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Nonprofiteer
← FRATERNAL ORDER OF POLICE

Form 990 for tax year 2022

Filed by FRATERNAL ORDER OF POLICE.

Totals

Total revenue
$7,967,013
Total expenses
$7,248,449
Contributions and grants received
$206,418
Grants paid
$543,177
Program service revenue
$6,918,341
Investment income
$214,578
Other revenue
$627,676
Total assets, end of year
$16,888,489
Total liabilities, end of year
$4,943,524
Net assets or fund balances, end of year
$11,944,965
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $206,418

  • 2a · Program service revenue: PER CAPITA

    total $4,331,851 · related or exempt $4,331,851

  • 2b · Program service revenue: LABOR SERVICES PROGRAM

    total $1,997,520 · related or exempt $1,997,520

  • 2c · Program service revenue: SEMINARS & WORKSHOPS

    total $340,380 · related or exempt $340,380

  • 2d · Program service revenue: JOURNAL REVENUE

    total $124,992 · unrelated business $124,992

  • 2e · Program service revenue: PROGRAM COMMISSIONS

    total $62,443 · related or exempt $62,443

  • 2f · All other program service revenue

    total $61,155 · related or exempt $61,155

  • 3 · Investment income

    total $214,578 · excluded $214,578

  • 6a · Gross rents

    real property $29,450

  • 6b · Less rental expenses

    real property $31,922

  • 6c · Rental income or loss

    real property -$2,472

  • 6d · Net rental income or loss

    total -$2,472 · unrelated business -$2,472

  • 8a · Fundraising events: gross income

    $178,775

  • 8b · Fundraising events: direct expenses

    $163,106

  • 8c · Net income from fundraising events

    total $15,669 · excluded $15,669

  • 10a · Gross sales of inventory

    $11,000

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $11,000 · related or exempt $11,000

  • 11a · Other revenue: ROYALTIES

    total $325,738 · related or exempt $325,738

  • 11b · Other revenue: SPONSERSHIP REVENUE

    total $109,892 · related or exempt $109,892

  • 11c · Other revenue: MISCELLANEOUS

    total $107,457 · related or exempt $107,457

  • 11d · All other revenue

    total $60,392 · related or exempt $60,392

  • 11e · Other revenue, total

    $603,479

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $540,677

  • 2 · Grants to domestic individuals

    total $2,500

  • 5 · Compensation of officers, directors and key employees

    total $301,810

  • 7 · Other salaries and wages

    total $2,675,546

  • 9 · Other employee benefits

    total $319,403

  • 10 · Payroll taxes

    total $253,870

  • 11b · Fees: legal

    total $524,003

  • 11c · Fees: accounting

    total $119,775

  • 11d · Fees: lobbying

    total $44,192

  • 11f · Fees: investment management

    total $47,127

  • 11g · Fees: other

    total $100,873

  • 12 · Advertising and promotion

    total $54

  • 13 · Office expenses

    total $111,435

  • 14 · Information technology

    total $324,611

  • 16 · Occupancy

    total $173,968

  • 17 · Travel

    total $689,059

  • 19 · Conferences, conventions and meetings

    total $366,892

  • 20 · Interest

    total $67,523

  • 22 · Depreciation, depletion and amortization

    total $167,065

  • 23 · Insurance

    total $136,251

  • 24a · Other expenses: JOURNAL

    total $82,645

  • 24b · Other expenses: BANK CHARGES

    total $47,103

  • 24c · Other expenses: PRINTING

    total $44,944

  • 24d · Other expenses: POSTAGE

    total $37,429

  • 24e · All other expenses

    total $69,694

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $453 · end of year $28,797

  • 2 · Savings and temporary cash investments

    beginning of year $3,476,222 · end of year $4,046,826

  • 4 · Accounts receivable

    beginning of year $360,249 · end of year $625,827

  • 9 · Prepaid expenses and deferred charges

    beginning of year $165,700 · end of year $231,292

  • 10a · Land, buildings and equipment: cost or other basis

    $7,049,271

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,752,218

  • 10c · Land, buildings and equipment, net

    beginning of year $4,449,260 · end of year $4,297,053

  • 11 · Investments: publicly traded securities

    beginning of year $7,017,518 · end of year $7,650,574

  • 15 · Other assets

    beginning of year $8,120 · end of year $8,120

  • 17 · Accounts payable and accrued expenses

    beginning of year $256,502 · end of year $307,294

  • 19 · Deferred revenue

    beginning of year $2,125,938 · end of year $2,436,609

  • 23 · Secured mortgages and notes payable

    beginning of year $2,335,313 · end of year $2,199,621

  • 27 · Net assets without donor restrictions

    beginning of year $10,737,071 · end of year $11,916,567

  • 28 · Net assets with donor restrictions

    beginning of year $22,698 · end of year $28,398

Mission and programs · 2022

Mission

SEE SCHEDULE O

Activities or mission (Part I)

