FRATERNAL ORDER OF POLICE: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF POLICE (EIN 26-0517505)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-10
IRS object ID
202601309349300210
Schema version
2025v4.1
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)
Return2026-05-10T12:32:46-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN260517505EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRATERNAL ORDER OF POLICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% GARY DUNCANInCareOfNm
Business Name ControlFRATBusinessNameControlTxt
Phone8645066340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1224AddressLine1Txt
CityEasleyCityNm
State AbbreviationSCStateAbbreviationCd
ZIP296411224ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGARY DUNCANPersonNm
Person TitleMRPersonTitleTxt
Phone8645066340PhoneNum
Signature2026-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMY D HEARDPreparerPersonNm
PTINP01025130PTIN
Phone8646179452PhoneNum
Preparation2026-05-10PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1FOOTHILLS LODGE #9BusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerGARY E DUNCANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1224AddressLine1Txt
CityEASLEYCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29641ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$444,184GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption1199GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressNAWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionLAW ENFORCMENT SUPPORT AND EDUCATION FOR THE MEMBERS AND COMMUNITYActivityOrMissionDesc
Voting Members Governing Body25VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$177TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,707PYContributionsGrantsAmt
CY Contributions Grants$4,082CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,454PYInvestmentIncomeAmt
CY Investment Income$3,856CYInvestmentIncomeAmt
PY Other Revenue$70,654PYOtherRevenueAmt
CY Other Revenue$40,055CYOtherRevenueAmt
PY Total Revenue$78,815PYTotalRevenueAmt
CY Total Revenue$47,993CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$15,778PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$20,115CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,668PYOtherExpensesAmt
CY Other Expenses$2,344CYOtherExpensesAmt
PY Total Expenses$21,446PYTotalExpensesAmt
CY Total Expenses$22,459CYTotalExpensesAmt
PY Revenues Less Expenses$57,369PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$25,534CYRevenuesLessExpensesAmt
Total Assets BOY$327,832TotalAssetsBOYAmt
Total Assets EOY$353,366TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$327,832NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$353,366NetAssetsOrFundBalancesEOYAmt
MissionLAW ENFORCEMENT EDUCATION AND SUPPORT FOR IT'S MEMBERS AND COMMUNITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$21,879ExpenseAmt
DescTO PROVIDE BENEFITS FOR MEMBERS OF THE ORGANIZATION, CONDUCT MONTHLY MEETINGS, PROVIDE TRAVEL AND TRAINING ON LAW ENFORCEMENT, PROVIDE CHARITY TO MEMBERS AND NON PROFIT ORGANIZATIONS.Desc
Total Program Service Expenses$21,879TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members25GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGARY E DUNCANPersonNm
Phone8645066340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1224AddressLine1Txt
CityEASLEYCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29641ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JB KELLEY
President2.000.00Yes (X)$0$0$0
WENDALL HUNTER
Vice President2.000.00Yes (X)$0$0$0
REGINA PEPPERS
Secretary2.000.00Yes (X)$0$0$0
GARY DUNCAN
Treasurer4.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$3,620MembershipDuesAmt
Fundraising$462FundraisingAmt
Total Contributions$4,082TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,856TotalRevenueColumnAmt
Related Or Exempt Func Income$3,856RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$436,069GamingGrossIncomeAmt
Gaming Direct Expenses$396,191GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,878TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
Business900099BusinessCd
Total Revenue Column$177TotalRevenueColumnAmt
Unrelated Business Revenue$177UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$177OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,993TotalRevenueColumnAmt
Related Or Exempt Func Income$3,856RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$177UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$20,115TotalAmt
Program Services$20,115ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$580TotalAmt
Management And General$580ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$625TotalAmt
Program Services$625ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$933TotalAmt
Program Services$933ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$206TotalAmt
Program Services$206ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,459TotalAmt
Program Services$21,879ProgramServicesAmt
Management And General$580ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$224,378BOYAmt
EOY$186,851EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$103,454BOYAmt
EOY$166,515EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$327,832BOYAmt
EOY$353,366EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$327,832BOYAmt
EOY$353,366EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$327,832BOYAmt
EOY$353,366EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$327,832BOYAmt
EOY$353,366EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$25,534ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Gross Revenue Bingo$436,069GrossRevenueBingoAmt
Cash Prizes Bingo$92,451CashPrizesBingoAmt
Rent Facility Costs Bingo$71,459RentFacilityCostsBingoAmt
Other Direct Expenses Bingo$232,281OtherDirectExpensesBingoAmt
Volunteer Labor BingofalseVolunteerLaborBingoInd
Gross Revenue Total Gaming$436,069GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming$92,451CashPrizesTotalGamingAmt
Rent Fclty Costs Total Gaming$71,459RentFcltyCostsTotalGamingAmt
Oth Direct Expnss Total Gaming$232,281OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$396,191DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$39,878NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
States Where Gaming ConductedSCStatesWhereGamingConductedCd
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersYes (true)GamingWithNonmembersInd
Member Of Other EntityYes (true)MemberOfOtherEntityInd
Gaming Other Facility1.00000GamingOtherFacilityPct
Individual With BooksTEAM CHARITY BINGOIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 25364AddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29616ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevYes (true)CntrctWith3rdPrtyForGameRevInd
Gaming Revenue Received By Org$24,069GamingRevenueReceivedByOrgAmt

Third Party Business Name ThirdPartyBusinessName

FieldValueIRS element (for citing)
Business Name Line1POP CHARITY BINGOBusinessNameLine1Txt

Third Party US Address ThirdPartyUSAddress

FieldValueIRS element (for citing)
Address Line15820 AUGUSTA RDAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29607ZIPCd
FieldValueIRS element (for citing)
Gaming Manager PersonRAMON ASHYGamingManagerPersonNm
Gaming Manager Compensation$57,044GamingManagerCompensationAmt
Gaming Manager Services ProvBINGO PROMOTERGamingManagerServicesProvTxt
Gaming Manager Is Ind CntrctYes (X)GamingManagerIsIndCntrctInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 6MEMBERS
Part VI Line 7bALL DECISIONS BY MEMBERS
Part VI Line 11bAVAILABLE UPON REQUEST
Part VI Line 19AVAILABLE UPON REQUEST

Comments

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