Nonprofit · EIN 56-1507863
FRATERNAL ORDER OF POLICE
Also known as NORTH CAROLINA STATE LODGE
Tax-exempt · ASHEVILLE, NC 28816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $898,871 | $679,731 | $219,140 | $1,401,448 | $4,709 | $1,396,739 |
| December 31, 2023 | 990 | $703,609 | $763,183 | -$59,574 | $1,178,742 | $1,143 | $1,177,599 |
| December 31, 2022 | 990 | $759,627 | $535,454 | $224,173 | $1,240,130 | $2,957 | $1,237,173 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $880,906
- Membership dues
- $716,600
- Program service revenue
- $0
- Investment income
- $17,965
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $36,142
- Salaries, compensation and benefits (total)
- $44,726
- Professional fundraising fees
- $0
- Legal fees
- $232,021
- Accounting fees
- $3,424
- Occupancy
- $11,771
- Travel
- $94,332
- Depreciation
- $7,062
- Program services (functional)
- $573,417
- Management and general (functional)
- $106,314
Balance sheet and other
- Total assets, start of year
- $1,178,742
- Total assets, end of year
- $1,401,448
- Total liabilities, end of year
- $4,709
- Net assets, end of year
- $1,396,739
- Land, buildings and equipment
- $127,474
- Publicly traded securities
- $1,137,943
- Gross receipts
- $898,871
- Employees
- 4
- Year formed
- 1954
- State of legal domicile
- NC
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REHEEM ALEEM | STATE TRUSTE Trustee or director | – | $0 |
| ROSE BEANE | STATE TRUSTE Trustee or director | – | $0 |
| ZELMA BIDDLE | STATE TRUSTE Trustee or director | – | $0 |
| JEFFREY BREWER | STATE TRUSTE Trustee or director | – | $0 |
| GREG BROWN | SERGEANT AT Trustee or director | – | $0 |
| GREG BROWN | STATE TRUSTE Trustee or director | – | $0 |
| JOHN BYRD | STATE TRUSTE Trustee or director | – | $0 |
| RONNIE CLEARY | STATE TRUSTE Trustee or director | – | $0 |
| DEREK DUBAY | STATE TRUSTE Trustee or director | – | $0 |
| JON FISH | STATE TRUSTE Trustee or director | – | $0 |
| JASON GARDNER | STATE TRUSTE Trustee or director | – | $0 |
| LEON GODLOCK | STATE TRUSTE Trustee or director | – | $0 |
| RANDY HAGLER | PAST PRESIDE Trustee or director | – | $0 |
| REGINALD HARVEY | STATE TRUSTE Trustee or director | – | $0 |
| DAVID HENDRIX | STATE TRUSTE Trustee or director | – | $0 |
41 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GLEEN HINSON | STATE TRUSTE Trustee or director | – | $0 |
| ROBERT HODGE | STATE TRUSTE Trustee or director | – | $0 |
| BYRON HIGHLAND II | STATE TRUSTE Trustee or director | – | $0 |
| ALAN KILPATRICK | STATE TRUSTE Trustee or director | – | $0 |
| JOSHUA KYLANDER | STATE TRUSTE Trustee or director | – | $0 |
| TOM LANCE | STATE TRUSTE Trustee or director | – | $0 |
| MIKE LANGLEY | STATE TRUSTE Trustee or director | – | $0 |
| CRAIG LOVELAND | STATE TRUSTE Trustee or director | – | $0 |
| TERRY MANGUM | STATE TRUSTE Trustee or director | – | $0 |
| GUNNAR MATTHEWS | STATE TRUSTE Trustee or director | – | $0 |
| DENNIS MCCRARY | NATIONAL TRU Trustee or director | – | $0 |
| MARK MICHALEC | STATE TRUSTE Trustee or director | – | $0 |
| LISA MORGAN | STATE TRUSTE Trustee or director | – | $0 |
| KELLY NOLAND | STATE TRUSTE Trustee or director | – | $0 |
| JOHN OVERBY | STATE TRUSTE Trustee or director | – | $0 |
| GRETA PHILBECK | STATE TRUSTE Trustee or director | – | $0 |
| LORI PIERCE | STATE TRUSTE Trustee or director | – | $0 |
| CARL POPE | STATE TRUSTE Trustee or director | – | $0 |
| CHARLES RICE | STATE TRUSTE Trustee or director | – | $0 |
| JAMES ROGERS | STATE TRUSTE Trustee or director | – | $0 |
| BRIAN ROLAND | STATE TRUSTE Trustee or director | – | $0 |
| ROBERT RUSS | STATE TRUSTE Trustee or director | – | $0 |
| ANDREW SAMPSON | STATE TRUSTE Trustee or director | – | $0 |
| CHRIS SCHENK | STATE TRUSTE Trustee or director | – | $0 |
| MIKE SCHWARTZ | STATE TRUSTE Trustee or director | – | $0 |
| JEFFREY SMITH | STATE TRUSTE Trustee or director | – | $0 |
| JOHN BYRD SR | STATE TRUSTE Trustee or director | – | $0 |
| AURORA STANLEY | STATE TRUSTE Trustee or director | – | $0 |
| SHELLY STROUP | STATE TRUSTE Trustee or director | – | $0 |
| LEONARD STUMP | STATE TRUSTE Trustee or director | – | $0 |
| JESSE TAYLOR | STATE TRUSTE Trustee or director | – | $0 |
| DANIEL TOOLE | STATE TRUSTE Trustee or director | – | $0 |
| RICHARD VINEYARD | STATE TRUSTE Trustee or director | – | $0 |
| JOHN WALKER | STATE TRUSTE Trustee or director | – | $0 |
| PHIL WIGGINS | CHAPLAIN Trustee or director | – | $0 |
| DAZMON WILLIAMS | STATE TRUSTE Trustee or director | – | $0 |
| CHET EFFLER | PRESIDENT Officer | – | $0 |
| KELLI JONES | TREASURER Officer | – | $0 |
| CHRIS SCHNEK | SECOND VICE Officer | – | $0 |
