN 73-6108657 · last filed 990 for 2025
- INTEGRIS SOUTH OKLAHOMA CITY HOSPITAL CORPORATION EIN 73-1089149 · last filed 990 for 2025
- INTEGRIS RURAL HEALTH INC EIN 73-1444504 · last filed 990 for 2025
- INTEGRIS AMBULATORY CARE CORPORATION EIN 73-1192765 · last filed 990 for 2025
- DELTA DENTAL PLAN OF OKLAHOMA EIN 23-7322578 · last filed 990 for 2024