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Nonprofiteer
← FRATERNAL ORDER OF POLICE

Form 990 for tax year 2023

Filed by FRATERNAL ORDER OF POLICE.

Totals

Total revenue
$2,490,510
Total expenses
$2,390,452
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,424,504
Investment income
$60,686
Other revenue
$5,320
Total assets, end of year
$4,755,983
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$4,755,983
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.

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $2,331,187 · related or exempt $2,331,187

  • 2b · Program service revenue: RENTAL INCOME

    total $44,801 · related or exempt $44,801

  • 2c · Program service revenue: NEWSLETTER/ADVERTISING

    total $37,318 · unrelated business $37,318

  • 2d · Program service revenue: STATE CONVENTION

    total $9,975 · related or exempt $9,975

  • 2e · Program service revenue: FOPA PER CAPITA

    total $1,088 · related or exempt $1,088

  • 2f · All other program service revenue

    total $135 · related or exempt $135

  • 3 · Investment income

    total $60,530 · excluded $60,530

  • 7a · Gross sales of assets other than inventory

    securities $144,217

  • 7b · Less cost or other basis and sales expenses

    securities $144,061

  • 7c · Gain or loss

    securities $156

  • 7d · Net gain or loss

    total $156 · excluded $156

  • 10a · Gross sales of inventory

    $928

  • 10b · Cost of goods sold

    $844

  • 10c · Net income from sales of inventory

    total $84 · related or exempt $84

  • 11a · Other revenue: OTHER INCOME

    total $5,236 · related or exempt $5,236

  • 11e · Other revenue, total

    $5,236

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $15,479

  • 5 · Compensation of officers, directors and key employees

    total $129,450

  • 7 · Other salaries and wages

    total $156,171

  • 8 · Pension plan contributions

    total $2,392

  • 9 · Other employee benefits

    total $613

  • 10 · Payroll taxes

    total $23,790

  • 11b · Fees: legal

    total $962,242

  • 11c · Fees: accounting

    total $38,681

  • 11f · Fees: investment management

    total $19,995

  • 12 · Advertising and promotion

    total $6,483

  • 13 · Office expenses

    total $89,347

  • 16 · Occupancy

    total $182,447

  • 17 · Travel

    total $7,420

  • 19 · Conferences, conventions and meetings

    total $173,793

  • 22 · Depreciation, depletion and amortization

    total $130,010

  • 23 · Insurance

    total $33,508

  • 24a · Other expenses: PER CAPITA TAXES

    total $212,682

  • 24b · Other expenses: COMMITTEES EXPENSE

    total $96,739

  • 24c · Other expenses: NEWSLETTER EXPENSES

    total $35,559

  • 24d · Other expenses: MISCELLANEOUS

    total $29,628

  • 24e · All other expenses

    total $44,023

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $723,694 · end of year $861,764

  • 2 · Savings and temporary cash investments

    beginning of year $1,865,382 · end of year $2,091,472

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

    $3,128,406

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

    $1,325,659

  • 10c · Land, buildings and equipment, net

    beginning of year $1,873,194 · end of year $1,802,747

  • 27 · Net assets without donor restrictions

    beginning of year $4,462,270 · end of year $4,755,983

Mission and programs · 2023

Mission

THE LODGE WAS ORGANIZED TO PROMOTE THE PROFESSIONALISM OF ITS MEMBERS; ENCOURAGE SOCIAL, CHARITABLE AND EDUCATIONAL ACTIVITY; ENSURE THAT ALL LAWS PROVIDING FOR THE ADVANCEMENT AND PROTECTION OF LAW ENFORCEMENT OFFICERS ARE UPHELD; ENHANCE EFFICIENCY OF THE LAW ENFORCEMENT PROFESSION; PROVIDE LEGAL REPRESENTATION FOR MEMBERS AND/OR THE NEGOTIATION OF LABOR CONTRACTS AND MORE FIRMLY ESTABLISH THE CONFIDENCE OF THE PUBLIC IN THEIR SERVICE DEDICATED TO THE PROTECTION OF LIFE AND PROPERTY. THE LODGE ASSUMES RESPONSIBILITY OF LEGISLATIVELY RECOGNIZED COLLECTIVE BARGAINING ACTIVITES FOR ITS MEMBERS.

Activities or mission (Part I)

PROMOTE THE PROFESSIONALISM OF ITS MEMBERS & PROVIDE SUPPORT TO THE LAW ENFORCEMENT PROFESSION.

  • THE ORGANIZATION PROVIDED LEGAL REPRESENTATION FOR ITS OVER 4,000 OFFICERS/MEMBERS; NEGOTIATED LABOR CONTRACTS FOR ITS MEMBERS; PROVIDED SOCIAL, CHARITABLE AND EDUCATIONAL ACTIVITY AMONG ITS MEMBERS; ISSUED MONTHLY NEWSLETTERS TO MEMBERS.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Peter Casuccio

    TRUSTEE

    Total calculated
    $10,800
    From this org
    $10,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    19 + 20 related
  • Danielle Dickinson

    TREASURER

    Total calculated
    $19,200
    From this org
    $19,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    19 + 20 related
  • Keith Ferrell

    PAST PRESIDENT

    Total calculated
    $8,400
    From this org
    $8,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    5
  • Stephen Mason

    RECORDING SECRETARY

    Total calculated
    $12,300
    From this org
    $12,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    8
  • Jeffry Simpson

    PRESIDENT

    Total calculated
    $17,100
    From this org
    $17,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    39 + 40 related
  • Brian Steel

    EX. VICE PRESIDENT

    Total calculated
    $12,900
    From this org
    $12,900
    From related orgs
    $0
    Other
    $0
    Hours/week
    39 + 40 related
  • Dewey Stokes

    PRESIDENT EMERITUS

    Total calculated
    $8,400
    From this org
    $8,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    5
  • Brian Toth

    VICE PRESIDENT

    Total calculated
    $11,550
    From this org
    $11,550
    From related orgs
    $0
    Other
    $0
    Hours/week
    9 + 10 related
  • Marion Gaines

    TRUSTEE

    Total calculated
    $15,300
    From this org
    $15,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    20
  • Kevin Wightman

    FINANCIAL SECRETARY

    Total calculated
    $13,500
    From this org
    $13,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

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.

Grants on this return

No itemized grants to organizations 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.

  • FRATERNAL ORDER OF POLICE FOUNDATION

    501(C)(3) · PROVIDE FINANCIAL HELP TO OFFICERS & THEIR FAMILIES DURING TIMES OF DISTRESS · OH · controlled entity

    Directly controlled by FRATERNAL ORDER OF POLICE CAPITAL CITY LODGE NO 9

  • FOP POLITICAL EDUCATION FUND LA-198

    527 · PROMOTE FOP'S LEGISLATIVE PRIORITIES · OH · controlled entity

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • CC NINE LLC

    BUILDING OWNER · OH · income $124,001 · assets $1,435,809

    Directly controlled by FRATERNAL ORGER OF POLICE CAPITAL CITY LODGE

Provenance

Return type
form_990
Tax year
2023
Filed
22 July 2024
IRS schema version
2023v5.1
Source object
202412059349300726

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