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Nonprofiteer
← FRATERNAL ORDER OF POLICE

Form 990 for tax year 2023

Filed by FRATERNAL ORDER OF POLICE.

Totals

Total revenue
$8,585,650
Total expenses
$8,508,832
Contributions and grants received
$280,808
Grants paid
$616,655
Program service revenue
$7,114,359
Investment income
$267,730
Other revenue
$922,753
Total assets, end of year
$17,123,950
Total liabilities, end of year
$4,553,799
Net assets or fund balances, end of year
$12,570,151
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

    $280,808

  • 2a · Program service revenue: PER CAPITA

    total $4,501,361 · related or exempt $4,501,361

  • 2b · Program service revenue: LABOR SERVICES PROGRAM

    total $2,037,708 · related or exempt $2,037,708

  • 2c · Program service revenue: SEMINARS & WORKSHOPS

    total $354,477 · related or exempt $354,477

  • 2d · Program service revenue: JOURNAL REVENUE

    total $95,026 · unrelated business $95,026

  • 2e · Program service revenue: PROGRAM COMMISSIONS

    total $70,532 · related or exempt $70,532

  • 2f · All other program service revenue

    total $55,255 · related or exempt $55,255

  • 3 · Investment income

    total $267,730 · excluded $267,730

  • 6a · Gross rents

    real property $42,000

  • 6b · Less rental expenses

    real property $32,407

  • 6c · Rental income or loss

    real property $9,593

  • 6d · Net rental income or loss

    total $9,593 · unrelated business $9,593

  • 8a · Fundraising events: gross income

    $190

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $190 · excluded $190

  • 10a · Gross sales of inventory

    $16,130

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $16,130 · related or exempt $16,130

  • 11a · Other revenue: ROYALTIES

    total $386,856 · related or exempt $386,856

  • 11b · Other revenue: EXHIBIT SPACE RENTAL

    total $239,000 · related or exempt $239,000

  • 11c · Other revenue: MISCELLANEOUS

    total $210,984 · related or exempt $210,984

  • 11d · All other revenue

    total $60,000 · related or exempt $60,000

  • 11e · Other revenue, total

    $896,840

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $615,155

  • 2 · Grants to domestic individuals

    total $1,500

  • 5 · Compensation of officers, directors and key employees

    total $393,662

  • 7 · Other salaries and wages

    total $2,799,538

  • 9 · Other employee benefits

    total $303,378

  • 10 · Payroll taxes

    total $270,332

  • 11b · Fees: legal

    total $560,667

  • 11c · Fees: accounting

    total $109,663

  • 11d · Fees: lobbying

    total $12,842

  • 11f · Fees: investment management

    total $51,780

  • 11g · Fees: other

    total $75,285

  • 13 · Office expenses

    total $83,790

  • 14 · Information technology

    total $379,922

  • 16 · Occupancy

    total $201,127

  • 17 · Travel

    total $773,517

  • 19 · Conferences, conventions and meetings

    total $1,079,173

  • 20 · Interest

    total $72,853

  • 22 · Depreciation, depletion and amortization

    total $160,997

  • 23 · Insurance

    total $147,439

  • 24a · Other expenses: MISCELLANEOUS EXPENSE

    total $118,590

  • 24b · Other expenses: JOURNAL

    total $108,720

  • 24c · Other expenses: BANK CHARGES

    total $57,188

  • 24d · Other expenses: PRINTING

    total $48,026

  • 24e · All other expenses

    total $83,688

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $28,797 · end of year $47,360

  • 2 · Savings and temporary cash investments

    beginning of year $4,046,826 · end of year $3,609,888

  • 4 · Accounts receivable

    beginning of year $625,827 · end of year $504,924

  • 9 · Prepaid expenses and deferred charges

    beginning of year $231,292 · end of year $276,393

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

    $7,102,383

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

    $2,818,737

  • 10c · Land, buildings and equipment, net

    beginning of year $4,297,053 · end of year $4,283,646

  • 11 · Investments: publicly traded securities

    beginning of year $7,650,574 · end of year $8,393,619

  • 15 · Other assets

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

  • 17 · Accounts payable and accrued expenses

    beginning of year $307,294 · end of year $285,430

  • 19 · Deferred revenue

    beginning of year $2,436,609 · end of year $2,209,000

  • 23 · Secured mortgages and notes payable

    beginning of year $2,199,621 · end of year $2,059,369

  • 27 · Net assets without donor restrictions

    beginning of year $11,916,567 · end of year $12,523,191

  • 28 · Net assets with donor restrictions

    beginning of year $28,398 · end of year $46,960

Mission and programs · 2023

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

Listed in Part VII

  • Patrick Yoes

    PRESIDENT

    Total calculated
    $101,559
    From this org
    $101,559
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Joseph P Gamaldi

    VICE PRESIDENT

    Total calculated
    $40,833
    From this org
    $40,833
    From related orgs
    $0
    Other
    $0
    Hours/week
    20
  • Jimmy A Holderfield

    SECRETARY

    Total calculated
    $76,563
    From this org
    $76,563
    From related orgs
    $0
    Other
    $0
    Hours/week
    25
  • James M Smallwood

