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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7585871

FRATERNAL ORDER OF POLICE

Also known as 38 FRANK CLEMENT LODGE, FOP Lodge #38 Frank Clement Memorial Lodge #38

Tax-exempt · CROSSVILLE, TN 38557

Financials

$139K$140K2023$163K$144K2024$164K$148K2025
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
March 31, 2026990-EZ$164,388$147,591$16,797$195,597–$195,597
March 31, 2025990-EZ$162,599$144,499$18,100$178,980$180$178,800
March 31, 2024990-EZ$139,101$140,378-$1,277$160,700–$160,700
Financial details: 990-EZ for the year ended March 31, 2026

Revenue

Contributions, gifts and grants
$133,890
Membership dues
$30,060
Investment income
$438

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$109,965
Occupancy
$5,078
Other expenses
$32,548

Balance sheet and other

Total assets, start of year
$178,980
Total assets, end of year
$195,597
Total liabilities, end of year
–
Net assets, end of year
$195,597
Cash, savings and investments
$120,937
Land and buildings
$74,660
Gross receipts
$164,388

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 March 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
DUSTIN JACKSONPRESIDENT0$0
BO KOLLROS1ST VICE PRESIDENT0$0
FRED SHERRILLSECRETARY0$0
KOBE COXTREASURER0$0
DAN FRIELSTATE TRUSTEE0$0
MARK PFAFFENROTHCHAPLAIN0$0
LARRY HAMILTON2ND VICE PRESIDENT0$0
NICK BRENDELSAT @ ARMS0$0
990-EZ for the year ended March 31, 2025: 8 people
NameTitleHours / weekCompensation
DUSTIN JACKSONPRESIDENT0$0
BO KOLLROS1ST VICE PRESIDENT0$0
FRED SHERRILLSECRETARY0$0
KOBE COXTREASURER0$0
DAN FRIELSTATE TRUSTEE0$0
MARK PFAFFENROTHCHAPLAIN0$0
LARRY HAMILTON2ND VICE PRESIDENT0$0
JOHN COLEYSAT @ ARMS0$0
990-EZ for the year ended March 31, 2024: 8 people
NameTitleHours / weekCompensation
DUSTIN JACKSONPRESIDENT0$0
TYLER YODER1ST VICE PRESIDENT0$0
FRED SHERRILLSECRETARY0$0
KOBE COXTREASURER0$0
DAN FRIELSTATE TRUSTEE0$0
MARK PFAFFENROTHCHAPLAIN0$0
LARRY HAMILTON2ND VICE PRESIDENT0$0
PERRIANNA EVANSSAT @ ARMS0$0

Address and contacts

Address (IRS master file)
PO BOX 1395, CROSSVILLE, TN 38557-1395
Mailing address (990-N for 2008)
PO Box 1395, Crossville TN 38557
Principal officer (990-N for 2008)
President Darrell Sherrill, PO Box 1395, Crossville TN 38557
Signed the 990-EZ
KOBE COX, TREASURER
Return prepared by
HASSELL RAY YORK AND ASSOCIATES

Mission

FRATERNAL ORDER OF POLICE

990-EZ for the year ended March 31, 2026

Program accomplishments

  • FRATERNAL ORGANIZATION FOR LAW ENFORCEMENT CHILDRENS SHOPPING SPREE

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 March, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026990-EZ on file
2024March 31, 2025August 15, 2025990-EZ on file
2023March 31, 2024August 15, 2024990-EZ on file

File the 2026 990-EZ for FRATERNAL ORDER OF POLICE

Due August 16, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
23-7585871
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1972
Accounting year ends
March
Files
Form 990 or 990-EZ
Assets (IRS master file)
$195,597
Income (IRS master file)
$164,388

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZMarch 2026$164,388$147,591$195,597XML
990-EZMarch 2025$162,599$144,499$178,980XML
990-EZMarch 2024$139,101$140,378$160,700XML
990-EZMarch 2023–––IRS
990-EZMarch 2022–––IRS
990-EZMarch 2021–––IRS
990-EZMarch 2020–––IRS
990-EZMarch 2019–––IRS
990-N for 2008
Officer: President Darrell Sherrill
March 31, 2009≤ $50,000 receipts––e-Postcard

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 23-7585871).

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 23-7585871.
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 March 31, 2027) is due August 16, 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-EZ for the year ended March 2026.
Who is the principal officer of FRATERNAL ORDER OF POLICE?
The 990-N for 2008 names President Darrell Sherrill.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990-EZ for the year ended March 31, 2026 lists 8 people; 0 received compensation from the organization.
How much revenue does FRATERNAL ORDER OF POLICE have?
On its 990-EZ for the year ended March 31, 2026 it reported revenue of $164,388, expenses of $147,591 and total assets of $195,597 at year end.

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