Nonprofit · EIN 55-0488531
FRATERNAL ORDER OF POLICE
Also known as 81 BLACK DIAMOND LODGE
Tax-exempt · BECKLEY, WV 25802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $60,172 | $70,809 | -$10,637 | $70,768 | $7,671 | $63,097 |
| December 31, 2024 | 990-EZ | $97,544 | $84,691 | $12,853 | $81,405 | $10,463 | $70,942 |
| December 31, 2023 | 990-EZ | $89,578 | $85,128 | $4,450 | $68,552 | $13,058 | $55,494 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $46,228
- Program service revenue
- $0
- Investment income
- $124
- Net income from fundraising events
- $2,405
- Other revenue
- $11,415
Expenses
- Grants and similar amounts paid
- $1,750
- Benefits paid to members
- $982
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $34,864
- Occupancy
- $26,958
- Printing, publications and postage
- $2,540
- Other expenses
- $3,715
Balance sheet and other
- Total assets, start of year
- $81,405
- Total assets, end of year
- $70,768
- Total liabilities, end of year
- $7,671
- Net assets, end of year
- $63,097
- Cash, savings and investments
- $35,480
- Land and buildings
- $35,288
- Gross receipts
- $61,172
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 |
|---|---|---|---|
| Dan Farley | President | 1 | $0 |
| Jim Canaday | Vice President | 1 | $0 |
| Dean Capehart | Secretary Treasurer | 3 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Farley | President | 1 | $0 |
| Jim Canaday | Vice President | 1 | $0 |
| Dean Capehart | Secretary Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Farley | President | 1 | $0 |
| Larry Bowling | Vice President | 0 | $0 |
| William Crist | Secretary | 1 | $0 |
| Dean Capehart | Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1287, BECKLEY, WV 25802-1287
- Signed the 990-EZ
- Dean Capehart, Treasurer
- Phone
- (304) 573-0999
Mission
Establish positive rapport between law enforcement and the public, support of local law enforcement
Program accomplishments
- Operate recreational area for local families and members to help establish positive rapport between law enforcement and the public. Allow use of area to local youth and non-profit organizations.
- Donations to local non-profit organizations
- Support to local and state law enforcement agencies
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
- 55-0488531
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $70,768
- Income (IRS master file)
- $61,172
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $60,172 | $70,809 | $70,768 | IRS |
| 990-EZ | December 2024 | $97,544 | $84,691 | $81,405 | XML |
| 990-EZ | December 2023 | $89,578 | $85,128 | $68,552 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 55-0488531).
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 55-0488531.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
- 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 3 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 $60,172, expenses of $70,809 and total assets of $70,768 at year end.
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