Nonprofit · EIN 57-0876483
FRATERNAL ORDER OF POLICE
Also known as 19 BERKELEY COUNTY LODGE
Tax-exempt · N CHARLESTON, SC 29405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $79,809 | $108,864 | -$29,055 | $340,045 | $75,173 | $264,872 |
| December 31, 2023 | 990 | $96,708 | $115,864 | -$19,156 | $373,563 | $79,636 | $293,927 |
| December 31, 2022 | 990 | $70,052 | $125,321 | -$55,269 | $402,725 | $85,805 | $316,920 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $12,562
- Membership dues
- $9,615
- Program service revenue
- $0
- Investment income
- $68
- Net rental income
- $35,561
- Net income from gaming
- $31,618
- Other revenue
- $67,179
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $6,358
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,225
- Occupancy
- $56,940
- Travel
- $10,943
- Program services (functional)
- $101,972
- Management and general (functional)
- $6,892
Balance sheet and other
- Total assets, start of year
- $373,563
- Total assets, end of year
- $340,045
- Total liabilities, end of year
- $75,173
- Net assets, end of year
- $264,872
- Land, buildings and equipment
- $298,466
- Gross receipts
- $109,448
- Employees
- 0
- Year formed
- 2001
- State of legal domicile
- SC
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 |
|---|---|---|---|
| MICHAEL MITCHUM | President Trustee or director, Officer | 5 | $0 |
| JACQUI WOODALL | Secretary Trustee or director, Officer | 3 | $0 |
| MATT WOODALL | LDP Manager Trustee or director | 3 | $0 |
| DAVID MARTIN | 1st Vice Pres Trustee or director | 3 | $0 |
| JIM GUEST | 2nd Vice Pres Trustee or director, Officer | 3 | $0 |
| STACEY CROSS | Treasurer Trustee or director, Officer | 5 | $0 |
| BILL SALISBURY | Sgt At Arms Trustee or director, Officer | 3 | $0 |
| DANNY JOHNSON | Chaplain Trustee or director | 3 | $0 |
| MICHAEL ROACH | Trustee Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MITCHUM | President Trustee or director, Officer | 5 | $0 |
| JACQUI WOODALL | Secretary Trustee or director, Officer | 3 | $0 |
| MATT WOODALL | LDP Manager Trustee or director | 3 | $0 |
| DAVID MARTIN | 1st Vice Pres Trustee or director | 3 | $0 |
| JIM GUEST | 2nd Vice Pres Trustee or director, Officer | 3 | $0 |
| STACEY CROSS | Treasurer Trustee or director, Officer | 5 | $0 |
| BILL SALISBURY | Sgt At Arms Trustee or director, Officer | 3 | $0 |
| DANNY JOHNSON | Chaplain Trustee or director | 3 | $0 |
| MICHAEL ROACH | Trustee Trustee or director | 3 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MITCHUM | President Officer | 5 | $0 |
| JACQUI WOODALL | Secretary Officer | 3 | $0 |
| MATT WOODALL | LDP Manager Officer | 3 | $0 |
| DAVID MARTIN | 1st VP Officer | 3 | $0 |
| JIM GUEST | 2nd VP Officer | 3 | $0 |
| STACEY CROSS | Treasurer Officer | 5 | $0 |
| BILL SALISBURY | SAA Trustee or director | 3 | $0 |
| DANNY JOHNSON | Chaplain Trustee or director | 3 | $0 |
| MICHAEL ROACH | Trustee Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 2827 RIVERS AVE, N CHARLESTON, SC 29405-8029
- In care of
- % STACEY CROSS
- Principal officer (990 for 2024)
- MICHAEL MITCHUM, 1301 S Live Oak Dr, Moncks Corner, SC 29461
- Signed the 990
- STACEY CROSS, Treasurer
- Phone
- (843) 719-4675
- Website
- SCFOP.ORG
- Return prepared by
- JIMMY E NEEDHAM CPA PA
Mission
The Berkeley County FOP Lodge #19 provides assistance to fallen or ill law enforcement officers and their families.
Program accomplishments
- To provide assistance to fallen, sick or injured law enforcement officers and their families.Expenses $6,358
- To provide officers with a place to hold departmental and social events and gatherings as well as a place to relax from the stresses associated with their law enforcement duties.Expenses $101,972
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
- 57-0876483
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $340,045
- Income (IRS master file)
- $109,448
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $79,809 | $108,864 | $340,045 | XML |
| 990 | December 2023 | $96,708 | $115,864 | $373,563 | XML |
| 990 | December 2022 | $70,052 | $125,321 | $402,725 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 57-0876483).
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 57-0876483.
- 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 MICHAEL MITCHUM.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2024 lists 9 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 $79,809, expenses of $108,864 and total assets of $340,045 at year end.
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