Nonprofit · EIN 23-7586208
FRATERNAL ORDER OF POLICE
Also known as 38 WHEELING LODGE
Tax-exempt · WHEELING, WV 26003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,001 | $31,369 | $13,632 | $45,592 | – | $45,592 |
| December 31, 2024 | 990-EZ | $36,711 | $43,284 | -$6,573 | $31,960 | – | $31,960 |
| December 31, 2023 | 990-EZ | $35,577 | $49,393 | -$13,816 | $38,534 | – | $38,534 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $44,998
- Investment income
- $3
Expenses
- Grants and similar amounts paid
- $14,735
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $16,634
Balance sheet and other
- Total assets, start of year
- $31,960
- Total assets, end of year
- $45,592
- Total liabilities, end of year
- –
- Net assets, end of year
- $45,592
- Cash, savings and investments
- $45,592
- Gross receipts
- $45,001
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM NOICE | PRESIDENT | 0 | $0 |
| ROB MARRINER | VICE PRESIDE | 0 | $0 |
| DOUG HOWELL | TREASURER | 0 | $0 |
| BRANDON HOEHN | SECRETARY | 0 | $0 |
| FRANK KUCA | 2ND VICE PRE | 0 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS HOWARD | PRESIDENT | 0 | $0 |
| DAVE DRAHOS | VICE PRESIDE | 0 | $0 |
| FRANK KUCA | TREASURER | 0 | $0 |
| JOHN SCHULTZ | SECRETARY | 0 | $0 |
| JOHN BURKE | 2ND VICE PRE | 0 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS HOWARD | PRESIDENT | 0 | $0 |
| DAVE DRAHOS | VICE PRESIDE | 0 | $0 |
| FRANK KUCA | TREASURER | 0 | $0 |
| JOHN SCHULTZ | SECRETARY | 0 | $0 |
| JOHN BURKE | 2ND VICE PRE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 729, WHEELING, WV 26003-0093
- Mailing address (990-N for 2021)
- 3103 CHAPLINE STREET, WHEELING WV 26003
- Principal officer (990-N for 2021)
- THOMAS HOWARD, PO BOX 6197, WHEELING WV 26003
- Signed the 990-EZ
- WILLIAM NOICE, PRESIDENT
- Phone
- (304) 243-9071
- Return prepared by
- GLESSNER & ASSOCIATES PLLC
Mission
PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS PRESENTS AND ALSO COMMUNITY AWARENESS FOR OFFICERS.
Program accomplishments
- PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS
- PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7586208
- 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
- Assets (IRS master file)
- $45,592
- Income (IRS master file)
- $45,001
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,001 | $31,369 | $45,592 | XML |
| 990-EZ | December 2024 | $36,711 | $43,284 | $31,960 | IRS |
| 990-EZ | December 2023 | $35,577 | $49,393 | $38,534 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: THOMAS HOWARD | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-7586208).
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 23-7586208.
- 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-EZ for the year ended December 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2021 names THOMAS HOWARD.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 5 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, 2025 it reported revenue of $45,001, expenses of $31,369 and total assets of $45,592 at year end.
Other nonprofits in WHEELING
- THE HEALTH PLAN OF WEST VIRGINIA INC EIN 55-0585592 · last filed 990 for 2024
- WHEELING HOSPITAL INC EIN 55-0357057 · last filed 990 for 2024
- NORTHWOOD HEALTH SYSTEMS INC EIN 55-0540374 · last filed 990 for 2025
- WHEELING JESUIT UNIVERSITY INC EIN 55-0394213 · last filed 990 for 2025
- LINSLY SCHOOL INCORPORATED EIN 55-0357035 · last filed 990 for 2025
- OHIO VALLEY INDUSTRIAL AND BUSINESS DEVELOPMENT CORPORATION EIN 55-0461336 · last filed 990 for 2024
- YOUTH SERVICES SYSTEM INC EIN 55-0583675 · last filed 990 for 2025
- COMMUNITY FOUNDATION FOR THE OHIO VALLEY INC EIN 31-0908698 · last filed 990 for 2025