TO ENCOURAGE AND PROMOTE THE HIGHEST STANDARDS OF PROFESSIONALISM, OFFER ENRICHING EDUCATIONAL PROGRAMS AND RECOGNIZE ADVANCES, SKILLS AND ABILITIES BEYOND ENTRY LEVEL QUALIFICATIONS OF FULL TIME LAW ENFORCEMENT OFFICERS OF THE U.S.

  • FOP MEMBER SERVICES - THE LODGE PROVIDES VARIOUS SERVICES TO ITS MEMBERSHIP PRIMARILY IN THE FORM OF EDUCATING THE MEMBERSHIP. TOPICS COVERED INCLUDE LABOR ISSUES, BENEFITS (INSURANCE, ETC.), GRIEVANCES, SAFETY ISSUES AND POLICE PENSIONS. IN ADDITION, THE LODGE PRODUCES A MONTHLY DIGITAL NEWS JOURNAL FOR IT'S MEMBERSHIP.

  • LABOR SERVICES - LABOR SERVICES PROVIDES A COMPREHENSIVE SET OF RESOURCES AND SERVICES DESIGNED TO ENSURE THAT NO OFFICER GOES TO THE BARGAINING TABLE ALONE. IN ADDITION, PROVIDES ASSISTANCE TO LODGES WHICH REQUIRE CONTRACT INFORMATION, EXPERIENCED LEGAL EXPERTS, TRAINING SEMINARS OR PERSONALIZED LABOR RESEARCH.

  • LEGISLATIVE SERVICES - THE LODGE MAINTAINS AN OFFICE IN WASHINGTON DC FOR THE PURPOSE OF LOBBYING FOR PASSAGE OR SUPPORT ON VARIOUS CRIME BILLS AND OTHER LAW ENFORCEMENT ISSUES

  • NATIONAL MEETINGS - THE LODGE HOLDS A BIENNIAL CONFERENCE WHERE EACH STATE LODGE SENDS DELEGATES TO VOTE ON VARIOUS ISSUES SURROUNDING LEGISLATION RELATED TO LAW ENFORCEMENT AND ELECTION OF OFFICERS. THE BOARD MEETS TWICE A YEAR.

  • LABEL PROGRAM EXPENDITURES - THE LODGE SOLICITS INDIVIDUAL DONATIONS THROUGH THE LABEL PROGRAM, WHICH INCLUDES A DONATION REQUEST LETTER AND TOKEN RETURN ADDRESS LABELS FOR THE DONOR.

  • PAC FUND EXPENDITURES - THE LODGE MAINTAINS A SEGREGATED POLITICAL ACTION COMMITTEE FUND TO MAKE POLITICAL DONATIONS.

  • INFORMATIONAL SERVICES - THE LODGE ACCUMULATES AND MAINTAINS VARIOUS PERSONNEL AND PAYROLL DATA ITEMS THROUGHOUT THE U.S. ALSO SPONSORS LABOR SEMINARS AND OTHER EDUCATIONAL SEMINARS

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • PATRICK YOES

    PRESIDENT

    Total calculated
    $107,940
    From this org
    $107,940
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • JOSEPH P GAMALDI

    VICE PRESIDENT

    Total calculated
    $43,333
    From this org
    $43,333
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • JIMMY A HOLDERFIELD

    SECRETARY

    Total calculated
    $81,250
    From this org
    $81,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    25

  • JAMES M SMALLWOOD

    TREASURER

    Total calculated
    $81,250
    From this org
    $81,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

  • STEVEN J WEILER

    SECOND VICE PRESIDENT

    Total calculated
    $43,333
    From this org
    $43,333
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • KEITH D TURNEY

    SERGEANT-AT-ARMS

    Total calculated
    $43,333
    From this org
    $43,333
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • ROBERT L PRIDE

    TRUSTEE CHAIRMAN

    Total calculated
    $43,333
    From this org
    $43,333
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • KENNETH C CANTERBURY

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • DEWEY R STOKES

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JOHN DINEEN

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JAY KING

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • PAUL SHELDON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KENNETH A HAMBY JR

    TRUSTEE

    Total calculated
    $2,125
    From this org
    $2,125
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • STEVEN E JAMES

