FRATERNAL ORDER OF POLICE: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF POLICE (EIN 52-1707231)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-14
IRS object ID
202431359349200833
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-14T08:47:31-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521707231EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRATERNAL ORDER OF POLICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Thomas S PhelpsInCareOfNm
Business Name ControlFRATBusinessNameControlTxt
Foreign Phone4105352800ForeignPhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 Church StAddressLine1Txt
CityPrince FrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20678ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTHOMAS S PHELPS PhelpsPersonNm
Person TitleState TrusteePersonTitleTxt
Signature2024-05-14SignatureDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$126,939GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$14,884ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$111,694MembershipDuesAmt
Investment Income$121InvestmentIncomeAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$240OtherRevenueTotalAmt
Total Revenue$126,939TotalRevenueAmt
Grants And Similar Amounts Paid$2,000GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$15,127BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$32,706FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$0OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$3,845PrintingPublicationsPostageAmt
Other Expenses Total$24,000OtherExpensesTotalAmt
Total Expenses$77,678TotalExpensesAmt
Excess Or Deficit For Year$49,261ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$424,582NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$473,843NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$424,582BOYAmt
EOY$473,843EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$424,582BOYAmt
EOY$473,843EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$424,582BOYAmt
EOY$473,843EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeLABOR UNION FRATERNAL ORGANIZATIONPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Member Legal Services$0$30,000
Membership Support$0$14,000
Community Benevolence and Scholarships$0$7,470
FieldValueIRS element (for citing)
Total Program Service Expenses$51,470TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Mike Daily
President20$0$0$0
Luis Kelly
Vice President20$0$0$0
Philip Foote
Treasure20$0$0$0
Thomas Phelps
State Trustee20$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonThomas PhelpsPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 Church StAddressLine1Txt
CityPrince FrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20678ZIPCd
FieldValueIRS element (for citing)
Phone4105352800PhoneNum
FieldValueIRS element (for citing)
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Doing Business As NamesCalvert County Sheriff's Office Lodge 109
Part I, line 8| Other Revenues:, Amount:| State Meeting Reimbursement, $240|
Part I, line 10| Grants And Similar Amounts Paid:, Amount:| College Scholarships Katie Maguire $500; Cooper Leo $500; Kelsey Hill $500; Abigail Williams $500, $2000|
Part I, line 16| Other Expenses:, Amount:| Camp Sheriff, $500| Community Benevolence, $5470| Member Meetings, $778| No Shave November Donation, $4060| National Conf, $11153| State Meetings, $2039|

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.