Nonprofit · EIN 23-7586134
FRATERNAL ORDER OF POLICE
Also known as 12 CAPITAL CITY LODGE
Tax-exempt · HARRISBURG, PA 17101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $279,532 | $159,960 | $119,572 | $2,655,633 | $0 | $2,655,633 |
| December 31, 2024 | 990 | $236,480 | $114,156 | $122,324 | $2,536,061 | $0 | $2,536,061 |
| December 31, 2023 | 990 | $143,822 | $116,736 | $27,086 | $2,413,737 | $0 | $2,413,737 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $88,674
- Investment income
- $183,065
- Net gain from sales of assets
- $96,282
- Net income from fundraising events
- $7,793
- Other revenue
- $7,793
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $3,699
- Salaries, compensation and benefits (total)
- $3,699
- Professional fundraising fees
- $0
- Legal fees
- $18,527
- Accounting fees
- $4,000
- Occupancy
- $13,800
- Program services (functional)
- $104,042
- Management and general (functional)
- $55,918
Balance sheet and other
- Total assets, start of year
- $2,536,061
- Total assets, end of year
- $2,655,633
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,655,633
- Publicly traded securities
- $2,485,241
- Net assets without donor restrictions
- $2,655,633
- Gross receipts
- $536,738
- Employees
- 0
- Year formed
- 1950
- State of legal domicile
- PA
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 |
|---|---|---|---|
| MARC MCNAUGHTON | VICE PRESIDE Trustee or director, Officer | 5 | $599 |
| CHRISTOPHER SILVIO | PRESIDENT Trustee or director, Officer | 20 | $500 |
| BRANDON BRAUGHLER | TREASURER Trustee or director, Officer | 10 | $500 |
| JUSTIN WELLS | RECORDING SE Trustee or director, Officer | 10 | $500 |
| MICHAEL MAURER | FINANCIAL SE Trustee or director, Officer | 5 | $500 |
| MICHAEL BUTLER | CORRESPONDIN Trustee or director, Officer | 1 | $300 |
| JEFFREY TEETER | SERGEANT AT Trustee or director | 1 | $200 |
| DUANE PYLES | TRUSTEE Trustee or director | 1 | $100 |
| ANDREW CORTELAZZI | TRUSTEE Trustee or director | 1 | $100 |
| STEPHEN WONDERS | TRUSTEE Trustee or director | 1 | $100 |
| THOMAS STONE | CHAPLAIN Trustee or director | 1 | $100 |
| NATHAN ISHMAN | PENSION BOAR Trustee or director | 1 | $100 |
| KYLE GAUTSCH | PENSION BOAR Trustee or director | 1 | $100 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARC MCNAUGHTON | VICE PRESIDE Trustee or director, Officer | 5 | $599 |
| CHRISTOPHER SILVIO | PRESIDENT Trustee or director, Officer | 20 | $500 |
| BRANDON BRAUGHLER | TREASURER Trustee or director, Officer | 10 | $500 |
| JUSTIN WELLS | RECORDING SE Trustee or director, Officer | 10 | $500 |
| MICHAEL MAURER | FINANCIAL SE Trustee or director, Officer | 5 | $500 |
| MICHAEL BUTLER | CORRESPONDIN Trustee or director, Officer | 1 | $300 |
| JEFFREY TEETER | SERGEANT AT Trustee or director | 1 | $200 |
| DUANE PYLES | TRUSTEE Trustee or director | 1 | $100 |
| ANDREW CORTELAZZI | TRUSTEE Trustee or director | 1 | $100 |
| STEPHEN WONDERS | TRUSTEE Trustee or director | 1 | $100 |
| THOMAS STONE | CHAPLAIN Trustee or director | 1 | $100 |
| NATHAN ISHMAN | PENSION BOAR Trustee or director | 1 | $100 |
| KYLE GAUTSCH | PENSION BOAR Trustee or director | 1 | $100 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARC MCNAUGHTON | VP AND PENSI Trustee or director, Officer | 5 | $599 |
| JASON BRINKER | PRESIDENT Trustee or director, Officer | 20 | $500 |
| BRANDON BRAUGHLER | TREASURER Trustee or director, Officer | 10 | $500 |
| CHRISTOPHER SILVIO | RECORDING SE Trustee or director, Officer | 10 | $500 |
| MICHAEL MAURER | FINANCIAL SE Trustee or director, Officer | 5 | $500 |
| MICHAEL BUTLER | CORRESPONDIN Trustee or director, Officer | 1 | $300 |
| DEBORAH EWING | SERGEANT AT Trustee or director | 1 | $100 |
| JOHN DOLL | TRUSTEE Trustee or director | 1 | $100 |
| DUANE PYLES | TRUSTEE Trustee or director | 1 | $100 |
| THOMAS STONE | CHAPLAIN Trustee or director | 1 | $100 |
| NATHAN ISHMAN | PENSION BOAR Trustee or director | 1 | $100 |
| KYLE GAUTSCH | PENSION BOAR Trustee or director | 1 | $100 |
| LIBERTAD RAMOS | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 114 WALNUT STREET, HARRISBURG, PA 17101-1626
- Principal officer (990 for 2025)
- CHRISTOPHER SILVIO, 114 WALNUT STREET, HARRISBURG, PA 171011626
- Signed the 990
- BRANDON BRAUGHLER, TREASURER
- Phone
- (717) 982-5840
- Website
- WWW.FOP12.COM
- Return prepared by
- MARTIN M SACKS & ASSOCIATES
Mission
TO PROVIDE LEGAL AID FOR MEMBERS AND TO PROMOTE COMMUNITY GOODWILL TOWARD POLICE.
Program accomplishments
- PROVIDE LEGAL AID FOR ITS MEMBERS AND TO PROMOTE GOODWILL TOWARD THE POLICE IN THE COMMUNITY.Expenses $104,042 · revenue $88,674
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
- 23-7586134
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $2,655,633
- Income (IRS master file)
- $536,738
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $279,532 | $159,960 | $2,655,633 | IRS |
| 990 | December 2024 | $236,480 | $114,156 | $2,536,061 | XML |
| 990 | December 2023 | $143,822 | $116,736 | $2,413,737 | XML |
| 990 | December 2022 | $202,748 | $111,848 | $2,386,651 | 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 23-7586134).
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 23-7586134.
- 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 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 CHRISTOPHER SILVIO.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $599 (MARC MCNAUGHTON, VICE PRESIDE).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $279,532, expenses of $159,960 and total assets of $2,655,633 at year end.
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