    TREASURER

    Total calculated
    $76,563
    From this org
    $76,563
    From related orgs
    $0
    Other
    $0
    Hours/week
    30
  • John Hoyt

    SECOND VICE PRESIDENT

    Total calculated
    $15,777
    From this org
    $15,777
    From related orgs
    $0
    Other
    $0
    Hours/week
    10
  • Steven E James

    SERGEANT-AT-ARMS

    Total calculated
    $30,027
    From this org
    $15,777
    From related orgs
    $14,250
    Other
    $0
    Hours/week
    10 + 5 related
  • Robert L Pride

    TRUSTEE CHAIRMAN

    Total calculated
    $40,833
    From this org
    $40,833
    From related orgs
    $0
    Other
    $0
    Hours/week
    10
  • Kenneth C Canterbury

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $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
    $1,500
    From this org
    $1,500
    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
    $1,875
    From this org
    $1,875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Matt Heady

    TRUSTEE

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Daniel Depinto

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $875
    From this org
    $875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Joseph T Fitzgerald III

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • James Steinberg Jr

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $2,250
    From this org
    $2,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Robert V Nowaczyk

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $875
    From this org
    $875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Donald K Strong

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Dave Mutchler

    TRUSTEE

    Total calculated
    $11,025
    From this org
    $375
    From related orgs
    $10,650
    Other
    $0
    Hours/week
    2 + 3 related
  • Kelly Gibson

    TRUSTEE

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

    TRUSTEE/LABOR SPECIALIST

    Total calculated
    $84,675
    From this org
    $84,675
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Sherrice Carpenter

    TRUSTEE

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Richard W Shailor

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Joseph L Adams

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $4,000
    From this org
    $4,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • William E Chandler

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $3,875
    From this org
    $3,875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Robert Radosevich

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Dennis McCrary

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Terry Gainey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Tony A Harrison

    TRUSTEE

    Total calculated
    $13,325
    From this org
    $875
    From related orgs
    $12,450
    Other
    $0
    Hours/week
    2 + 3 related
  • Johnny Crumby Sr

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $2,425
    From this org
    $2,425
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • John Ohrnberger

    TRUSTEE

    Total calculated
    $875
    From this org
    $875
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Jack L Simington

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Harold S Walker

    TRUSTEE

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

    TRUSTEE

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

    TRUSTEE

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Robert Martin

    TRUSTEE THROUGH 8/2023

    Total calculated
    $13,050
    From this org
    $0
    From related orgs
    $13,050
    Other
    $0
    Hours/week
    2 + 5 related
  • Jerry Wright

    TRUSTEE THROUGH 8/2023

    Total calculated
    $15,075
    From this org
    $3,925
    From related orgs
    $11,150
    Other
    $0
    Hours/week
    2 + 3 related
  • Don Snow

    TRUSTEE THROUGH 8/2023

    Total calculated
    $0
    Hours/week
    2
  • David Stevens

    TRUSTEE THROUGH 8/2023

    Total calculated
    $1,575
    From this org
    $1,575
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Carlton Stallings

    TRUSTEE THROUGH 8/2023

    Total calculated
    $0
    Hours/week
    2
  • Brad Landes

    TRUSTEE THROUGH 8/2023

    Total calculated
    $0
    Hours/week
    2
  • Shawn Helbig

    TRUSTEE THROUGH 8/2023

    Total calculated
    $2,050
    From this org
    $2,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Lewis Beal Jr

    TRUSTEE THROUGH 8/2023

    Total calculated
    $0
    Hours/week
    2
  • Lisa Riha

    TRUSTEE THROUGH 8/2023

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

    TRUSTEE THROUGH 8/2023

    Total calculated
    $3,300
    From this org
    $3,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • John George

    TRUSTEE THROUGH 8/2023

    Total calculated
    $0
    Hours/week
    2
  • James Harrity

    TRUSTEE THROUGH 8/2023

    Total calculated
    $0
    Hours/week
    2
  • Peter Johnston

    TRUSTEE THROUGH 8/2023

    Total calculated
    $2,900
    From this org
    $2,900
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Kevin Salmon

    TRUSTEE THROUGH 8/2023

    Total calculated
    $800
    From this org
    $800
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Thomas Stiles

    TRUSTEE THROUGH 8/2023

    Total calculated
    $3,700
    From this org
    $3,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Shaun Laird

    TRUSTEE THROUGH 8/2023

    Total calculated
    $3,850
    From this org
    $3,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Tina Trimble

    TRUSTEE

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

    SENIOR LEGISLATIVE LIASON

    Total calculated
    $178,675
    From this org
    $178,675
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,675
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $178,675
  • James Pasco

    EXECUTIVE DIRECTOR

    Total calculated
    $199,499
    From this org
    $199,499
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,499
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $199,499
  • Michael E Coviello

    LABOR SERVICE ASSOC GEN C

    Total calculated
    $125,226
    From this org
    $125,226
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Roger D Mayberry

    LABOR SERVICE DIRECTOR

    Total calculated
    $124,683
    From this org
    $124,683
    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.

  • FOP FINANCIAL FUND INC

    C · MARKETING · TN · 100% owned · share of income $206,135 · share of assets $473,678

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202541349349311229

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