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Nonprofit · EIN 58-2014065

SGT DP LAND MEMORIAL LODGE 82 INC

Also known as 82 SGT D P LAND MEM LODGE, None

Tax-exempt (reinstated) · CUMMING, GA 30040

Financials

$182K$158K2024$198K$130K2025
Revenue Expenses · by fiscal year end
Financials of SGT DP LAND MEMORIAL LODGE 82 INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$197,775$130,227$67,548$841,853$105,154$736,699
December 31, 2024990$181,876$157,533$24,343$791,501$122,350$669,151
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$164,065
Membership dues
$89,093
Program service revenue
$17,455
Investment income
$16,255
Other revenue
$0

Expenses

Grants and similar amounts paid
$12,358
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$26,427
Depreciation
$8,525
Program services (functional)
$98,573
Management and general (functional)
$5,227
Fundraising (functional)
$26,427

Balance sheet and other

Total assets, start of year
$791,501
Total assets, end of year
$841,853
Total liabilities, end of year
$105,154
Net assets, end of year
$736,699
Land, buildings and equipment
$359,950
Net assets without donor restrictions
$287,723
Net assets with donor restrictions
$448,976
Gross receipts
$197,775
Employees
0
Volunteers
116
Year formed
2005
State of legal domicile
GA

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
ALLAN FRAMPTONPRESIDENT
Trustee or director, Officer
4$0
MIKE GOODEVICE PRESIDENT
Trustee or director, Officer
1$0
CHRISTOPHER SHELTONCHAIRMAN AND TREASURER
Trustee or director, Officer
8$0
ANGELA TAYLORTRUSTEE
Trustee or director
1$0
PATRICK GORMLEYTRUSTEE
Trustee or director
1$0
BRITTANY RIVERAVICE PRESIDENT
Officer
1$0
ADELAE COUCHSECRETARY
Officer
1$0
JOE MORRISSGT AT ARMS
Officer
5$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
ALLAN FRAMPTONVICE PRESIDENT
Trustee or director, Officer
1$0
MIKE GOODEPRESIDENT
Trustee or director, Officer
1$0
CHRISTOPHER SHELTONCHAIRMAN
Trustee or director
1$0
ANGELA TAYLORTRUSTEE
Trustee or director
1$0
PATRICK GORMLEYTRUSTEE
Trustee or director
1$0
JOHN WITKOWSKISECRETARY
Officer
2$0
CHARLES NEEDHAMTREASURER
Officer
1$0
JOHN MULLINSGT AT ARMS
Officer
0.5$0
BILL MCKELDINSGT AT ARMS
Officer
0.5$0
BRITTANY RIVERAVICE PRESIDENT
Officer
1$0

Address and contacts

Address (IRS master file)
248 CASTLEBERRY INDUSTRIAL DR, CUMMING, GA 30040-9051
In care of
% MICHAEL GOODE
Mailing address (990-N for 2008)
P O Box 1374, Cumming GA 30028
Principal officer (990 for 2025)
ALLAN FRAMPTON, 248 CASTLEBERRY INDUSTRIAL DRIVE, CUMMING, GA 30040
Principal officer (990-N for 2008)
Don Carr, P O Box 1374, Cimming GA 30028
Signed the 990
ALLAN FRAMPTON, PRESIDENT
Phone
(404) 552-4568
Return prepared by
AINSWORTH CHASE CPAS LLC

Mission

THE FRATERNAL ORDER OF POLICE DAVID P. LAND LODGE 82 IS AN ORGANIZATION COMPRISED OF BOTH RETIRED AND ACTIVE LAW ENFORCEMENT PERSONNEL FROM THE FORSYTH COUNTY SHERIFF'S DEPARTMENT, THE CITY OF CUMMING POLICE DEPARTMENT, AS WELL AS THE SANDY SPRINGS POLICE DEPARTMENT, THE LAWRENCEVILLE POLICE DEPARTMENT, THE BROOKHAVEN POLICE DEPARTMENT, THE GEORGIA PROBATION OFFICERS AND THE GEORGE STATE PATROL OFFICERS, ALL IN GEORGIA. OUR MISSION IS TO: - PROVIDE MONETARY SUPPORT FOR LOCAL CHARITABLE ORGANIZATIONS - ARRANGE FOR AID TO FAMILIES OF FALLEN, INJURED, SICK, OR DISTRESSED LAW ENFORCEMENT OFFICERS THROUGH A POLICE ILLNESS AND INJURY FUND- SERVE THE INTERESTS OF LAW ENFORCEMENT OFFICERS AT THE LOCAL LEVEL, OTHER THAN THE ABOVE - PROVIDE LEGAL DEFENSE SUPPORT FOR OUR MEMBERS THROUGH THE STATE-RUN LEGAL DEFENSE FUND - PARTICIPATE IN LOCAL COMMUNITY EVENTS, INCLUDING AN ANNUAL SHOP-WITH-A-COP PROGRAM

990 for the year ended December 31, 2025

Program accomplishments

  • OFFICER INJURY AND ILLNESS FUND - ARRANGE FOR AID TO FAMILIES OF FALLEN, INJURED, SICK, OR DISTRESSED LAW ENFORCEMENT OFFICERS
    Expenses $10,011 · grants $10,011
  • COPS AND KIDS EVENTS PROVIDE CHRISTMAS GIFTS FOR CHILDREN IN NEED OF HELP DURING THE HOLIDAY SEASON.
    Expenses $28,052
  • LODGE BUILDING AND SUPPORT
    Expenses $58,163 · revenue $33,710
  • CHARITABLE AND OTHER CHARITABLE ORGANIZATION SUPPORT
    Expenses $2,347 · grants $2,347

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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
58-2014065
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Donations deductible (Pub 78)
Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes
Exempt since
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$841,853
Income (IRS master file)
$197,775

Revocation and reinstatement

Exemption revoked
May 15, 2015
Posted by the IRS
August 10, 2015
Reinstated
Effective January 15, 2024

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$197,775$130,227$841,853XML
990December 2024$181,876$157,533$791,501XML
990-N for 2008
Officer: Don Carr
December 31, 2008≤ $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 58-2014065).

Questions about SGT DP LAND MEMORIAL LODGE 82 INC

What is the EIN of SGT DP LAND MEMORIAL LODGE 82 INC?
The employer identification number (EIN) of SGT DP LAND MEMORIAL LODGE 82 INC is 58-2014065.
Is SGT DP LAND MEMORIAL LODGE 82 INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective January 15, 2024.
Are donations to SGT DP LAND MEMORIAL LODGE 82 INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes).
Which annual return does SGT DP LAND MEMORIAL LODGE 82 INC 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 SGT DP LAND MEMORIAL LODGE 82 INC 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 SGT DP LAND MEMORIAL LODGE 82 INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SGT DP LAND MEMORIAL LODGE 82 INC?
The 990 for the year ended December 31, 2025 names ALLAN FRAMPTON.
Who are the officers and directors of SGT DP LAND MEMORIAL LODGE 82 INC?
The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does SGT DP LAND MEMORIAL LODGE 82 INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $197,775, expenses of $130,227 and total assets of $841,853 at year end.

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