Nonprofit · EIN 23-7585695
FRATERNAL ORDER OF POLICE
Also known as 116 WESTERN LAKE CO LODGE
Tax-exempt · MENTOR, OH 44060
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $18,067 | $32,854 | -$14,787 | $96,792 | – | $96,792 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $12,007
- Net gain from sales of assets
- $5,487
- Net income from fundraising events
- $573
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $300
- Professional fees and payments to contractors
- $25,484
- Occupancy
- $1,000
- Other expenses
- $6,070
Balance sheet and other
- Total assets, start of year
- $124,379
- Total assets, end of year
- $96,792
- Total liabilities, end of year
- –
- Net assets, end of year
- $96,792
- Cash, savings and investments
- $96,792
- Gross receipts
- $19,467
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-EZ for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK GUERRIERI | VICE PRESIDE | 1 | $0 |
| TIM GALLAGHER | PRESIDENT | 1 | $0 |
| DAN SABRUNO | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 8248 LANCASTER DR, MENTOR, OH 44060-4248
- Mailing address (990-N for 2025)
- 8248 LANCASTER DRIVE, MENTOR OH 44060
- Principal officer (990-N for 2025)
- RANDALL RICCIARDO, 8248 LANCASTER DRIVE, MENTOR OH 44060
- Signed the 990-EZ
- TIM GALLAGHER, PRESIDENT
- Phone
- (440) 725-6451
- Return prepared by
- PAHORESKY & ASSOCIATES LLC
Mission
TO SUPPORT LOCAL SAFETY OFFICERS.
Program accomplishments
- TO PROVIDE MEMBERS' FAMILIES WITH A DEATH BENEFIT TO HELP MEET EMERGENCY EXPENDITURES UPON A MEMBERS' DEATH.
- ATTEND MEETINGS AND CONFERENCES TO ACQUIRE INFORMATION AS TO THE RIGHTS AND DUTIES OF POLICE OFFICERS AND TO IMPART INFORMATION TO OFFICERS AND THE PUBLIC.
- PARTICIPATE IN COMMUNITY EVENTS TO PROMOTE INTERACTION BETWEEN POLICE OFFICERS AND THE GENERAL PUBLIC.
- SOLIDIFY RELATIONSHIP BETWEEN THE PUBLIC AND SAFETY FORCES THROGH THE SALE/DISTRIBUTION OF ITEMS BEARING THE SAFETY FORCES LOGO.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7585695
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: RANDALL RICCIARDO | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: RANDALL RICCIARDO | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $18,067 | $32,854 | $96,792 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 23-7585695).
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 23-7585695.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- 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-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2025 names RANDALL RICCIARDO.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2023 lists 3 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $18,067, expenses of $32,854 and total assets of $96,792 at year end.
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