Nonprofit · EIN 34-1234732
FRATERNAL ORDER OF POLICE
Also known as 138 GATEWAY LODGE
Tax-exempt · SIDNEY, OH 45365
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $48,093 | $49,524 | -$1,431 | $198,181 | – | $198,181 |
| December 31, 2024 | 990-EZ | $35,359 | $29,533 | $5,826 | $199,612 | – | $199,612 |
| December 31, 2023 | 990-EZ | $46,446 | $39,942 | $6,504 | $193,786 | – | $193,786 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,915
- Membership dues
- $1,095
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $34,393
- Other revenue
- $1,690
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $565
- Occupancy
- $13,065
- Other expenses
- $35,894
- Program services (functional)
- $23,406
Balance sheet and other
- Total assets, start of year
- $199,612
- Total assets, end of year
- $198,181
- Total liabilities, end of year
- –
- Net assets, end of year
- $198,181
- Cash, savings and investments
- $144,511
- Land and buildings
- $53,670
- Gross receipts
- $164,167
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 |
|---|---|---|---|
| MIKE WADE | PRESIDENT | 2 | $0 |
| WARREN MELERINE | TREASURER | 2 | $0 |
| BRIAN BOYD | SECRETARY | 2 | $0 |
| AARON WESBECKER | VICE PRESIDENT | 2 | $0 |
| BILL BOOTH | TRUSTEE | 2 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WARREN MELERINE | TREASURER | 2 | $450 |
| BRIAN BOYD | SECRETARY | 2 | $450 |
| ROBBY BOYD | PRESIDENT | 2 | $0 |
| AARON WESBECKER | VICE PRESIDENT | 2 | $0 |
| BILL BOOTH | TRUSTEE | 2 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WARREN MELERINE | TREASURER | 2 | $450 |
| BRIAN BOYD | SECRETARY | 2 | $450 |
| ROBBY BOYD | PRESIDENT | 2 | $0 |
| AARON WESBECKER | VICE PRESIDENT | 2 | $0 |
| BILL BOOTH | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 15, SIDNEY, OH 45365-0015
- Signed the 990-EZ
- WARREN MELERINE, TREASURER
- Phone
- (937) 498-1111
- Return prepared by
- KENNETH J RETHMAN CPA INC
Mission
TO BETTER THE INTEREST OF LAW ENFORCEMENT PERSONNEL
Program accomplishments
- PROMOTION OF POLICE WORK THROUGH THE SPONSORSHIP OF SPORTS LEAGUES, MEETINGS AND BANQUET, GOLF OUTING, PICNICS,AND DONATIONS TO VARIOUS LOCAL CLUBS AND ORGANIZATIONS.Expenses $13,159
- SUPPORT OF STATE F.O.P. ORGANIZATION THROUGH A PER CAPITA DUES TAXExpenses $2,247
- SCHOLARSHIPS & AWARDS TO GRADUATING SENIORS WHO ARE INGOOD ACADEMIC STANDING WHO ARE RESIDENTS OF SHELBY COUNTY, OHIOAND DEMONSTRATE FINANCIAL NEED FOR COLLEGE EXPENSES.Expenses $8,000
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
- 34-1234732
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $198,181
- Income (IRS master file)
- $164,167
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $48,093 | $49,524 | $198,181 | IRS |
| 990-EZ | December 2024 | $35,359 | $29,533 | $199,612 | IRS |
| 990-EZ | December 2023 | $46,446 | $39,942 | $193,786 | 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 34-1234732).
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 34-1234732.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- 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 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 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 $48,093, expenses of $49,524 and total assets of $198,181 at year end.
Other nonprofits in SIDNEY
- SHELBY COUNTY MEMORIAL HOSPITAL ASSOCIATION INC EIN 34-4427944 · last filed 990 for 2024
- GOOD NEWS IN ACTION INC EIN 23-7336331 · last filed 990 for 2024
- THE COMMUNITY FOUNDATION OF SHELBY COUNTY EIN 34-6565194 · last filed 990 for 2024
- THE YOUNG MENS CHRISTIAN ASSOC OF SIDNEY AND SHELBY COUNTY EIN 34-6596911 · last filed 990 for 2025
- GOODS 2 HOPE INC EIN 61-2038929 · last filed 990 for 2024
- CHRISTIAN ACADEMY SCHOOLS EIN 34-1262242 · last filed 990 for 2025
- S & H PRODUCTS EIN 34-1225811 · last filed 990 for 2025
- SHELBY COUNTY UNITED WAY INC EIN 34-4473288 · last filed 990 for 2025