    TRUSTEE

    Total calculated
    $11,500
    From this org
    $1,750
    From related orgs
    $9,750
    Other
    $0
    Hours/week
    2 + 5 related

  • DANIEL DEPINTO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MARINOS MARINOS

    TRUSTEE

    Total calculated
    $625
    From this org
    $625
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOSEPH T FITZGERALD III

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • DAVID L STEVENS

    TRUSTEE

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JAMES STEINBERG JR

    TRUSTEE

    Total calculated
    $625
    From this org
    $625
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • GREGORY LYNN AUSTIN

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • ROBERT V NOWACZYK

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOSEPH T HAMER

    TRUSTEE

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • DONALD K STRONG

    TRUSTEE

    Total calculated
    $375
    From this org
    $375
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • KENT C BLODGETT

    TRUSTEE

    Total calculated
    $1,500
    From this org
    $1,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • SHAWN E HELBIG

    TRUSTEE

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 3 related

  • KELLY GIBSON

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • MICHAEL T EDES

    TRUSTEE

    Total calculated
    $80,254
    From this org
    $80,254
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • LISA M RIHA

    TRUSTEE

    Total calculated
    $1,375
    From this org
    $1,375
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • RICHARD W SHAILOR

    TRUSTEE

    Total calculated
    $1,375
    From this org
    $1,375
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOSEPH L ADAMS

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • RUBEN MARICHALAR

    TRUSTEE

    Total calculated
    $2,750
    From this org
    $2,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • WILLIAM E CHANDLER

    TRUSTEE

    Total calculated
    $125
    From this org
    $125
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • KEVIN AHLBRAND

    TRUSTEE

    Total calculated
    $1,625
    From this org
    $1,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOHN J FRANCAVILLA

    TRUSTEE

    Total calculated
    $1,875
    From this org
    $1,875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • DAVID R MOODY

    TRUSTEE

    Total calculated
    $1,125
    From this org
    $1,125
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • KEVIN VERNON

    TRUSTEE

    Total calculated
    $3,750
    From this org
    $3,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • ROBERT PARRA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL F NIED

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • DENNIS MCCRARY

    TRUSTEE

    Total calculated
    $1,750
    From this org
    $1,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOE JOHNSON

    TRUSTEE

    Total calculated
    $1,250
    From this org
    $1,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • SHAUN K LAIRD

    TRUSTEE

    Total calculated
    $1,750
    From this org
    $1,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • PHILLIP WISE

    TRUSTEE

    Total calculated
    $625
    From this org
    $625
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • TODD C HARGROVE

    TRUSTEE

    Total calculated
    $1,750
    From this org
    $1,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOHN FIORILL

    TRUSTEE

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • PETER G JOHNSTON

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JERRY W WRIGHT

    TRUSTEE

    Total calculated
    $9,150
    From this org
    $2,000
    From related orgs
    $7,150
    Other
    $0
    Hours/week
    2 + 3 related

  • TONY A HARRISON

    TRUSTEE

    Total calculated
    $8,525
    From this org
    $1,375
    From related orgs
    $7,150
    Other
    $0
    Hours/week
    2 + 3 related

  • JOHNNY CRUMBY SR

    TRUSTEE

    Total calculated
    $1,500
    From this org
    $1,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • FRANK G PLOWICK

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • RAYMOND FLORES

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • THOMAS E STILES

    TRUSTEE

    Total calculated
    $375
    From this org
    $375
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JACK L SIMINGTON

    TRUSTEE

    Total calculated
    $2,875
    From this org
    $2,875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • HAROLD S WALKER

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JERRY L JOHNSON

    TRUSTEE

    Total calculated
    $2,375
    From this org
    $2,375
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • TINA TRIMBLE

    TRUSTEE

    Total calculated
    $875
    From this org
    $875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • TIMOTHY M RICHARDSON

    SENIOR LEGISLATIVE LIASON

    Total calculated
    $164,054
    From this org
    $164,054
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,054
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $164,054

  • JAMES PASCO

    EXECUTIVE DIRECTOR

    Total calculated
    $181,246
    From this org
    $181,246
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,246
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $181,246

  • MICHAEL E COVIELLO

    LABOR SERVICE ASSOC GEN C

    Total calculated
    $118,730
    From this org
    $118,730
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • ROGER D MAYBERRY

    LABOR SERVICE DIRECTOR

    Total calculated
    $117,474
    From this org
    $117,474
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2022
Filed
10 May 2024
IRS schema version
2022v5.0
Source object
202431349349300503

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