Nonprofit · EIN 26-0517505
FRATERNAL ORDER OF POLICE
Also known as 9 FOOTHILLS LODGE
Tax-exempt · EASLEY, SC 29641
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $47,993 | $22,459 | $25,534 | $353,366 | $0 | $353,366 |
| December 31, 2024 | 990 | $78,815 | $21,446 | $57,369 | $327,832 | $0 | $327,832 |
| December 31, 2023 | 990 | $77,835 | $33,921 | $43,914 | $270,463 | $0 | $270,463 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,082
- Membership dues
- $3,620
- Program service revenue
- $0
- Investment income
- $3,856
- Net income from gaming
- $39,878
- Other revenue
- $40,055
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $20,115
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $580
- Occupancy
- $933
- Program services (functional)
- $21,879
- Management and general (functional)
- $580
Balance sheet and other
- Total assets, start of year
- $327,832
- Total assets, end of year
- $353,366
- Total liabilities, end of year
- $0
- Net assets, end of year
- $353,366
- Gross unrelated business income
- $177
- Gross receipts
- $444,184
- Employees
- 0
- Volunteers
- 25
- Year formed
- 1974
- State of legal domicile
- SC
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 |
|---|---|---|---|
| JB KELLEY | President Officer | 2 | $0 |
| WENDALL HUNTER | Vice President Officer | 2 | $0 |
| REGINA PEPPERS | Secretary Officer | 2 | $0 |
| GARY DUNCAN | Treasurer Officer | 4 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JB KELLEY | President Officer | 2 | $0 |
| WENDALL HUNTER | Vice President Officer | 2 | $0 |
| REGINA PEPPERS | Secretary Officer | 2 | $0 |
| GARY DUNCAN | Treasurer Officer | 4 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JB KELLEY | President Officer | 2 | $0 |
| WENDALL HUNTER | Vice President Officer | 2 | $0 |
| REGINA PEPPERS | Secretary Officer | 2 | $0 |
| GARY DUNCAN | Treasurer Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1224, EASLEY, SC 29641-1224
- In care of
- % GARY DUNCAN
- Mailing address (990-N for 2009)
- 454 OLD SENECA RD, SIX MILE SC 29682
- Principal officer (990 for 2025)
- GARY E DUNCAN, PO BOX 1224, EASLEY, SC 29641
- Principal officer (990-N for 2009)
- MIKE CROWFORD, 454 OLD SENECA RD, SIX MILE SC 29682
- Signed the 990
- GARY DUNCAN, MR
- Phone
- (864) 506-6340
Mission
LAW ENFORCEMENT EDUCATION AND SUPPORT FOR IT'S MEMBERS AND COMMUNITY.
Program accomplishments
- TO PROVIDE BENEFITS FOR MEMBERS OF THE ORGANIZATION, CONDUCT MONTHLY MEETINGS, PROVIDE TRAVEL AND TRAINING ON LAW ENFORCEMENT, PROVIDE CHARITY TO MEMBERS AND NON PROFIT ORGANIZATIONS.Expenses $21,879
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
- 26-0517505
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $353,366
- Income (IRS master file)
- $444,184
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $47,993 | $22,459 | $353,366 | IRS |
| 990 | December 2024 | $78,815 | $21,446 | $327,832 | IRS |
| 990 | December 2023 | $77,835 | $33,921 | $270,463 | XML |
| 990 | December 2022 | $10,477 | $27,177 | $226,549 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2009 Officer: MIKE CROWFORD | December 31, 2009 | ≤ $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 26-0517505).
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 26-0517505.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- Are donations to FRATERNAL ORDER OF POLICE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 GARY E DUNCAN.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 4 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 $47,993, expenses of $22,459 and total assets of $353,366 at year end.
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