Nonprofit · EIN 23-7190596
FRATERNAL ORDER OF POLICE
Also known as 35 MONTGOMERY LODGE
Tax-exempt · GAITHERSBURG, MD 20879
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,025,201 | $828,240 | $196,961 | $4,020,938 | $6,452 | $4,014,486 |
| December 31, 2024 | 990 | $996,661 | $603,470 | $393,191 | $3,761,325 | $6,891 | $3,754,434 |
| December 31, 2023 | 990 | $973,707 | $631,752 | $341,955 | $3,328,989 | $5,751 | $3,323,238 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,375
- Program service revenue
- $899,926
- Investment income
- $108,302
- Net gain from sales of assets
- -$1,958
- Net income from fundraising events
- -$11,750
- Other revenue
- -$3,402
Expenses
- Grants and similar amounts paid
- $21,762
- Compensation of officers, directors and key employees
- $111,730
- Other salaries and wages
- $167,039
- Salaries, compensation and benefits (total)
- $306,043
- Professional fundraising fees
- $0
- Legal fees
- $136,624
- Accounting fees
- $11,000
- Occupancy
- $40,544
- Depreciation
- $33,266
Balance sheet and other
- Total assets, start of year
- $3,761,325
- Total assets, end of year
- $4,020,938
- Total liabilities, end of year
- $6,452
- Net assets, end of year
- $4,014,486
- Land, buildings and equipment
- $907,700
- Publicly traded securities
- $1,389,143
- Net assets without donor restrictions
- $4,014,486
- Gross receipts
- $1,114,023
- Employees
- 7
- Year formed
- 1969
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Torrie Cooke | Immediate Past President Trustee or director | 50 | $64,980 |
| Lee G Holland | President Trustee or director, Officer | 50 | $37,750 |
| Jeffrey Brewer | Treasurer Trustee or director, Officer | 5 | $9,000 |
| Laura Andreallo | Corporate Vice President Trustee or director, Officer | 5 | $0 |
| Anthony Pindell | Vice President Trustee or director, Officer | 5 | $0 |
| Angela L Plescia | Secretary Trustee or director, Officer | 5 | $0 |
| Philip Meyer | Chief Steward Trustee or director | 5 | $0 |
| Mathhew Plescia | State Lodge Trustee Trustee or director | 5 | $0 |
| John Howard | Trustee Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Torrie Cooke | Immediate Past President Trustee or director | 50 | $52,115 |
| Lee G Holland | President Trustee or director, Officer | 50 | $36,000 |
| Michael Willis | Guard Trustee or director | 20 | $22,000 |
| Jeffrey Brewer | Treasurer Trustee or director, Officer | 5 | $8,400 |
| Philip Meyer | Chief Steward Trustee or director | 5 | $0 |
| Mathhew Plescia | State Lodge Trustee Trustee or director | 5 | $0 |
| Edward M Trybus | Conductor Trustee or director | 5 | $0 |
| John Howard | Sgt at Arms Trustee or director | 5 | $0 |
| Laura Andreallo | Corporate Vice President Trustee or director, Officer | 5 | $0 |
| Anthony Pindell | Vice President Trustee or director, Officer | 5 | $0 |
| Angela L Plescia | Secretary Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Torrie Cooke | Immediate Past President Trustee or director | 50 | $41,250 |
| Lee G Holland | President Trustee or director, Officer | 50 | $32,680 |
| Jeffrey Brewer | Treasurer Trustee or director, Officer | 5 | $8,000 |
| Philip Meyer | Chief Steward Trustee or director | 5 | $0 |
| Michael R Kane | State Lodge Trustee Trustee or director | 5 | $0 |
| John Howard | Sgt at Arms Trustee or director | 5 | $0 |
| Edward M Trybus | Conductor Trustee or director | 5 | $0 |
| Laura Andreallo | Corporate Vice President Trustee or director, Officer | 5 | $0 |
| Anthony Pindell | Vice President Trustee or director, Officer | 5 | $0 |
| Angela L Plescia | Secretary Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 610 PROFESSIONAL DR STE 104, GAITHERSBURG, MD 20879-3460
- In care of
- % LEE G HOLLAND
- Signed the 990
- LEE G HOLLAND, President
- Phone
- (301) 948-4286
- Website
- WWW.FOPLODGE35.COM
- Return prepared by
- CJE Associates PC
Mission
A fraternal organization providing certified representation of certain police officers under police labor relations law.
Program accomplishments
- Fraternal programs & activities - Civic, educational, social & charitable programs through the organized efforts of police officers.
- Collective Bargaining - To organize for promotion of a cooperative relationship between the Montgomery County government and its 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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 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
- 23-7190596
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $4,020,938
- Income (IRS master file)
- $1,114,023
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,025,201 | $828,240 | $4,020,938 | XML |
| 990 | December 2024 | $996,661 | $603,470 | $3,761,325 | XML |
| 990 | December 2023 | $973,707 | $631,752 | $3,328,989 | XML |
| 990 | December 2022 | $934,804 | $571,644 | $2,939,739 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 23-7190596).
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 23-7190596.
- 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 are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 9 people; 3 received compensation from the organization, the highest $64,980 (Torrie Cooke, Immediate Past President).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,025,201, expenses of $828,240 and total assets of $4,020,938 at year end.
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