Nonprofit · EIN 31-1439914
FRATERNAL ORDER OF POLICE
Also known as LEGAL PLAN INC
Tax-exempt · NASHVILLE, TN 37214
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $20,226,349 | $23,221,925 | -$2,995,576 | $45,475,511 | $38,475,391 | $7,000,120 |
| April 30, 2024 | 990 | $22,476,097 | $21,213,550 | $1,262,547 | $43,954,585 | $35,766,593 | $8,187,992 |
| April 30, 2023 | 990 | $17,543,621 | $14,556,391 | $2,987,230 | $41,652,338 | $32,384,162 | $9,268,176 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $19,052,616
- Investment income
- $1,173,733
- Net gain from sales of assets
- -$182,939
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $20,017,382
- Compensation of officers, directors and key employees
- $83,600
- Salaries, compensation and benefits (total)
- $86,466
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $43,954,585
- Total assets, end of year
- $45,475,511
- Total liabilities, end of year
- $38,475,391
- Net assets, end of year
- $7,000,120
- Publicly traded securities
- $35,029,220
- Net assets without donor restrictions
- $7,000,120
- Gross receipts
- $29,091,768
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1995
- State of legal domicile
- OH
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 April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| STEVE JAMES | PRESIDENT & TRUSTEE Trustee or director, Officer | 5 | $14,400 | $42,700 |
| TONY HARRISON | SECRETARY & TRUSTEE Trustee or director, Officer | 3 | $14,400 | $950 |
| ROBERT A MARTIN | TREASURER & TRUSTEE Trustee or director, Officer | 5 | $14,400 | $0 |
| DAVID MUTCHLER | TRUSTEE Trustee or director | 3 | $12,000 | $1,100 |
| PETER FOGARTY | VICE PRESIDENT & TRUSTEE Trustee or director, Officer | 3 | $12,000 | $0 |
| WILLIAM ALBERTSON | TRUSTEE Trustee or director | 3 | $12,000 | $0 |
| JERRY WRIGHT | TRUSTEE Trustee or director | 3 | $12,000 | $0 |
990 for the year ended April 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| JERRY WRIGHT | TRUSTEE Trustee or director | 3 | $10,650 | $4,425 |
| STEVE JAMES | PRESIDENT & TRUSTEE Trustee or director, Officer | 5 | $13,050 | $1,200 |
| TONY HARRISON | SECRETARY & TRUSTEE Trustee or director, Officer | 3 | $12,450 | $875 |
| ROBERT A MARTIN | TREASURER & TRUSTEE Trustee or director, Officer | 5 | $13,050 | $0 |
| DAVID MUTCHLER | TRUSTEE Trustee or director | 3 | $10,650 | $375 |
| PETER FOGARTY | VICE PRESIDENT & TRUSTEE Trustee or director, Officer | 3 | $10,650 | $0 |
| WILLIAM ALBERTSON | TRUSTEE Trustee or director | 3 | $10,650 | $0 |
990 for the year ended April 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| STEVE JAMES | PRESIDENT & TRUSTEE Trustee or director, Officer | 5 | $9,750 | $1,750 |
| ROBERT A MARTIN | TREASURER & TRUSTEE Trustee or director, Officer | 5 | $9,750 | $0 |
| JERRY WRIGHT | TRUSTEE Trustee or director | 3 | $7,150 | $2,000 |
| TONY HARRISON | TRUSTEE Trustee or director | 3 | $7,150 | $1,375 |
| PETER FOGARTY | VICE PRESIDENT & TRUSTEE Trustee or director, Officer | 3 | $7,150 | $0 |
| DAVID MUTCHLER | TRUSTEE Trustee or director, Officer | 3 | $7,150 | $0 |
| WILLIAM ALBERTSON | SECRETARY AND TRUSTEE Trustee or director | 3 | $7,150 | $0 |
Address and contacts
- Address (IRS master file)
- 701 MARRIOTT DR, NASHVILLE, TN 37214-5043
- Principal officer (990 for 2024)
- ROBERT A MARTIN, 701 MARRIOTT DRIVE, NASHVILLE, TN 37214
- Signed the 990
- ROBERT A MARTIN, TREASURER
- Phone
- (615) 399-0900
- Website
- WWW.FOPLEGAL.COM
- Return prepared by
- SASSETTI LLC
Mission
THE ORGANIZATION PROVIDES COVERAGE FOR SPECIFIED LEGAL DEFENSE EXPENSE FOR LEGAL SERVICES TO PARTICIPATING LAW ENFORCEMENT PERSONNEL WHO ARE MEMBERS OF THE NATIONAL FRATERNAL ORDER OF POLICE.
Program accomplishments
- THE ORGANIZATION PROVIDES COVERAGE FOR SPECIFIED LEGAL DEFENSE EXPENSE FOR LEGAL SERVICES TO PARTICIPATING OR RETIRED LAW ENFORCEMENT PERSONNEL WHO ARE MEMBERS OF THE NATIONAL FRATERNAL ORDER OF POLICE. FOR THE YEAR ENDED APRIL 30, 2025, MEMBERSHIP GREW TO APPROXIMATELY 124,000 MEMBERS.
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 31-1439914
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $45,475,511
- Income (IRS master file)
- $29,091,768
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $20,226,349 | $23,221,925 | $45,475,511 | XML |
| 990 | April 2024 | $22,476,097 | $21,213,550 | $43,954,585 | XML |
| 990 | April 2023 | $17,543,621 | $14,556,391 | $41,652,338 | XML |
| 990 | April 2022 | $16,806,442 | $11,283,640 | $35,888,795 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 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 31-1439914).
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 31-1439914.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8).
- 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 April 30, 2026) is due September 15, 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 April 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended April 30, 2025 names ROBERT A MARTIN.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended April 30, 2025 lists 7 people; 7 received compensation from the organization, the highest $14,400 (STEVE JAMES, PRESIDENT & TRUSTEE).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $20,226,349, expenses of $23,221,925 and total assets of $45,475,511 at year end.
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