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Nonprofit · EIN 23-7193666

FRATERNAL ORDER OF POLICE

Also known as OST GEORGIA STATE LODGE, GEORGIA FOP APPALACHIAN LODGE #92

Tax-exempt · GAINESVILLE, GA 30501

Financials

$638K$269K2023$494K$344K2024
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$493,790$344,305$149,485$6,087,574$43,249$6,044,325
December 31, 2023990$637,834$269,311$368,523$5,485,644$49,714$5,435,930
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$101,762
Membership dues
$101,762
Program service revenue
$7,451
Investment income
$380,795
Royalties
$3,782
Net gain from sales of assets
$247,308
Other revenue
$3,782

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$9,600
Other salaries and wages
$26,176
Salaries, compensation and benefits (total)
$40,160
Professional fundraising fees
$0
Legal fees
$9,157
Accounting fees
$5,805
Occupancy
$3,400
Depreciation
$290
Program services (functional)
$233,339
Management and general (functional)
$110,966

Balance sheet and other

Total assets, start of year
$5,485,644
Total assets, end of year
$6,087,574
Total liabilities, end of year
$43,249
Net assets, end of year
$6,044,325
Land, buildings and equipment
$15
Net assets without donor restrictions
$6,044,325
Gross receipts
$545,400
Employees
3
Volunteers
50
Year formed
1915
State of legal domicile
GA

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
DAVID FRAZIERTREASURER
Trustee or director, Officer
20$4,800
STEVE GAYNORSECRETARY
Trustee or director, Officer
20$4,800
MICHAEL CALLAHANPRESIDENT
Trustee or director, Officer
10$0
TIM COLESECOND VICE
Trustee or director, Officer
5$0
JOHN GARDNERCHAIR OF TRU
Trustee or director, Officer
5$0
KATE HARGROVESERGEANT AT
Trustee or director, Officer
5$0
DONALD MCDUFFIECHAPLAIN
Trustee or director, Officer
5$0
CHRIS MOOREFIRST VICE P
Trustee or director, Officer
5$0
JAMY STEINBERGNATIONAL TRU
Trustee or director, Officer
5$0
JENNIFER WYATTSERGEANT AT
Trustee or director, Officer
5$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
DAVID FRAZIERTREASURER
Trustee or director, Officer
20$4,800
STEVE GAYNORSECRETARY
Trustee or director, Officer
20$4,800
MICHAEL CALLAHANSECOND VICE
Trustee or director, Officer
5$0
CRAIG FULGHUMFIRST VICE P
Trustee or director, Officer
5$0
JOHN GARDNERCHAIR OF TRU
Trustee or director, Officer
5$0
KATE HARGROVESERGEANT AT
Trustee or director, Officer
5$0
DONALD MCDUFFIECHAPLAIN
Trustee or director, Officer
5$0
MICHAEL PALMERSERGEANT AT
Trustee or director, Officer
5$0
JAMY STEINBERGNATIONAL TRU
Trustee or director, Officer
5$0
JEFF WIGGSPRESIDENT
Trustee or director, Officer
10$0

Address and contacts

Address (IRS master file)
886 DIXON DR, GAINESVILLE, GA 30501-2914
Mailing address (990-N for 2007)
80 EAST GOLD MINE ROAD, ELLIJAY GA 30536
Principal officer (990 for 2024)
DAVID FRAZIER, 886 DIXON DRIVE, GAINESVILLE, GA 30501
Principal officer (990-N for 2007)
ANTHONY SERRECCHIO JR, 80 EAST GOLD MINE ROAD, ELLIJAY GA 30536
Signed the 990
DAVID FRAZIER, TREASURER
Phone
(770) 540-6193
Return prepared by
WALKER PIERCE & TUCK CPA'S PC

Mission

TO PROMOTE AND FOSTER THE ENFORCEMENT OF LAW AND ORDER; TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS; TO SUPPORT THE IMPROVEMENT OF THE STANDARD OF LIVING AND WORKING CONDITIONS OF THE LAW ENFORCEMENT PROFESSION; TO CULTIVATE A SPIRIT OF FRATERNALISM AND MUTUAL HELPFULNESS AMONG OUR MEMBERS AND THE PEOPLE WE SERVE; TO INCREASE THE EFFICIENCY OF THE LAW ENFORCEMENT PROFESSION AND THUS MORE FIRMLY TO ESTABLISH THE CONFIDENCE OF THE PUBLIC IN THE SERVICE DEDICATED TO THE PROTECTION OF LIFE AND PROPERTY.

990 for the year ended December 31, 2024

Program accomplishments

  • LEGISLATIVE: THE LEGISLATIVE PROGRAM INCLUDES COMPENSATION OF A LEGISLATIVE AFFAIRS CONSULTANT. THE PROGRAM TRACKS LEGISLATION THAT AFFECTS LAW ENFORCEMENT IN THE STATE. INPUT ON ANY IMPACT ON LAW ENFORCEMENT IS PROVIDED TO LEGISLATORS AND OTHER GOVERNMENT OFFICIALS THROUGHOUT THE YEAR, PARTICULARLY DURING THE LEGISLATIVE SESSION. THE PROGRAM PROVIDES UPDATES TO OUR MEMBERSHIP REGARDING SUCH LEGISLATION.
    Expenses $27,322 · revenue $6,940
  • LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE: PROVIDED COVERAGE FOR OUR MEMBERS FOR NATURAL DEATH, ACCIDENTAL DEATH, AND LINE OF DUTY DEATH; AS WELL AS BENEFITS FOR ACCIDENTS RESULTING IN DISMEMBERMENT.
    Expenses $92,346
  • STATE CONFERENCE: THIS IS A MEETING OF OFFICERS AND REPRESENTATIVES OF LODGES ACROSS THE STATE. THE ACCOMPLISHMENTS OF THE 2024 CONFERENCE WERE: (1) CONDUCTED THE BUSINESS OF THE STATE LODGE, (2) PROVIDED TRAINING FOR OUR MEMBERS, (3) BROUGHT LAW ENFORCEMENT OFFICERS FROM ACROSS THE STATE TOGETHER IN A FRATERNAL SETTING, CREATING VALUABLE NETWORKING OPPORTUNITIES TO THE BENEFIT OF LAW ENFORCEMENT IN THE STATE. STATE CONFERENCES ARE HELD IN EVEN NUMBERED YEARS ONLY.
    Expenses $89,969
  • OTHER EXPENSES INCURRED TO ACCOMPLISH THE ORGANIZATION'S MISSION.
    Expenses $23,702 · revenue $511

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7193666
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1972
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$6,087,574
Income (IRS master file)
$545,400

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$493,790$344,305$6,087,574IRS
990December 2023$637,834$269,311$5,485,644XML
990December 2022$342,484$290,336$4,782,908IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990-N for 2007
Officer: ANTHONY SERRECCHIO JR
December 31, 2007≤ $50,000 receipts––e-Postcard

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 23-7193666).

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 23-7193666.
Is FRATERNAL ORDER OF POLICE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
Who is the principal officer of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2024 names DAVID FRAZIER.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $4,800 (DAVID FRAZIER, TREASURER).
How much revenue does FRATERNAL ORDER OF POLICE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $493,790, expenses of $344,305 and total assets of $6,087,574 at year end.

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