Nonprofit · EIN 32-0321429
HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE
Tax-exempt · ELLICOTT CITY, MD 21043
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $76,528 | $39,915 | $36,613 | $313,561 | $0 | $313,561 |
| December 31, 2024 | 990-EZ | $78,030 | $36,468 | $41,562 | $276,948 | $0 | $276,948 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $71,505
- Program service revenue
- $0
- Investment income
- $5,023
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $20,048
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $3,674
- Other expenses
- $16,193
Balance sheet and other
- Total assets, start of year
- $276,948
- Total assets, end of year
- $313,561
- Total liabilities, end of year
- $0
- Net assets, end of year
- $313,561
- Cash, savings and investments
- $313,561
- Gross receipts
- $76,528
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 |
|---|---|---|---|
| James Daly | President | 3 | $0 |
| Thomas Townsend | Vice President | 2 | $0 |
| Scott Heaster | Secretary | 2 | $0 |
| Stuart Hammond | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Clay Davis | President | 3 | $0 |
| Joseph King | Vice President | 2 | $0 |
| Francisco Moscoso | Secretary | 2 | $0 |
| Craig Ream | Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3410 COURT HOUSE DR, ELLICOTT CITY, MD 21043-4546
- In care of
- % CRAIG J REAM
- Mailing address (990-N for 2025)
- PO BOX 1229, ELLICOTT CITY MD 210411229
- Principal officer (990-N for 2025)
- Stuart Hammond, PO Box 1229, Ellicott City MD 21041
- Signed the 990-EZ
- Stuart Hammond, Treasurer
- Phone
- (410) 313-4751
Mission
Improving the living and working conditions for Police Officers.
Program accomplishments
- Training and Education - the organization provided training oppurtunities for all 98 member police officers in 2024 improving the education of all members
- Living and Working Conditions - The organization improved the living and working conditions of all 98 member police officers through advocation, legal assistance, and promoting safer work environments.
- Uniting officers and families of members - The organization united officers and the family of members by promoting welfare of its members and their families socially, morally, and intellectually.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 32-0321429
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y42)
- Assets (IRS master file)
- $313,561
- Income (IRS master file)
- $76,528
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Stuart Hammond | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $76,528 | $39,915 | $313,561 | IRS |
| 990-EZ | December 2024 | $78,030 | $36,468 | $276,948 | XML |
| 990-N for 2023 Officer: Clayton Davis | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Clay Davis | December 31, 2022 | ≤ $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 32-0321429).
Questions about HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE
- What is the EIN of HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE?
- The employer identification number (EIN) of HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE is 32-0321429.
- Is HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 2022.
- Are donations to HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes).
- Which annual return does HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HOWARD COUNTY POLICE SUPERVISORS ALLIANCE 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 HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE?
- The 990-N for 2025 names Stuart Hammond.
- Who are the officers and directors of HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does HOWARD COUNTY POLICE SUPERVISORS ALLIANCE FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $76,528, expenses of $39,915 and total assets of $313,561 at year end.
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