Nonprofit · EIN 30-0445390
FRATERNAL ORDER OF POLICE
Also known as 310 NY LODGE 3100
Tax-exempt · LAKE WORTH, FL 33467
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $64,301 | $69,271 | -$4,970 | $49,020 | $0 | $49,020 |
| December 31, 2024 | 990-EZ | $84,993 | $84,117 | $876 | $53,990 | $0 | $53,990 |
| December 31, 2023 | 990-EZ | $90,813 | $73,860 | $16,953 | $53,114 | $0 | $53,114 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,660
- Membership dues
- $24,790
- Net income from fundraising events
- $39,007
- Net income from sales of inventory
- -$6,779
- Other revenue
- $623
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,858
- Occupancy
- $1,812
- Printing, publications and postage
- $379
- Other expenses
- $65,222
Balance sheet and other
- Total assets, start of year
- $53,990
- Total assets, end of year
- $49,020
- Total liabilities, end of year
- $0
- Net assets, end of year
- $49,020
- Cash, savings and investments
- $38,616
- Gross receipts
- $71,746
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH BERARDI | PRESIDENT | 20 | $0 |
| PAUL READ | VICE PRESIDENT | 15 | $0 |
| MARIO VILLAO | 2ND VICE PRESIDENT | 15 | $0 |
| FRANK ROCANELLO | SECRETARY | 15 | $0 |
| IRVIN RODRIGUEZ | TREASURER | 15 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH BERARDI | PRESIDENT | 20 | $0 |
| PAUL READ | VICE PRESIDENT | 15 | $0 |
| MARIO VILLIA | TREASURER | 15 | $0 |
| FRANK ROCANELLO | SECRETARY | 15 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH BERARDI | PRESIDENT | 20 | $0 |
| PAUL READ | VICE PRESIDENT | 15 | $0 |
| MARIO VILLIO | TREASURER | 15 | $0 |
| MICHAEL MCLoughlin | SECRETARY | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 8927 HYPOLUXO RD BOX 3100 STE A4, LAKE WORTH, FL 33467-5249
- In care of
- % JOSEPH BERARDI
- Signed the 990-EZ
- JOSEPH BERARDI, PRESIDENT
- Phone
- (561) 531-2995
- Return prepared by
- United Tax & Financial Services LLC
Mission
Fraternal organization of retired police
Program accomplishments
- Memorial services, educational programs, critical incident programs, assistance with funeral expenses and general health welfare and contributions to other qualified charities.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 30-0445390
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $49,020
- Income (IRS master file)
- $71,746
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $64,301 | $69,271 | $49,020 | XML |
| 990-EZ | December 2024 | $84,993 | $84,117 | $53,990 | XML |
| 990-EZ | December 2023 | $90,813 | $73,860 | $53,114 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 30-0445390).
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 30-0445390.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $64,301, expenses of $69,271 and total assets of $49,020 at year end.
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