﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-07T13:07:26-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550761732</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GLESSNER &amp; ASSOCIATES PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2084 NATIONAL RD</AddressLine1Txt>
        <CityNm>WHEELING</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>556026020</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>84 WEIRTON LODGE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <PhoneNum>3047237026</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2472</AddressLine1Txt>
        <CityNm>WEIRTON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26062</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WARREN ELLIOTT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3047237026</PhoneNum>
      <SignatureDt>2024-11-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHEN L WHARTON CPA</PreparerPersonNm>
      <PTIN>P01323092</PTIN>
      <PhoneNum>3042439071</PhoneNum>
      <PreparationDt>2024-11-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <GroupExemptionNum>1199</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>31089</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3450</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>486</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">27153</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16745</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10408</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>14344</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>275</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>20071</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20346</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6002</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>86819</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>80817</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>86819</BOYAmt>
        <EOYAmt>80817</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>86819</BOYAmt>
        <EOYAmt>80817</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>86819</BOYAmt>
        <EOYAmt>80817</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>(A) TO IMPROVE CONDITIONS OF EMPLOYMENT FOR POLICEMEN, (B) TO MAINTAIN HIGH STANDARDS OF CONDUCT OF POLICEMEN AND GAIN FOR THEM THE RESPECT AND CONFIDENCE OF THEIR COMMUNITY'S POPULANCE, (C) TO UNITE FOR MUTUAL PROTECTION, SOCIAL UNDERTAKINGS AND BENEVOLENT, CHARITABLE AND EDUCATIONAL ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>(A) TO IMPROVE CONDITIONS OF EMPLOYMENT FOR POLICEMEN, (B) TO MAINTAIN HIGH STANDARDS OF CONDUCT OF POLICEMEN AND GAIN FOR THEM THE RESPECT AND CONFIDENCE OF THEIR COMMUNITY'S POPULANCE, (C) TO UNITE FOR MUTUAL PROTECTION, SOCIAL UNDERTAKINGS AND BENEVOLENT, CHARITABLE AND EDUCATIONAL ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>N/A</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT SCHRADER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK DEANGELO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARRETT AMMANN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WARREN ELLIOTT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>WARREN ELLIOTT</PersonNm>
        <USAddress>
          <AddressLine1Txt>200 COVE ROAD</AddressLine1Txt>
          <CityNm>WEIRTON</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26062</ZIPCd>
        </USAddress>
        <PhoneNum>3047237026</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <GrossReceiptsEvent1Amt>27153</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>27153</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>15872</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>873</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>27153</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>27153</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>15872</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>873</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16745</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>10408</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 306 251 9,975 INSURANCE EXPENSE 796 DONATIONS 7,953 LICENSE &amp; FEES 40 SUPPLIES 750 TOTAL 20,071</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>23,122 19,479 LESS ACCUMULATED DEPRECIATION 23,122 19,479 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>(A) TO IMPROVE CONDITIONS OF EMPLOYMENT FOR POLICEMEN, (B) TO MAINTAIN HIGH STANDARDS OF CONDUCT OF POLICEMEN AND GAIN FOR THEM THE RESPECT AND CONFIDENCE OF THEIR COMMUNITY'S POPULANCE, (C) TO UNITE FOR MUTUAL PROTECTION, SOCIAL UNDERTAKINGS AND BENEVOLENT, CHARITABLE AND EDUCATIONAL ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>(A) TO IMPROVE CONDITIONS OF EMPLOYMENT FOR POLICEMEN, (B) TO MAINTAIN HIGH STANDARDS OF CONDUCT OF POLICEMEN AND GAIN FOR THEM THE RESPECT AND CONFIDENCE OF THEIR COMMUNITY'S POPULANCE, (C) TO UNITE FOR MUTUAL PROTECTION, SOCIAL UNDERTAKINGS AND BENEVOLENT, CHARITABLE AND EDUCATIONAL ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>