Nonprofit · EIN 23-7191848
FRATERNAL ORDER OF POLICE
Also known as 3 BALTIMORE CITY LODGE
Tax-exempt · BALTIMORE, MD 21211
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,986,257 | $2,088,234 | $898,023 | $14,724,173 | $104,376 | $14,619,797 |
| December 31, 2023 | 990 | $5,553,702 | $2,030,734 | $3,522,968 | $13,816,549 | $110,351 | $13,706,198 |
| December 31, 2021 | 990 | $3,949,731 | $4,284,487 | -$334,756 | $14,893,942 | $5,649,623 | $9,244,319 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,689,477
- Membership dues
- $2,689,427
- Program service revenue
- -$133,691
- Investment income
- $418,818
- Other revenue
- $11,653
Expenses
- Grants and similar amounts paid
- $5,500
- Benefits paid to members
- $1,131,556
- Other salaries and wages
- $251,223
- Salaries, compensation and benefits (total)
- $261,232
- Professional fundraising fees
- $0
- Accounting fees
- $26,500
- Depreciation
- $62,151
Balance sheet and other
- Total assets, start of year
- $13,816,549
- Total assets, end of year
- $14,724,173
- Total liabilities, end of year
- $104,376
- Net assets, end of year
- $14,619,797
- Land, buildings and equipment
- $1,390,312
- Publicly traded securities
- $8,452,734
- Net assets without donor restrictions
- $14,598,196
- Net assets with donor restrictions
- $21,601
- Gross unrelated business income
- -$122,038
- Gross receipts
- $2,986,257
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1966
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA RIHA | SECRETARY Trustee or director | 20 | $0 |
| ELLIOT COHEN | STATE TRUSTEE Trustee or director | 10 | $0 |
| MIKE MANCUSO | PRESIDENT Officer | 40 | $0 |
| DON HELMS | CHAPLAIN Officer | 20 | $0 |
| ED GORWELL | GUARD Officer | 10 | $0 |
| JOHN NOLAN | TREASURER Officer | 40 | $0 |
| PAUL BLAIR | 2ND VICE PRESIDENT Officer | 20 | $0 |
| RONALD STARR | 3RD VICE PRESIDENT Officer | 20 | $0 |
| WILLIAM MACDONALD | VICE PRESIDENT Officer | 10 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN NOLAN | TREASURER Officer | 40 | $51,998 |
| MIKE MANCUSO | PRESIDENT Officer | 40 | $25,000 |
| LISA RIHA | SECRETARY Trustee or director | 20 | $12,000 |
| WILLIAM MACDONALD | VICE PRESIDENT Officer | 10 | $12,000 |
| PAUL BLAIR | 2ND VICE PRESIDENT Officer | 20 | $7,000 |
| ED GORWELL | GUARD Officer | 10 | $6,615 |
| ELLIOT COHEN | STATE TRUSTEE Trustee or director | 10 | $2,500 |
| DON HELMS | CHAPLAIN Officer | 20 | $2,500 |
| RONALD STARR | 3RD VICE PRESIDENT Officer | 20 | $2,500 |
990 for the year ended December 31, 2021: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN NOLAN | TREASURER Officer | 40 | $45,633 |
| MIKE MANCUSO | PRESIDENT Officer | 40 | $15,625 |
| LISA RIHA | SECRETARY Trustee or director | 20 | $7,812 |
| PAUL BLAIR | 2ND VICE PRESIDENT Officer | 20 | $4,688 |
| RONALD STARR | 3RD VICE PRESIDENT Officer | 20 | $4,688 |
| WILLIAM MACDONALD | VICE PRESIDENT Officer | 10 | $4,688 |
| DOMINIC MASTRAMETEO | TRUSTEE Trustee or director | 20 | $1,563 |
| GEORGE TRAINOR | TRUSTEE Trustee or director | 10 | $1,563 |
| ELLIOT COHEN | STATE TRUSTEE Trustee or director | 10 | $1,563 |
| DANEIL POPP | TRUSTEE Trustee or director | 10 | $1,563 |
| DON HELMS | CHAPLAIN Officer | 20 | $1,563 |
| ED GORWELL | GUARD Officer | 10 | $1,563 |
Address and contacts
- Address (IRS master file)
- 3920 BUENA VISTA AVE, BALTIMORE, MD 21211-1704
- Principal officer (990 for 2024)
- JOHN NOLAN, 3920 BUENA VISTA AVE, BALTIMORE, MD 21211
- Signed the 990
- JOHN NOLAN, TREASURER
- Phone
- (410) 243-9141
- Return prepared by
- WEIL AKMAN BAYLIN & COLEMAN PA
Mission
TO PROVIDE LEGAL AND OTHER ASSISTANCE TO OFFICERS.
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 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
- 23-7191848
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $14,724,173
- Income (IRS master file)
- $2,986,257
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,986,257 | $2,088,234 | $14,724,173 | IRS |
| 990 | December 2023 | $5,553,702 | $2,030,734 | $13,816,549 | XML |
| 990 | December 2021 | $3,949,731 | $4,284,487 | $14,893,942 | XML |
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 23-7191848).
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 23-7191848.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) 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 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 JOHN NOLAN.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2024 lists 9 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 $2,986,257, expenses of $2,088,234 and total assets of $14,724,173 at year end.
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