Nonprofit · EIN 34-6537967
FRATERNAL ORDER OF POLICE
Also known as 25 WESTERN CUYAHOGA LODGE
Tax-exempt · WESTLAKE, OH 44145
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $86,476 | $74,873 | $11,603 | $453,668 | $0 | $453,668 |
| December 31, 2024 | 990 | $68,764 | $66,052 | $2,712 | $442,065 | $0 | $442,065 |
| December 31, 2023 | 990 | $78,547 | $76,053 | $2,494 | $439,353 | $0 | $439,353 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $67,254
- Membership dues
- $39,674
- Program service revenue
- $1,510
- Investment income
- $8,341
- Net gain from sales of assets
- $225
- Other revenue
- $9,371
Expenses
- Grants and similar amounts paid
- $26,867
- Benefits paid to members
- $5,187
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,714
- Accounting fees
- $826
- Program services (functional)
- $34,768
- Management and general (functional)
- $40,105
Balance sheet and other
- Total assets, start of year
- $442,065
- Total assets, end of year
- $453,668
- Total liabilities, end of year
- $0
- Net assets, end of year
- $453,668
- Gross receipts
- $86,476
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1936
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ed Favre | Trustee Trustee or director | 0.1 | $0 |
| Margery Jones | Trustee Trustee or director | 0.1 | $0 |
| Bill Saringer | Trustee Trustee or director | 0.1 | $0 |
| Calvin Holliday | President Officer | 0.5 | $0 |
| Angel Walling | 1st Vice President Officer | 0.25 | $0 |
| Matthew Beck | 2nd Vice President Officer | 0.25 | $0 |
| Steve Fioritto | Recording Secretary Officer | 0.25 | $0 |
| Dave Jones | Financial Secretary Officer | 0.25 | $0 |
| Ray Fuerst | Treasurer Officer | 0.5 | $0 |
| Jeffery Richards | Conductor Officer | 0.25 | $0 |
| Donald Walling | Inner Guard Officer | 0.25 | $0 |
| Don Miadek | Outer Guard Officer | 0.25 | $0 |
| Patrick Kelly | Immediate Past President Officer | 0.1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ed Favre | Trustee Trustee or director | 0.1 | $0 |
| Margery Jones | Trustee Trustee or director | 0.1 | $0 |
| Bill Saringer | Trustee Trustee or director | 0.1 | $0 |
| Calvin Holliday | President Officer | 0.5 | $0 |
| Angel Walling | 1st Vice President Officer | 0.25 | $0 |
| Matthew Beck | 2nd Vice President Officer | 0.25 | $0 |
| Steve Fioritto | Recording Secretary Officer | 0.25 | $0 |
| Dave Jones | Financial Secretary Officer | 0.25 | $0 |
| Ray Fuerst | Treasurer Officer | 0.5 | $0 |
| Jeffery Richards | Conductor Officer | 0.25 | $0 |
| Donald Walling | Inner Guard Officer | 0.25 | $0 |
| Don Miadek | Outer Guard Officer | 0.25 | $0 |
| Patrick Kelly | Immediate Past President Officer | 0.1 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ed Favre | Trustee Trustee or director | 0.1 | $0 |
| Ed Sullivan | Trustee Trustee or director | 0.1 | $0 |
| Bill Saringer | Trustee Trustee or director | 0.1 | $0 |
| Calvin Holliday | President Officer | 0.5 | $0 |
| Angel Walling | 1st Vice President Officer | 0.25 | $0 |
| Matthew Beck | 2nd Vice President Officer | 0.25 | $0 |
| Steve Fioritto | Recording Secretary Officer | 0.25 | $0 |
| Dave Jones | Financial Secretary Officer | 0.25 | $0 |
| Ray Fuerst | Treasurer Officer | 0.5 | $0 |
| Jeffery Richards | Conductor Officer | 0.25 | $0 |
| Donald Walling | Inner Guard Officer | 0.25 | $0 |
| Don Miadek | Outer Guard Officer | 0.25 | $0 |
| Patrick Kelly | Immediate Past President Officer | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 45146, WESTLAKE, OH 44145-0146
- Principal officer (990 for 2025)
- Raymond A Fuerst Jr, PO Box 45146, Westlake, OH 44145
- Signed the 990
- Raymond A Fuerst Jr, Treasurer
- Phone
- (440) 979-9049
- Website
- www.fop25ohio.org
- Return prepared by
- Daniel Horn
Mission
Support law officers, active and retired
Program accomplishments
- Death benefit, self-insurance program provided to Lodge members; supplemental legal defense; medical expense assistance; labor negotiation assistance; retirement badges presented to retirees; flowers sent to member's immediate family sick or on deathExpenses $7,652
- Fellowship fund; Injured Officer fund; donations requested for varous police charity efforts and for family hardshipsExpenses $1,000
- Community relations events; Breakfast with Santa 2025, Shop with a Cop Christmas 2025; volunteer effort sponsoring a shopping trip followed by a pizza party for under privileged children.Expenses $26,116
- Pistol matches, Honor Guard
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-6537967
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $453,668
- Income (IRS master file)
- $86,476
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $86,476 | $74,873 | $453,668 | IRS |
| 990 | December 2024 | $68,764 | $66,052 | $442,065 | IRS |
| 990 | December 2023 | $78,547 | $76,053 | $439,353 | XML |
| 990 | December 2022 | -$72,734 | $88,622 | $436,859 | IRS |
| 990 | 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 34-6537967).
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 34-6537967.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- Are donations to FRATERNAL ORDER OF POLICE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 for the year ended December 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 names Raymond A Fuerst Jr.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $86,476, expenses of $74,873 and total assets of $453,668 at year end.
Other nonprofits in WESTLAKE
- COMMUNITY WEST FOUNDATION EIN 34-1456398 · last filed 990 for 2025
- WELCOME HOUSE INC EIN 34-1793226 · last filed 990 for 2025
- ACHIEVEMENT CENTER FOR CHILDREN EIN 34-0714766 · last filed 990 for 2025
- LUTHERAN HOME EIN 34-0742692 · last filed 990 for 2024
- LAKEWOOD COUNTRY CLUB COMPANY EIN 34-0348570 · last filed 990 for 2024
- HCS FOUNDATION EIN 34-6514235 · last filed 990-PF for 2024
- BLOSSOM HILL INC EIN 23-7013607 · last filed 990 for 2024
- NATIONAL ASSN OF COLLEGIATE DIRECTORS OF ATHLETICS EIN 41-0906322 · last filed 990 for 2025