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Nonprofit · EIN 34-1234732

FRATERNAL ORDER OF POLICE

Also known as 138 GATEWAY LODGE

Tax-exempt · SIDNEY, OH 45365

Financials

$46K$40K2023$35K$30K2024$48K$50K2025
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$48,093$49,524-$1,431$198,181–$198,181
December 31, 2024990-EZ$35,359$29,533$5,826$199,612–$199,612
December 31, 2023990-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.

NameTitleHours / weekCompensation
MIKE WADEPRESIDENT2$0
WARREN MELERINETREASURER2$0
BRIAN BOYDSECRETARY2$0
AARON WESBECKERVICE PRESIDENT2$0
BILL BOOTHTRUSTEE2$0
990-EZ for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
WARREN MELERINETREASURER2$450
BRIAN BOYDSECRETARY2$450
ROBBY BOYDPRESIDENT2$0
AARON WESBECKERVICE PRESIDENT2$0
BILL BOOTHTRUSTEE2$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
WARREN MELERINETREASURER2$450
BRIAN BOYDSECRETARY2$450
ROBBY BOYDPRESIDENT2$0
AARON WESBECKERVICE PRESIDENT2$0
BILL BOOTHTRUSTEE2$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

990-EZ for the year ended December 31, 2025

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 TAX
    Expenses $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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-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
Assets (IRS master file)
$198,181
Income (IRS master file)
$164,167

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$48,093$49,524$198,181IRS
990-EZDecember 2024$35,359$29,533$199,612IRS
990-EZDecember 2023$46,446$39,942$193,786XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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.

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