Nonprofit · EIN 23-7586142
FRATERNAL ORDER OF POLICE
Also known as 20 BETHLEHEM STAR LODGE
Tax-exempt · BETHLEHEM, PA 18016
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $446,959 | $199,606 | $247,353 | $1,615,189 | $0 | $1,615,189 |
| December 31, 2024 | 990 | $302,035 | $198,150 | $103,885 | $1,525,867 | $0 | $1,525,867 |
| December 31, 2023 | 990 | $138,275 | $156,329 | -$18,054 | $1,399,427 | $0 | $1,399,427 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $93,777
- Membership dues
- $72,608
- Program service revenue
- $2,765
- Investment income
- $350,417
- Net gain from sales of assets
- $311,229
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $7,724
- Compensation of officers, directors and key employees
- $20,400
- Salaries, compensation and benefits (total)
- $20,400
- Professional fundraising fees
- $0
- Legal fees
- $25,061
- Accounting fees
- $3,650
- Occupancy
- $1,012
- Travel
- $2,770
- Depreciation
- $7,562
- Program services (functional)
- $157,834
- Management and general (functional)
- $41,772
Balance sheet and other
- Total assets, start of year
- $1,525,867
- Total assets, end of year
- $1,615,189
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,615,189
- Land, buildings and equipment
- $100,813
- Publicly traded securities
- $973,847
- Gross receipts
- $925,506
- Employees
- 0
- 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 |
|---|---|---|---|
| Robert Nichelson | President Officer | 5 | $4,800 |
| Samuel Elias | FIN. SECRETARY Officer | 5 | $4,800 |
| Martin Soltan | Vice President Officer | 5 | $3,600 |
| Gregory Yerk | Secretary Officer | 5 | $3,600 |
| John Limpar | Treasurer Officer | 5 | $3,600 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Nichelson | President Officer | 5 | $3,600 |
| Martin Soltan | Vice President Officer | 5 | $2,400 |
| Gregory Yerk | Secretary Officer | 5 | $2,400 |
| John Limpar | Treasurer Officer | 5 | $2,400 |
| Samuel Elias | FIN. SECRETARY Officer | 5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Nichelson | President Officer | 5 | $3,600 |
| Martin Soltan | Vice President Officer | 5 | $2,400 |
| Gregory Yerk | Secretary Officer | 5 | $2,400 |
| John Limpar | Treasurer Officer | 5 | $2,400 |
| Samuel Elias | FIN. SECRETARY Officer | 5 | $1,800 |
| Mario Anfiteatro | Trustee Institutional trustee | 5 | $1,200 |
Address and contacts
- Address (IRS master file)
- PO BOX 1387, BETHLEHEM, PA 18016-1387
- Signed the 990
- John Limpar, Treasurer
- Phone
- (610) 865-7179
- Return prepared by
- Morey Nee Buck & Oswald LLC
Mission
BETTERING EXISTING CONDITIONS FOR POLICE OFFICERS AND ADVANCING SOCIAL, CHARITABLE AND EDUCATIONAL UNDERTAKINGS BY POLICE OFFICERS.
Program accomplishments
- FOR THE CHARITABLE ADVANCEMENT OF POLICE OFFICER CONDITIONS
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
- 23-7586142
- 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)
- $1,615,189
- Income (IRS master file)
- $925,506
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $446,959 | $199,606 | $1,615,189 | IRS |
| 990 | December 2024 | $302,035 | $198,150 | $1,525,867 | IRS |
| 990 | December 2023 | $138,275 | $156,329 | $1,399,427 | XML |
| 990 | December 2022 | $128,113 | $140,167 | $1,305,911 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 23-7586142).
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 23-7586142.
- 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 are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $4,800 (Robert Nichelson, President).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $446,959, expenses of $199,606 and total assets of $1,615,189 at year end.
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