Nonprofit · EIN 27-2083670
HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC
Also known as 21 HOWARD CO POLICE LDG
Tax-exempt (reinstated) · ELLICOTT CITY, MD 21043
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $385,318 | $269,858 | $115,460 | $826,641 | $0 | $826,641 |
| December 31, 2024 | 990 | $388,238 | $236,170 | $152,068 | $712,990 | $1,809 | $711,181 |
| December 31, 2023 | 990 | $361,018 | $268,853 | $92,165 | $560,464 | $1,351 | $559,113 |
| December 31, 2021 | 990 | $292,015 | $194,166 | $97,849 | $435,011 | $4,106 | $430,905 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $346,399
- Investment income
- $40
- Other revenue
- $38,879
Expenses
- Grants and similar amounts paid
- $50,528
- Benefits paid to members
- $80,147
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $4,170
- Accounting fees
- $5,607
- Occupancy
- $24,980
- Program services (functional)
- $130,675
- Management and general (functional)
- $139,183
Balance sheet and other
- Total assets, start of year
- $712,990
- Total assets, end of year
- $826,641
- Total liabilities, end of year
- $0
- Net assets, end of year
- $826,641
- Net assets without donor restrictions
- $826,641
- Gross receipts
- $385,318
- Employees
- 0
- 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 |
|---|---|---|---|
| Jamie Flynn | President Trustee or director, Officer | 40 | $0 |
| Raymond Peele | Vice President Trustee or director, Officer | 4 | $0 |
| Ron Mabe | Secretary Trustee or director, Officer | 4 | $0 |
| Jonathan Campbell | Treasurer Trustee or director, Officer | 4 | $0 |
| Eric Gillenwater | Sgt-At-Arms Trustee or director | 4 | $0 |
| Cole Halocker | Trustee Trustee or director | 4 | $0 |
| Jonathan Amaya | Trustee Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jamie Flynn | President Trustee or director, Officer | 40 | $0 |
| Corey Britton | Vice President Trustee or director, Officer | 4 | $0 |
| Ron Mabe | Secretary Trustee or director, Officer | 4 | $0 |
| John Campbell | Treasurer Trustee or director, Officer | 4 | $0 |
| Raymond Teele | Trustee Trustee or director | 4 | $0 |
| Nicolas Halocker | Trustee Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jamie Flynn | President Trustee or director, Officer | 40 | $0 |
| Corey Britton | Vice President Trustee or director, Officer | 4 | $0 |
| Ron Mabe | Secretary Trustee or director, Officer | 4 | $0 |
| John Campbell | Treasurer Trustee or director, Officer | 4 | $0 |
| Raymond Teele | Trustee Trustee or director | 4 | $0 |
| Nicolas Halocker | Trustee Trustee or director | 4 | $0 |
990 for the year ended December 31, 2021: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jamie Flynn | President Trustee or director, Officer | 40 | $0 |
| Allison Timmons | Vice President Trustee or director, Officer | 4 | $0 |
| Brandon Lapp | Secretary Trustee or director, Officer | 4 | $0 |
| John Campbell | Treasurer Trustee or director, Officer | 4 | $0 |
| Corey Britton | Trustee Trustee or director | 4 | $0 |
| Ron Mabe | Trustee Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 3525 ELLICOTT MILLS DR, ELLICOTT CITY, MD 21043-4547
- Principal officer (990 for 2025)
- Jamie Flynn, 3525 Ellicott Mills Dr, Ellicott City, MD 210434657
- Signed the 990
- Jamie Flynn, President
- Phone
- (443) 364-8094
- Return prepared by
- Charles E Posey & Company PA
Mission
The Howard County Police Officers Association is a multipurpose organization representing the interests of Howard County's Police Officers. We provide assistance for police officers with legal representation and memorial services for fallen officers.
Program accomplishments
- The Association provides funds for legal assistance to its membership.Expenses $80,147
- The Association provides funds for community outreach programs.Expenses $38,528
- The Association provides funds for memorial services for fallen officers.
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
- 27-2083670
- 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
- Category (NTEE)
- Mutual and membership benefit (Y40)
- Assets (IRS master file)
- $826,641
- Income (IRS master file)
- $385,318
Revocation and reinstatement
- Exemption revoked
- November 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective March 15, 2017
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 | $385,318 | $269,858 | $826,641 | XML |
| 990 | December 2024 | $388,238 | $236,170 | $712,990 | XML |
| 990 | December 2023 | $361,018 | $268,853 | $560,464 | XML |
| 990 | December 2022 | $317,072 | $281,029 | $467,818 | IRS |
| 990 | December 2021 | $292,015 | $194,166 | $435,011 | XML |
| 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 27-2083670).
Questions about HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC
- What is the EIN of HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC?
- The employer identification number (EIN) of HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC is 27-2083670.
- Is HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2012 and reinstated it effective March 15, 2017.
- Are donations to HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC 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 HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC 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 HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC 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 HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC?
- The 990 for the year ended December 31, 2025 names Jamie Flynn.
- Who are the officers and directors of HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does HOWARD COUNTY POLICE OFFICERS ASSOCIATION FOP LODGE 21 INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $385,318, expenses of $269,858 and total assets of $826,641 at year end.
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