﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-14T16:18:44-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472311158</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MATHENY &amp; COMPANY AC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>167 SENECA DR</AddressLine1Txt>
        <CityNm>RIPLEY</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>252719368</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237177830</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF POLICE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BLENNERHASSETT LODGE 79</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <PhoneNum>3044814377</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1873</AddressLine1Txt>
        <CityNm>PARKERSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26101</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>COREY RICHARDS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3044834685</PhoneNum>
      <SignatureDt>2025-10-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RODERICK C MATHENY JR</PreparerPersonNm>
      <PTIN>P00631323</PTIN>
      <PhoneNum>3043722600</PhoneNum>
      <PreparationDt>2025-10-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <GroupExemptionNum>1199</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>88943</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>82563</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="76416" referenceDocumentId="RetDoc3">6380</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>8271</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1891</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>80672</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>34823</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4217</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>29724</OtherExpensesTotalAmt>
      <TotalExpensesAmt>68764</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11908</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>92030</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-28467</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>75471</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74056</BOYAmt>
        <EOYAmt>58061</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>7000</BOYAmt>
        <EOYAmt>7000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>10974</BOYAmt>
        <EOYAmt>10410</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>92030</BOYAmt>
        <EOYAmt>75471</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>92030</BOYAmt>
        <EOYAmt>75471</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION COLLECTS MONEY FROM THE GENERAL PUBLIC FOR THE BENEFIT OF OF CHILDREN, PROGRAMS PROVIDED INCLUDE "SHOP WITH A COP", BACK TO SCHOOL SHOE DRIVE", A NEEDY FOOD PROGRAM FOR FAMILIES AT CHRISTMAS TIME, A WIDOW ASSISTANCE FUND FOR FALLEN OFFICERS, AND OTHER NONPROFITS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE SERVICES TO CHILDREN IN NEED AND PROMOTE THE POSITIVE IMAGE OF POLICEMAN TO CHILDREN.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE SERVICES TO CHILDREN IN NEED AND PROMOTE THE POSITIVE IMAGE OF POLICEMAN TO CHILDREN.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN BLACK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA FOX</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK MODESITT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COREY RICHARDS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEWIS GONZALES</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM MINEAR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY DUCKWORTH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL PIFER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM NORTUM</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN ACKERMAN</PersonNm>
        <TitleTxt>SGT AT ARMS</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>COREY RICHARDS</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1873</AddressLine1Txt>
          <CityNm>PARKERSBURG</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26101</ZIPCd>
        </USAddress>
        <PhoneNum>3044814377</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="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <GrossReceiptsEvent1Amt>82796</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>76416</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>6380</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>8271</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>82796</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>76416</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>6380</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8271</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8271</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-1891</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING ADVERTISING AND PROMOTION 548 COMMUNITY POOL PARTY 1,563 POLICE WEEK 1,856 TRUNK OR TREAT 500 SHOP WITH A COP 17,102 OTHER MEETINGS 661 EXPENSES OFFICE 1,224 INSURANCE 2,279 SCHOLARSHIPS 1,000 MISC 46 COMMUNITY GIVING 2,078 SUPPLIES 303 NON-INVESTMENT DEPRECIATION 564 TOTAL 29,724</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PY OUTSTANDING ITEMS -28,467</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>26,538 26,538 LESS ACCUMULATED DEPRECIATION 15,564 16,128 TOTAL 10,974 10,410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION COLLECTS MONEY FROM THE GENERAL PUBLIC FOR THE BENEFIT OF OF CHILDREN, PROGRAMS PROVIDED INCLUDE "SHOP WITH A COP", BACK TO SCHOOL SHOE DRIVE", A NEEDY FOOD PROGRAM FOR FAMILIES AT CHRISTMAS TIME, A WIDOW ASSISTANCE FUND FOR FALLEN OFFICERS, AND OTHER NONPROFITS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE SERVICES TO CHILDREN IN NEED AND PROMOTE THE POSITIVE IMAGE OF POLICEMAN TO CHILDREN.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>