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Nonprofit · EIN 52-1435482

FRATERNAL ORDER OF POLICE

Also known as 102 FREDERICK COUNTY LODGE

Tax-exempt · FREDERICK, MD 21705

Financials

$131K$113K2023$114K$110K2024
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, 2024990$113,655$109,836$3,819$751,735$123,038$628,697
December 31, 2023990$131,396$112,711$18,685$767,685$146,687$620,998
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$23,270
Program service revenue
$111,296
Investment income
$171
Net rental income
-$21,245
Other revenue
-$21,082

Expenses

Grants and similar amounts paid
$9,411
Benefits paid to members
$7,804
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$36,667
Accounting fees
$5,239

Balance sheet and other

Total assets, start of year
$767,685
Total assets, end of year
$751,735
Total liabilities, end of year
$123,038
Net assets, end of year
$628,697
Land, buildings and equipment
$565,583
Gross unrelated business income
$171
Gross receipts
$175,063
Employees
0
Volunteers
0
Year formed
1986
State of legal domicile
MD

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
TYLER MUELLERPRESIDENT
Officer
15$0
CHARLES JOHNSONVICE PRESIDENT
Officer
15$0
AMBER OWENSSECRETARY
Officer
15$0
RACHEL WHEELERTREASURER
Officer
15$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
IRA REDMANPRESIDENT
Officer
15$0
LUKE LAWSONVICE PRESIDENT
Officer
15$0
AMBER OWENSSECRETARY
Officer
15$0
AMBER FRANTZTREASURER
Officer
15$0

Address and contacts

Address (IRS master file)
PO BOX 3220, FREDERICK, MD 21705-3220
Principal officer (990 for 2024)
RACHEL WHEELER, PO BOX 3220, FREDERICK, MD 21705
Signed the 990
RACHEL WHEELER, TREASURER
Phone
(410) 596-3595
Return prepared by
MONOCACY CPAS & ADVISORS LLC

Mission

NONE

990 for the year ended December 31, 2024

Program accomplishments

  • LEGAL ASSISTANCE FOR MEMBERS IN NEED OF LEGAL COUNSEL FOR JOB RELATED MATTERS IN ADDITION TO PROVIDING VARIOUS BENEFITS TO OR FOR MEMBERS.
    Expenses $36,667
  • PURCHASE SUPPLIES & SELL TO MEMBERS AT COST, PROVIDE ANNUAL PICNIC & PARTY TO THANK VOLUNTEERS & VARIOUS FRATERNAL ACTIVITIES
    Expenses $2,305
  • LOCAL SCHOOL ACTIVITIES AND CHARITIES

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-1435482
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)
$751,735
Income (IRS master file)
$175,063

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$113,655$109,836$751,735XML
990December 2023$131,396$112,711$767,685XML
990December 2022$105,613$81,704$769,544IRS
990December 2021$182,018$179,202$766,625IRS
990December 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 52-1435482).

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 52-1435482.
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 December 31, 2025) is due May 15, 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 for the year ended December 2024.
Who is the principal officer of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2024 names RACHEL WHEELER.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2024 lists 4 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, 2024 it reported revenue of $113,655, expenses of $109,836 and total assets of $751,735 at year end.

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