FRATERNAL ORDER OF POLICE

As filed

Subsection

08

Classification

1000

Street

701 MARRIOTT 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

The central organization of an IRS group exemption (group number 1199), covering 1,520 subordinate organizations. 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.

• 18 MARSHALL COUNTY LODGE

  FRATERNAL ORDER OF POLICE · EIN 23-7585414 · ALBERTVILLE, AL

• 19 SOUTH ALABAMA LODGE

  FRATERNAL ORDER OF POLICE · EIN 23-7198908 · ANDALUSIA, AL

• 73 AUBURN LODGE

  FRATERNAL ORDER OF POLICE · EIN 63-0997296 · AUBURN, AL

• 3 BESSEMER STUD GRIMES LODGE

  FRATERNAL ORDER OF POLICE · EIN 23-7585955 · BESSEMER, AL

• 1 BIRMINGHAM LODGE

  FRATERNAL ORDER OF POLICE · EIN 63-0245926 · BIRMINGHAM, AL

• 36 NORTH JEFFERSON COUNTY FOP AUXIL

  FRATERNAL ORDER OF POLICE · EIN 63-1183821 · BIRMINGHAM, AL

• 64 JEFFERSON COUNTY SHERIFFS

  FRATERNAL ORDER OF POLICE · EIN 31-0930682 · BIRMINGHAM, AL

• 78 MOUNTAIN BROOK LODGE

  FRATERNAL ORDER OF POLICE · EIN 45-4195729 · BIRMINGHAM, AL

• 44 CAHABA LODGE

  FRATERNAL ORDER OF POLICE · EIN 23-7231058 · CENTREVILLE, AL

• 41 SHELBY COUNTY LODGE

  FRATERNAL ORDER OF POLICE · EIN 23-7179659 · CHELSEA, AL

All 1,520 subordinates →

Mission and programs · 2024

• 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 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.

The first 25 listed. 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

  $8,110,486

  Expenses

  $7,790,721

  Contributions

  $172,925

  Grants paid

  $484,689

• 2023

  Revenue

  $8,585,650

  Expenses

  $8,508,832

  Contributions

  $280,808

  Grants paid

  $616,655

• 2022

  Revenue

  $7,967,013

  Expenses

  $7,248,449

  Contributions

  $206,418

  Grants paid

  $543,177

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

  $7,565,227

  Expenses

  $7,266,019

  Assets (EOY)

  $15,477,522

• 2020 · 990

  Revenue

  $6,843,793

  Expenses

  $6,094,368

  Assets (EOY)

  $16,678,003

• 2019 · 990

  Revenue

  $8,519,877

  Expenses

  $7,221,961

  Assets (EOY)

  $13,626,092

• 2018 · 990

  Revenue

  $7,244,609

  Expenses

  $6,729,613

  Assets (EOY)

  $12,945,027

• 2017 · 990

  Revenue

  $6,673,949

  Expenses

  $6,569,913

  Assets (EOY)

  $11,799,912

• 2016 · 990

  Revenue

  $6,188,046

  Expenses

  $5,267,397

  Assets (EOY)

  $11,575,403

• 2015 · 990

  Revenue

  $6,107,927

  Expenses

  $5,298,597

  Assets (EOY)

  $10,401,516

• 2013 · 990

  Revenue

  $5,248,512

  Expenses

  $5,167,833

  Assets (EOY)

  $9,225,046

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.

Form 990-N e-Postcard, tax year 2022

Tax period

1 July 2022 to 30 June 2023

Principal officer

Roger Wemhoff

Mailing address

962 2nd AvenueColumbus NE 68601

As filed, from the IRS e-Postcard file of 26 October 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

• NATIONAL FRATERNAL ORDER OF POLICE FOUNDATION

  $565,155

  2023 · TO ASSIST IN FUNDING THE CHARITABLE PROGRAMS OF THE FOUNDATION.

• NATIONAL FRATERNAL ORDER OF POLICE FOUNDATION

  $490,577

  2022 · TO ASSIST IN FUNDING THE CHARITABLE PROGRAMS OF THE FOUNDATION.

• NATIONAL FRATERNAL ORDER OF POLICE FOUNDATION

  $484,689

  2024 · TO ASSIST IN FUNDING THE CHARITABLE PROGRAMS OF THE FOUNDATION.

Where these grants went next →

Grants received

• FRATERNAL ORDER OF POLICE

  $20,200

  2024 · TO ASSIST IN FUNDING OF DISASTER RELIEF FOR FIRST RESPONDERS AND FAMILIES OF THOSE KILLED IN THE LINE OF DUTY.

• FRATERNAL ORDER OF POLICE

  $13,550

  2023 · TO ASSIST IN FUNDING OF DISASTER RELIEF FOR FIRST RESPONDERS AND FAMILIES OF THOSE KILLED IN THE LINE OF DUTY.

• FRATERNAL ORDER OF POLICE

  $10,200

  2022 · TO ASSIST IN FUNDING OF DISASTER RELIEF FOR FIRST RESPONDERS AND FAMILIES OF THOSE KILLED IN THE LINE OF DUTY.

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.

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Other IRS files