Nonprofit · EIN 45-1987474
FRATERNAL ORDER OF POLICE
Also known as 22 LOWER DE LABOR LODGE FOP
Tax-exempt · SMYRNA, DE 19977
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $84,688 | $70,792 | $13,896 | $24,012 | – | $24,012 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $11,026
- Membership dues
- $70,670
- Program service revenue
- $0
- Investment income
- $8
- Net income from fundraising events
- $2,984
Expenses
- Benefits paid to members
- $70,670
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $122
Balance sheet and other
- Total assets, start of year
- $10,116
- Total assets, end of year
- $24,012
- Total liabilities, end of year
- –
- Net assets, end of year
- $24,012
- Cash, savings and investments
- $24,012
- Gross receipts
- $87,388
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Locklear | President | 4 | $0 |
| Tyler Sipple | Vice President | 2 | $0 |
| Michael Goins | Secretary | 2 | $0 |
| Richard Eric Cooper | Treasurer | 2 | $0 |
| Robert Longo | Chaplin | 0 | $0 |
| Alex Repass | State Trustee | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 656, SMYRNA, DE 19977-0656
- Mailing address (990-N for 2023)
- PO Box 656, Smyrna DE 19962
- Principal officer (990-N for 2023)
- James Locklear, 21053 Pepper Rd, Georgetown DE 19947
- Signed the 990-EZ
- Richard Eric Cooper, Treasurer
Mission
Fraternal Organization
Program accomplishments
- N A
- N A
- N A
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 45-1987474
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $24,012
- Income (IRS master file)
- $87,388
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $84,688 | $70,792 | $24,012 | XML |
| 990-N for 2023 Officer: James Locklear | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: James Locklear | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Brandon L Dunning | June 30, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Brandon L Dunning | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Brandon Dunning | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 45-1987474).
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 45-1987474.
- 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 2025 (the year ending June 30, 2026) is due November 16, 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-EZ for the year ended June 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2023 names James Locklear.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended June 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $84,688, expenses of $70,792 and total assets of $24,012 at year end.
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