FRATERNAL ORDER OF POLICE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF POLICE (EIN 35-1095421)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202533159349300643
Schema version
2024v5.2
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)
Return2025-11-11T08:31:56-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN350905017PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHITINGER & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11100 W WHITE RIVER BLVDAddressLine1Txt
CityMUNCIECityNm
State AbbreviationINStateAbbreviationCd
ZIP473033776ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351095421EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MUNCIE FRATERNAL ORDER OF POLICE LODGEBusinessNameLine1Txt
Business Name Line2#87 INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMUNCBusinessNameControlTxt
Phone3173310283PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 S BUTTERFIELD RDAddressLine1Txt
CityMUNCIECityNm
State AbbreviationINStateAbbreviationCd
ZIP47303ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRANDON QUALLSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7657497657PhoneNum
Signature2025-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN D MARTIN CPAPreparerPersonNm
PTINP00321694PTIN
Phone7652843384PhoneNum
Preparation2025-11-05PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRANDON QUALLSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 S BUTTERFIELD RDAddressLine1Txt
CityMUNCIECityNm
State AbbreviationINStateAbbreviationCd
ZIP47303ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$207,530GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption1199GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://WWW.GREGGWINTERSFOPLODGE87.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO PROMOTE & SUPPORT OBJECTIVES OF THE GRAND LODGE FOP; TO ASSIST ITS MEMBERSHIP IN THE PERFORMANCE OF THEIR DUTIES AS POLICE OFFICERS; TO BETTER THE EXISTNG CONDITIONS OF THE POLICE; TO ADVANCE SOCIAL, BENEVOLENT, CHARITABLE & EDUCATIONAL UNDERSTANDING & UNDERTAKINGS AMONG POLICE OFFICERS; TO ASSIST MEMBERS OF THIS COMMUNITY & MEMBERS OF THIS ORDER WITH CHARITABLE DONATIONS IN TIME OF NEEDActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers2TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$124,417PYContributionsGrantsAmt
CY Contributions Grants$207,530CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$124,417PYTotalRevenueAmt
CY Total Revenue$207,530CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,800PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$9,900CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$103,817PYOtherExpensesAmt
CY Other Expenses$177,158CYOtherExpensesAmt
PY Total Expenses$114,617PYTotalExpensesAmt
CY Total Expenses$187,058CYTotalExpensesAmt
PY Revenues Less Expenses$9,800PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$20,472CYRevenuesLessExpensesAmt
Total Assets BOY$260,446TotalAssetsBOYAmt
Total Assets EOY$280,917TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$260,446NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$280,917NetAssetsOrFundBalancesEOYAmt
MissionTHE GREGG WINTERS MEMORIAL FRATERNAL ORDER OF POLICE LODGE 87 IS DEDICATED TO IT'S MEMBERS AND TO THE COMMUNITIES THEY SERVE. LODGE 87 IS A NOT FOR PROFIT ORGANIZATION THAT STRIVES TO GIVE BACK TO THE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$131,608ExpenseAmt
DescADVANCE SOCIAL UNDERSTANDING AND UNDERTAKINGS AMONG POLICE OFFICERSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,439ExpenseAmt
DescMISCELLANEOUS CHARITABLE COMMUNITY PROGRAMSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$133,047TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL REHFUS TREASURERPersonNm
Phone7652881550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 S BUTTERFIELD RDAddressLine1Txt
CityMUNCIECityNm
State AbbreviationINStateAbbreviationCd
ZIP47303ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BRANDON QUALLS
PRESIDENT20.00Yes (X)Yes (X)$4,800$0$0
SEAN DENNIS
1ST VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
DAN VOGEL
2ND VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
JOSH CARRINGTON
SECRETARY4.00Yes (X)Yes (X)$3,000$0$0
MIKE REHFUS
TREASURER20.00Yes (X)Yes (X)$3,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$10,800TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$201,711MembershipDuesAmt
Fundraising$569FundraisingAmt
All Other Contributions$5,250AllOtherContributionsAmt
Total Contributions$207,530TotalContributionsAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$569ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$207,530TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$9,900TotalAmt
Program Services$4,950ProgramServicesAmt
Management And General$4,950ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,227TotalAmt
Program Services$1,439ProgramServicesAmt
Management And General$12,788ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$36,273TotalAmt
Management And General$36,273ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$73,713TotalAmt
Program Services$73,713ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,729TotalAmt
Program Services$7,729ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LODGE ACTIVITIES$40,452$40,452
OTHER PROGRAM$4,764$4,764

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$187,058TotalAmt
Program Services$133,047ProgramServicesAmt
Management And General$54,011ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$48,963BOYAmt
EOY$69,434EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$211,483LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$211,483BOYAmt
EOY$211,483EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$260,446BOYAmt
EOY$280,917EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$260,446BOYAmt
EOY$280,917EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$260,446BOYAmt
EOY$280,917EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$260,446BOYAmt
EOY$280,917EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$20,472ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$64,500OtherCostOrOtherBasisAmt
Book Value$64,500BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$85,500OtherCostOrOtherBasisAmt
Book Value$85,500BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$46,411OtherCostOrOtherBasisAmt
Book Value$46,411BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,072OtherCostOrOtherBasisAmt
Book Value$15,072BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$211,483TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION C, LINE 19COPIES MAY BE OBTAINED UPON REQUEST.
FORM 990, PART XI, LINE 9:ROUNDING -1.

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