- Revenue 2024
- $493,790
- Expenses 2024
- $344,305
Program services were 67.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 08
- Classification
- 1000
- Street
- 886 DIXON DR
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Group exemption
A subordinate covered by the group exemption of FRATERNAL ORDER OF POLICE (EIN 23-1283161). matched by us
The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.
Mission and programs · 2024
Mission
TO PROMOTE AND FOSTER THE ENFORCEMENT OF LAW AND ORDER; TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS; TO SUPPORT THE IMPROVEMENT OF THE STANDARD OF LIVING AND WORKING CONDITIONS OF THE LAW ENFORCEMENT PROFESSION; TO CULTIVATE A SPIRIT OF FRATERNALISM AND MUTUAL HELPFULNESS AMONG OUR MEMBERS AND THE PEOPLE WE SERVE; TO INCREASE THE EFFICIENCY OF THE LAW ENFORCEMENT PROFESSION AND THUS MORE FIRMLY TO ESTABLISH THE CONFIDENCE OF THE PUBLIC IN THE SERVICE DEDICATED TO THE PROTECTION OF LIFE AND PROPERTY.
-
LEGISLATIVE: THE LEGISLATIVE PROGRAM INCLUDES COMPENSATION OF A LEGISLATIVE AFFAIRS CONSULTANT. THE PROGRAM TRACKS LEGISLATION THAT AFFECTS LAW ENFORCEMENT IN THE STATE. INPUT ON ANY IMPACT ON LAW ENFORCEMENT IS PROVIDED TO LEGISLATORS AND OTHER GOVERNMENT OFFICIALS THROUGHOUT THE YEAR, PARTICULARLY DURING THE LEGISLATIVE SESSION. THE PROGRAM PROVIDES UPDATES TO OUR MEMBERSHIP REGARDING SUCH LEGISLATION.
Expenses $27,322 · Revenue $6,940
-
LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE: PROVIDED COVERAGE FOR OUR MEMBERS FOR NATURAL DEATH, ACCIDENTAL DEATH, AND LINE OF DUTY DEATH; AS WELL AS BENEFITS FOR ACCIDENTS RESULTING IN DISMEMBERMENT.
Expenses $92,346
-
STATE CONFERENCE: THIS IS A MEETING OF OFFICERS AND REPRESENTATIVES OF LODGES ACROSS THE STATE. THE ACCOMPLISHMENTS OF THE 2024 CONFERENCE WERE: (1) CONDUCTED THE BUSINESS OF THE STATE LODGE, (2) PROVIDED TRAINING FOR OUR MEMBERS, (3) BROUGHT LAW ENFORCEMENT OFFICERS FROM ACROSS THE STATE TOGETHER IN A FRATERNAL SETTING, CREATING VALUABLE NETWORKING OPPORTUNITIES TO THE BENEFIT OF LAW ENFORCEMENT IN THE STATE. STATE CONFERENCES ARE HELD IN EVEN NUMBERED YEARS ONLY.
Expenses $89,969
-
OTHER EXPENSES INCURRED TO ACCOMPLISH THE ORGANIZATION'S MISSION.
Expenses $23,702 · Revenue $511
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
David FrazierDAVID FRAZIER
TREASURER
- Total calculated
- $4,800
- From this org
- $4,800
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Steve GaynorSTEVE GAYNOR
SECRETARY
- Total calculated
- $4,800
- From this org
- $4,800
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Michael CallahanMICHAEL CALLAHAN
PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Tim ColeTIM COLE
SECOND VICE
- Total calculated
- $0
- Hours/week
- 5
-
John GardnerJOHN GARDNER
CHAIR OF TRU
- Total calculated
- $0
- Hours/week
- 5
-
Kate HargroveKATE HARGROVE
SERGEANT AT
- Total calculated
- $0
- Hours/week
- 5
-
Donald McDuffieDONALD MCDUFFIE
CHAPLAIN
- Total calculated
- $0
- Hours/week
- 5
-
Chris MooreCHRIS MOORE
FIRST VICE P
- Total calculated
- $0
- Hours/week
- 5
-
Jamy SteinbergJAMY STEINBERG
NATIONAL TRU
- Total calculated
- $0
- Hours/week
- 5
-
Jennifer WyattJENNIFER WYATT
SERGEANT AT
- Total calculated
- $0
- Hours/week
- 5
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $493,790
- Expenses
- $344,305
- Contributions
- $101,762
- Grants paid
- $0
-
2023
- Revenue
- $637,834
- Expenses
- $269,311
- Contributions
- $91,829
- Grants paid
- $0
-
2022
- Revenue
- $342,484
- Expenses
- $290,336
- Contributions
- $72,670
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $265,613
- Expenses
- $281,795
- Assets (EOY)
- $6,101,092
-
2020 · 990
- Revenue
- $422,828
- Expenses
- $282,191
- Assets (EOY)
- $5,469,883
-
2019 · 990
- Revenue
- $540,469
- Expenses
- $410,917
- Assets (EOY)
- $4,875,923
-
2018 · 990
- Revenue
- $609,458
- Expenses
- $447,112
- Assets (EOY)
- $4,152,495
-
2017 · 990
- Revenue
- $738,755
- Expenses
- $519,825
- Assets (EOY)
- $4,394,877
-
2016 · 990
- Revenue
- $634,968
- Expenses
- $624,935
- Assets (EOY)
- $3,903,083
-
2015 · 990
- Revenue
- $724,723
- Expenses
- $676,917
- Assets (EOY)
- $3,723,312
-
2014 · 990
- Revenue
- $584,557
- Expenses
- $519,906
- Assets (EOY)
- $3,727,219
-
2013 · 990
- Revenue
- $532,090
- Expenses
- $490,993
- Assets (EOY)
- $3,551,002
-
2012 · 990
- Revenue
- not reported
- Expenses
- $549,658
- Assets (EOY)
- $3,143,432
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Form 990-N e-Postcard, tax year 2007
- Tax period
- 1 January 2007 to 31 December 2007
- Principal officer
-
Anthony Serrecchio JrANTHONY SERRECCHIO JR
- Mailing address
- 80 EAST GOLD MINE ROADELLIJAY GA 30536
- Doing business as
- GEORGIA FOP APPALACHIAN LODGE #92
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared as related by
-
On its 2025 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.