Nonprofit · EIN 45-2108505
FRATERNAL ORDER OF POLICE
Also known as 52 SOUTH BAY NORTH LODGE
Tax-exempt (reinstated) · SAN JOSE, CA 95124
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $97,335 | $102,392 | -$5,057 | $109,831 | – | $109,831 |
| December 31, 2024 | 990-EZ | $90,858 | $76,712 | $14,146 | $114,888 | – | $114,888 |
| December 31, 2023 | 990-EZ | $78,349 | $61,586 | $16,763 | $100,742 | – | $100,742 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $199
- Membership dues
- $102,579
- Program service revenue
- $0
- Investment income
- $1,188
- Net income from fundraising events
- -$6,631
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $31,015
- Occupancy
- $16,996
- Printing, publications and postage
- $667
- Other expenses
- $53,714
Balance sheet and other
- Total assets, start of year
- $114,888
- Total assets, end of year
- $109,831
- Total liabilities, end of year
- –
- Net assets, end of year
- $109,831
- Cash, savings and investments
- $109,831
- Gross receipts
- $108,781
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 |
|---|---|---|---|
| CYNTHIA CALDERON | PRESIDENT | 20 | $0 |
| WILLIAM WAGGONER | SECRETARY | 5 | $0 |
| EDUARDO SANDOVAL | VICE PRESIDENT | 5 | $0 |
| MICHAEL PORTER | 2ND VICE PRESIDENT | 5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CYNTHIA CALDERON | PRESIDENT | 20 | $0 |
| WILLIAM WAGGONER | SECRETARY | 5 | $0 |
| BURGA SANTIAGO | TREASURER | 5 | $0 |
| TIM JACKSON | VICE PRESIDENT | 5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CYNTHIA CALDERON | PRESIDENT | 20 | $0 |
| WILLIAM WAGGONER | SECRETARY | 5 | $0 |
| BURGA SANTIAGO | TREASURER | 5 | $0 |
| TIM JACKSON | VICE PRESIDENT | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2059 CAMDEN AVE, SAN JOSE, CA 95124-2024
- In care of
- % ROBERT R LOPEZ
- Mailing address (990-N for 2013)
- 2486 COVE PLACE, DISCOVERY BAY CA 94505
- Principal officer (990-N for 2013)
- ROBERT R LOPEZ, 2486 COVE PLACE, DISCOVERY BAY CA 94505
- Signed the 990-EZ
- CYNTHIA CALDERON, PRESIDENT
- Phone
- (408) 250-2758
- Website
- SVFOP52.ORG
- Return prepared by
- Elbe Business Services
California records
California keeps its own records of charities and corporations. Search them by EIN 45-2108505 or by the name FRATERNAL ORDER OF POLICE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
MEMBER ORGANIZATION COMPOSED OF LAW ENFORCEMENT OFFICERS,TO REPRESENT OFFICERS, TO PROMOTE WELFARE, SOCIAL RELATIONS, HARMONY AND UNITY, TO PROTECT OFFICERS AND PROMOTE TRAINING.
Program accomplishments
- RECOGNIGTION OF FALLEN OFFICERS, PUBLIC RELATIONS REGARDINGTHE LAW ENFORCEMENT PROFESSION, SUPPORT AND REPRESENTATIONFOR MEMBERS IN EMPLOYMENT MATTERS
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
- 45-2108505
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y40)
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $109,831
- Income (IRS master file)
- $108,781
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $97,335 | $102,392 | $109,831 | IRS |
| 990-EZ | December 2024 | $90,858 | $76,712 | $114,888 | XML |
| 990-EZ | December 2023 | $78,349 | $61,586 | $100,742 | 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 for 2013 Officer: ROBERT R LOPEZ | December 31, 2013 | ≤ $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 45-2108505).
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 45-2108505.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- 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 is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2013 names ROBERT R LOPEZ.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 4 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 $97,335, expenses of $102,392 and total assets of $109,831 at year end.
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