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Nonprofit · EIN 23-7346867

FRATERNAL ORDER OF POLICE

Also known as 24 CHARLES COUNTY LODGE

Tax-exempt · LA PLATA, MD 20646

Financials

$246K$210K2022$220K$206K2023$311K$257K2024
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$310,630$257,113$53,517$719,682$194,675$525,007
June 30, 2024990$219,551$205,810$13,741$673,794$202,304$471,490
June 30, 2023990$245,903$209,657$36,246$662,474$204,725$457,749
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$15,106
Membership dues
$15,106
Program service revenue
$252,087
Investment income
$23,716
Net rental income
$32,520
Net income from fundraising events
$6,839
Net income from sales of inventory
-$23,322
Other revenue
$19,721

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$74,707
Accounting fees
$3,700
Occupancy
$50,886
Travel
$12,955
Depreciation
$15,484

Balance sheet and other

Total assets, start of year
$673,794
Total assets, end of year
$719,682
Total liabilities, end of year
$194,675
Net assets, end of year
$525,007
Land, buildings and equipment
$265,430
Publicly traded securities
$187,508
Gross receipts
$354,094
Employees
0
Volunteers
0
Year formed
1973
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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Mike SmithPresident
Officer
10$0
Andrew BringleyVice President
Officer
5$0
Ryan SmithSecretary
Officer
1$0
Derrick SpenceTreasurer
Officer
5$0
990 for the year ended June 30, 2024: 4 people
NameTitleHours / weekCompensation
MIKE SMITHPRESIDENT
Officer
10$0
ANDREW BRINGLEYVICE PRESIDENT
Officer
5$0
RYAN SMITHSECRETARY
Officer
1$0
DERRICK SPENCETREASURER
Officer
5$0
990 for the year ended June 30, 2023: 9 people
NameTitleHours / weekCompensation
MIKE SMITHPRESIDENT
Officer
10$0
ANDREW BRINGLEYVICE PRESIDENT
Officer
5$0
ROBERT P KIESELSTATE TRUSTEE
Officer
1$0
BRANDON MORRISONSERGEANT AT ARMS
Officer
1$0
RYAN SMITHSECRETARY
Officer
1$0
LINDA BAGWELLMEMBERSHIP SECRETARY
Officer
1$0
CHARLES GARNERTREASURER
Officer
5$0
JOHN ELLIOTPAST PRESIDENT
Officer
1$0
KATIE GODDARD2ND VICE PRESIDENT
Officer
1$0

Address and contacts

Address (IRS master file)
PO BOX 1927, LA PLATA, MD 20646-1927
Principal officer (990 for 2024)
Mike Smith, PO Box 1927, La Plata, MD 20646
Signed the 990
Mike Smith, Officer
Phone
(301) 934-8986
Return prepared by
Gary Frank Gore CPA LLC

Mission

To provide support to fellow officers and their families through various programs and services.

990 for the year ended June 30, 2025

Program accomplishments

  • To provide support to fellow officers and their families through various programs and services.

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
23-7346867
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1952
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$719,682
Income (IRS master file)
$354,094

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$310,630$257,113$719,682IRS
990June 2024$219,551$205,810$673,794XML
990June 2023$245,903$209,657$662,474XML
990June 2022$212,354$222,988$637,193IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 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 23-7346867).

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 23-7346867.
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 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 Mike Smith.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does FRATERNAL ORDER OF POLICE have?
On its 990 for the year ended June 30, 2025 it reported revenue of $310,630, expenses of $257,113 and total assets of $719,682 at year end.

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