Nonprofit · EIN 59-0199550
FRATERNAL ORDER OF POLICE
Also known as 20 WALTER E HEADLEY JR LODGE
Tax-exempt · MIAMI, FL 33130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,428,026 | $2,180,751 | $247,275 | $3,047,224 | $13,156 | $3,034,068 |
| December 31, 2024 | 990 (amended) | $2,249,631 | $1,894,205 | $355,426 | $2,774,547 | $1,725 | $2,772,822 |
| December 31, 2023 | 990 | $2,209,659 | $1,936,463 | $273,196 | $2,422,092 | $9,705 | $2,412,387 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,145,339
- Membership dues
- $1,138,830
- Program service revenue
- $1,221,367
- Investment income
- $61,320
- Net gain from sales of assets
- -$2,769
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $66,059
- Benefits paid to members
- $1,095,876
- Other salaries and wages
- $37,758
- Salaries, compensation and benefits (total)
- $50,745
- Professional fundraising fees
- $0
- Legal fees
- $303,749
- Accounting fees
- $6,250
- Occupancy
- $39,226
- Travel
- $146,639
- Depreciation
- $4,182
- Program services (functional)
- $1,591,195
- Management and general (functional)
- $463,724
- Fundraising (functional)
- $125,832
Balance sheet and other
- Total assets, start of year
- $2,774,547
- Total assets, end of year
- $3,047,224
- Total liabilities, end of year
- $13,156
- Net assets, end of year
- $3,034,068
- Land, buildings and equipment
- $441,353
- Gross receipts
- $2,882,702
- Employees
- 2
- Year formed
- 1964
- State of legal domicile
- FL
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYNIER RODRIGUEZ | TREASURER Officer | 0 | $0 |
| FELIX DEL ROSARIO | PRESIDENT Officer | 0 | $0 |
| WALTER LEWIS | SECRETARY Officer | 0 | $0 |
| YAOSCA VANEGAS | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYNIER RODRIGUEZ | TREASURER Officer | 0 | $0 |
| FELIX DEL ROSARIO | PRESIDENT Officer | 0 | $0 |
| WALTER LEWIS | SECRETARY Officer | 0 | $0 |
| YAOSCA VANEGAS | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW MARKOWITZ | VICE PRESIDENT Officer | 0 | $0 |
| YAOSCA VANEGAS | SECRETARY Officer | 0 | $0 |
| RAYNIER RODRIGUEZ | TREASURER Officer | 0 | $0 |
| FELIX DEL ROSARIO | PRESIDENT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 710 SW 12TH AVE, MIAMI, FL 33130-3120
- In care of
- % RAYNIER RODRIGUEZ
- Principal officer (990 for 2025)
- FELIX DEL ROSARIO, 710 SW 12 AVENUE, MIAMI, FL 33130
- Signed the 990
- RAYNIER RODRIGUEZ, TREASURER
- Phone
- (305) 519-9593
- Website
- WWW.FOPMIAMI.COM
- Return prepared by
- Interactive Accountants LLC
Mission
GENERAL WELFARE OF MEMBERS
Program accomplishments
- THE LODGE PROVIDES DENTAL INSURANCE COVERAGE FOR ITS MEMBERS AND SERVICES AS A COLLECTION AGENT FOR ITS MEMBERS AND THE INSURANCE AGENCYExpenses $1,102,375 · revenue $1,221,367
- THE LODGE PROVIDES LEGAL SERVICES AND PAID LEGAL BILLS IN DEFENSE OF ITS MEMBERS ACTIONS COMMITTED IN THE LINE OF DUTYExpenses $398,133
- EDUCATIONAL SCHOLARSHOPS, FUNERAL FLOWERS, AND RETIREMENT PARTIESExpenses $90,687
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 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
- 59-0199550
- 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)
- $3,047,224
- Income (IRS master file)
- $2,882,702
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,428,026 | $2,180,751 | $3,047,224 | XML |
| 990 | December 2024 | $2,249,631 | $1,894,205 | $2,774,547 | XML |
| 990 | December 2023 | $2,209,659 | $1,936,463 | $2,422,092 | XML |
| 990 | December 2022 | $2,098,485 | $1,839,060 | $2,150,529 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 59-0199550).
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 59-0199550.
- 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 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 for the year ended December 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 names FELIX DEL ROSARIO.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 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, 2025 it reported revenue of $2,428,026, expenses of $2,180,751 and total assets of $3,047,224 at year end.
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