Nonprofit · EIN 23-7178865
FRATERNAL ORDER OF POLICE
Also known as 10 OCEAN CITY LODGE
Tax-exempt (reinstated) · OCEAN CITY, MD 21842
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $123,595 | $134,020 | -$10,425 | $584,237 | $7,258 | $576,979 |
| December 31, 2024 | 990 | $126,697 | $103,456 | $23,241 | $587,404 | $0 | $587,404 |
| December 31, 2023 | 990 | $120,240 | $85,579 | $34,661 | $564,163 | $0 | $564,163 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $113,450
- Membership dues
- $112,280
- Program service revenue
- $0
- Investment income
- $10,145
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $51,661
- Accounting fees
- $3,700
- Occupancy
- $19,426
- Depreciation
- $3,744
- Program services (functional)
- $134,020
Balance sheet and other
- Total assets, start of year
- $587,404
- Total assets, end of year
- $584,237
- Total liabilities, end of year
- $7,258
- Net assets, end of year
- $576,979
- Land, buildings and equipment
- $184,380
- Net assets without donor restrictions
- $576,979
- Gross receipts
- $123,595
- Employees
- 0
- Year formed
- 1998
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN HOBAN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| KEVIN FLOWERS | DIRECTOR SGT AT ARMS Trustee or director | 1 | $0 |
| DAVID WHITMER | CHAPLAIN Trustee or director | 1 | $0 |
| JAKE FETTEROLF | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| ERIKA RHODE | SECRETARY Trustee or director, Officer | 1 | $0 |
| MATTHEW FOREMAN | STATE TRUSTEE Trustee or director | 1 | $0 |
| ANTHONY CALABRESE | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN HOBIN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| KEVIN FLOWERS | DIRECTOR SGT AT ARMS Trustee or director | 1 | $0 |
| DAVID WHITMER | CHAPLAIN Trustee or director | 1 | $0 |
| JAKE FETTEROFF | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| ERIKA RHODE | SECRETARY Trustee or director, Officer | 1 | $0 |
| MATTHEW FOREMAN | STATE TRUSTEE Trustee or director | 1 | $0 |
| ANTHONY CALABRESE | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHIL PATERSON | CHAPLAIN Trustee or director | 1 | $0 |
| MATTHEW FOREMAN | STATE TRUSTEE Trustee or director | 1 | $0 |
| KEVIN FLOWERS | DIRECTOR SGT AT ARMS Trustee or director | 1 | $0 |
| ERIKA RHODE | SECRETARY Trustee or director, Officer | 1 | $0 |
| JUSTIN HOBIN | TREASURER Trustee or director, Officer | 3 | $0 |
| MIKE KELLY | PRESIDENT Trustee or director, Officer | 5 | $0 |
| SEAN MCHUGH | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 9927 STEPHEN DECATUR HWY STE G14, OCEAN CITY, MD 21842-9349
- In care of
- % ANTHONY CALABRESE
- Principal officer (990 for 2025)
- JUSTIN HOBAN, 9927 STEPHEN DECATUR HWY Ste G14, OCEAN CITY, MD 21842
- Signed the 990
- ANTHONY CALABRESE, TREASURER
- Phone
- (410) 289-7757
- Website
- WWW.OCMDFOP.ORG
- Return prepared by
- FRICK-RIMEL ACCOUNTING INC
Mission
MEMBER REPRESENTATION AND PROMOTING GOODWILL AMOUNG LAW ENFORCEMENT OFFICERS
Program accomplishments
- REPRESENTED MEMBERS IN THE OCEAN CITY AREA TO ACHEIVE BETTER WORKING CONDITIONSExpenses $134,020
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7178865
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $584,237
- Income (IRS master file)
- $123,595
Revocation and reinstatement
- Exemption revoked
- August 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective February 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $123,595 | $134,020 | $584,237 | XML |
| 990 | December 2024 | $126,697 | $103,456 | $587,404 | XML |
| 990 | December 2023 | $120,240 | $85,579 | $564,163 | XML |
| 990 | December 2022 | $115,014 | $90,697 | $529,502 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7178865).
Questions about FRATERNAL ORDER OF POLICE
- What is the EIN of FRATERNAL ORDER OF POLICE?
- The employer identification number (EIN) of FRATERNAL ORDER OF POLICE is 23-7178865.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS revoked its exemption on August 15, 2010 and reinstated it effective February 15, 2012.
- Which annual return does FRATERNAL ORDER OF POLICE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRATERNAL ORDER OF POLICE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRATERNAL ORDER OF POLICE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 names JUSTIN HOBAN.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $123,595, expenses of $134,020 and total assets of $584,237 at year end.
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- ART LEAGUE OF OCEAN CITY INC EIN 52-1377610 · last filed 990 for 2025
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 52-1307865 · last filed 990 for 2026
- OCEAN CITY DEVELOPMENT CORPORATION EIN 52-2222484 · last filed 990 for 2025
- WILLIAM C & SUSAN S MARINER PRIVATE FOUNDATION EIN 47-1925405 · last filed 990-PF for 2025
- OCEAN CITY MARYLAND CHAMBER OF COMMERCE INCORPORATED EIN 52-0710234 · last filed 990 for 2025