Nonprofit · EIN 23-7586219
PANHANDLE LODGE 83 FOP
Also known as 83 MORGAN-BERKELEY-JEFFERSON LODGE
Tax-exempt (reinstated) · MARTINSBURG, WV 25402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,677 | $34,594 | $11,083 | $70,320 | $0 | $70,320 |
| December 31, 2024 | 990-EZ | $33,704 | $40,449 | -$6,745 | $59,233 | $0 | $59,233 |
| December 31, 2023 | 990-EZ | $34,095 | $32,099 | $1,996 | $65,978 | $0 | $65,978 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,563
- Membership dues
- $5,015
- Program service revenue
- $0
- Investment income
- $1,541
- Net income from fundraising events
- $14,558
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $2,030
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $8,660
- Printing, publications and postage
- $299
- Other expenses
- $23,605
- Program services (functional)
- $20,547
Balance sheet and other
- Total assets, start of year
- $59,233
- Total assets, end of year
- $70,320
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,320
- Cash, savings and investments
- $70,320
- Gross receipts
- $75,794
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 |
|---|---|---|---|
| Jay Longerbeam | President | 2 | $0 |
| Glenn Stevens | Vice President | 2 | $0 |
| Ben Holben | Secretary | 5 | $0 |
| Jeremy Farner | Treasurer | 5 | $0 |
| Josh Brining | 2nd Vice President | 2 | $0 |
| Abe Burgos | Sergeant At Arms | 2 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jay Longerbeam | President | 2 | $0 |
| Glenn Stevens | Vice President | 2 | $0 |
| Ben Holben | Secretary | 5 | $0 |
| Maurice Gill | Treasurer | 5 | $0 |
| Josh Brining | 2nd Vice President | 2 | $0 |
| Abe Burgos | Sergeant At Arms | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jay Longerbeam | President | 2 | $0 |
| Glenn Stevens | Vice President | 2 | $0 |
| Ben Holben | Secretary | 5 | $0 |
| Maurice Gill | Treasurer | 5 | $0 |
| Mark Renner | 2nd Vice President | 2 | $0 |
| Abe Burgos | Sergeant At Arms | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2694, MARTINSBURG, WV 25402-2694
- Signed the 990-EZ
- Ben Holben, Secretary
- Phone
- (304) 582-8821
- Website
- www.fop83.org
Mission
The Organization's mission and significant activities are to provide assistance to law enforcement officers in Lodge 83's service area, fund the annual "Santa with a Badge" program to provide Christmas shopping for needy children. Contributions to Charities in our service areas.
Program accomplishments
- Our annual Santa with a Badge event was held at Walmart this year. We were able to provide Christmas for approximately 170 children! This was made possible by the generous donations we received from Green Monstah Firearms and the Eastern Panhandle Board of Realtors. Green Monstah Firearms held a fundraiser where customers were allowed to roundup their receipts to support our lodge. The Eastern Panhandle Board of Realtors is comprised of over 900 local realtors. They were able to gather enough donations from their members to contribute 11,310.00 towards our SWAB event. This averaged out to about $12.00 per member.Expenses $16,947
- This year, the State Chaplain was elected from our local lodge. We spent $500.00 to help him cover the cost of going to the national convention in Miami Fl.Expenses $500
- We were able to provide the local law enforcement agencies 2 picnic opportunities this past year. We open up both events to all law enforcement agencies in the Panhandle to help generate membership.Expenses $3,100
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 | 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
- 23-7586219
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y40)
- Assets (IRS master file)
- $70,320
- Income (IRS master file)
- $75,794
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- July 13, 2011
- Reinstated
- Effective August 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,677 | $34,594 | $70,320 | XML |
| 990-EZ | December 2024 | $33,704 | $40,449 | $59,233 | XML |
| 990-EZ | December 2023 | $34,095 | $32,099 | $65,978 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | 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 23-7586219).
Questions about PANHANDLE LODGE 83 FOP
- What is the EIN of PANHANDLE LODGE 83 FOP?
- The employer identification number (EIN) of PANHANDLE LODGE 83 FOP is 23-7586219.
- Is PANHANDLE LODGE 83 FOP tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective August 15, 2019.
- Are donations to PANHANDLE LODGE 83 FOP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes).
- Which annual return does PANHANDLE LODGE 83 FOP 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 PANHANDLE LODGE 83 FOP 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 PANHANDLE LODGE 83 FOP last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of PANHANDLE LODGE 83 FOP?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PANHANDLE LODGE 83 FOP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,677, expenses of $34,594 and total assets of $70,320 at year end.
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All nonprofits in MARTINSBURG · West Virginia · Mutual and membership benefit