| JAMES SHORES | VICE PRESIDE Officer | – | $0 |
| LYNN WILSON | SECRETARY Officer | – | $0 |
990 for the year ended December 31, 2023: 56 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REHEEM ALEEM | STATE TRUSTE Trustee or director | – | $0 |
| ROSE BEANE | STATE TRUSTE Trustee or director | – | $0 |
| ZELMA BIDDLE | STATE TRUSTE Trustee or director | – | $0 |
| JEFFREY BREWER | STATE TRUSTE Trustee or director | – | $0 |
| GREG BROWN | SERGEANT AT Trustee or director | – | $0 |
| GREG BROWN | STATE TRUSTE Trustee or director | – | $0 |
| JOHN BYRD | STATE TRUSTE Trustee or director | – | $0 |
| RONNIE CLEARY | STATE TRUSTE Trustee or director | – | $0 |
| DEREK DUBAY | STATE TRUSTE Trustee or director | – | $0 |
| JON FISH | STATE TRUSTE Trustee or director | – | $0 |
| JASON GARDNER | STATE TRUSTE Trustee or director | – | $0 |
| LEON GODLOCK | STATE TRUSTE Trustee or director | – | $0 |
| RANDY HAGLER | PAST PRESIDE Trustee or director | – | $0 |
| REGINALD HARVEY | STATE TRUSTE Trustee or director | – | $0 |
| DAVID HENDRIX | STATE TRUSTE Trustee or director | – | $0 |
| GLEEN HINSON | STATE TRUSTE Trustee or director | – | $0 |
| ROBERT HODGE | STATE TRUSTE Trustee or director | – | $0 |
| BYRON HIGHLAND II | STATE TRUSTE Trustee or director | – | $0 |
| ALAN KILPATRICK | STATE TRUSTE Trustee or director | – | $0 |
| JOSHUA KYLANDER | STATE TRUSTE Trustee or director | – | $0 |
| TOM LANCE | STATE TRUSTE Trustee or director | – | $0 |
| MIKE LANGLEY | STATE TRUSTE Trustee or director | – | $0 |
| CRAIG LOVELAND | STATE TRUSTE Trustee or director | – | $0 |
| TERRY MANGUM | STATE TRUSTE Trustee or director | – | $0 |
| GUNNAR MATTHEWS | STATE TRUSTE Trustee or director | – | $0 |
| DENNIS MCCRARY | NATIONAL TRU Trustee or director | – | $0 |
| MARK MICHALEC | STATE TRUSTE Trustee or director | – | $0 |
| LISA MORGAN | STATE TRUSTE Trustee or director | – | $0 |
| KELLY NOLAND | STATE TRUSTE Trustee or director | – | $0 |
| JOHN OVERBY | STATE TRUSTE Trustee or director | – | $0 |
| GRETA PHILBECK | STATE TRUSTE Trustee or director | – | $0 |
| LORI PIERCE | STATE TRUSTE Trustee or director | – | $0 |
| CARL POPE | STATE TRUSTE Trustee or director | – | $0 |
| CHARLES RICE | STATE TRUSTE Trustee or director | – | $0 |
| JAMES ROGERS | STATE TRUSTE Trustee or director | – | $0 |
| BRIAN ROLAND | STATE TRUSTE Trustee or director | – | $0 |
| ROBERT RUSS | STATE TRUSTE Trustee or director | – | $0 |
| ANDREW SAMPSON | STATE TRUSTE Trustee or director | – | $0 |
| CHRIS SCHENK | STATE TRUSTE Trustee or director | – | $0 |
| MIKE SCHWARTZ | STATE TRUSTE Trustee or director | – | $0 |
| JEFFREY SMITH | STATE TRUSTE Trustee or director | – | $0 |
| JOHN BYRD SR | STATE TRUSTE Trustee or director | – | $0 |
| AURORA STANLEY | STATE TRUSTE Trustee or director | – | $0 |
| SHELLY STROUP | STATE TRUSTE Trustee or director | – | $0 |
| LEONARD STUMP | STATE TRUSTE Trustee or director | – | $0 |
| JESSE TAYLOR | STATE TRUSTE Trustee or director | – | $0 |
| DANIEL TOOLE | STATE TRUSTE Trustee or director | – | $0 |
| RICHARD VINEYARD | STATE TRUSTE Trustee or director | – | $0 |
| JOHN WALKER | STATE TRUSTE Trustee or director | – | $0 |
| PHIL WIGGINS | CHAPLAIN Trustee or director | – | $0 |
| DAZMON WILLIAMS | STATE TRUSTE Trustee or director | – | $0 |
| CHET EFFLER | PRESIDENT Officer | – | $0 |
| KELLI JONES | TREASURER Officer | – | $0 |
| CHRIS SCHNEK | SECOND VICE Officer | – | $0 |
| JAMES SHORES | VICE PRESIDE Officer | – | $0 |
| LYNN WILSON | SECRETARY Officer | – | $0 |
990 for the year ended December 31, 2022: 56 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSE BEANE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| BRIAN BECK | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| ZELMA BIDDLE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JEFFREY BREWER | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| BENJAMIN GREG BROWN | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| GREG BROWN | SERGEANT AT Trustee or director, Officer | 10 | $0 |
| TYLER CARPENTER | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| RONNIE CLEARY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| MARGARET DERENGE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| DEREK DUBAY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| CHET EFFLER | TREASURER Trustee or director, Officer | 15 | $0 |
| JON FISH | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JASON GARDNER | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| LEON GODLOCK | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| BRAD HALL | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| REGINALD HARVEY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| DAVID HENDRIX | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| GLEEN HINSON | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| ROBERT HODGE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| KEVIN HORNADAY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| BYRON HIGHLAND III | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JESSE JERNIGAN | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| KELLI JONES | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| HECTOR BARAJAS JR | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JAMES SHORES JR | SECOND VICE Trustee or director, Officer | 10 | $0 |
| ROBERT GADDY JR | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| WES TERRY JR | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| ALAN KILPATRICK | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| TOM LANCE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| MIKE LANGLEY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| VICTOR LASHER | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| TERRY MANGUM | PAST PRESIDE Trustee or director, Officer | 2 | $0 |
| GUNNAR MATTHEWS | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| DENNIS MCCRARY | NATIONAL TRU Trustee or director, Officer | 2 | $0 |
| MARK MICHALEC | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| LISA MORGAN | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JOHNNY OVERBY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| GRETA PHILBECK | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| CARL POPE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| CHARLES RICE | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| BRIAN ROLAND | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| ROBERT RUSS | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| CHRIS SCHENK | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| MIKE SCHWARTZ | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| BRIAN SHULAR | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JEFFREY SMITH | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JOHN BYRD SR | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| TONY STALEY | PRESIDENT Trustee or director, Officer | 20 | $0 |
| AURORA STANLEY | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| SHELLEY STROUP | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| LEONARD STUMP | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| RICHARD VINEYARD | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| JOHN WALKER | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
| PHIL WIGGINS | CHAPLAIN Trustee or director, Officer | 10 | $0 |
| LYNN WILSON | SECRETARY Trustee or director, Officer | 20 | $0 |
| JIMMY WINGO | STATE TRUSTE Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6335, ASHEVILLE, NC 28816-6335
- Mailing address (990-N for 2012)
- PO Box 1071, Yanceyville NC 27379
- Principal officer (990 for 2024)
- CHET EFFLER, PO BOX 6335, ASHEVILLE, NC 28816
- Principal officer (990-N for 2012)
- Ronald Walker, PO Box 1071, Yanceyville NC 27379
- Signed the 990
- CHET EFFLER, PRESIDENT
- Phone
- (800) 628-8062
- Website
- WWW.NCFOP.ORG
- Return prepared by
- BOGGS CRUMP & BROWN PA
Mission
TO PROMOTE AND ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE ACTIVITIES AMONG LAW ENFORCEMENT OFFICIALS AND MEMBERS.
Program accomplishments
- TO PROMOTE AND FOSTER THE ENFORCEMENT OF LAW AND ORDER; TO IMPROVE PROFICIENCY IN THE MEMBERS DUTIES; TO ENCOURAGE FRATERNAL, EDUCATION, CHARITABLE AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICIALS AND MEMBERS.Expenses $573,417
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 | Not 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
- 56-1507863
- 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)
- $1,401,448
- Income (IRS master file)
- $898,871
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $898,871 | $679,731 | $1,401,448 | XML |
| 990 | December 2023 | $703,609 | $763,183 | $1,178,742 | IRS |
| 990 | December 2022 | $759,627 | $535,454 | $1,240,130 | XML |
| 990 | December 2021 | $1,176,332 | $831,689 | $1,015,975 | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Ronald Walker | April 30, 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 56-1507863).
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 56-1507863.
- 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 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 CHET EFFLER.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2024 lists 56 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 $898,871, expenses of $679,731 and total assets of $1,401,448 at year end.
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