Nonprofit · EIN 51-0312994
FRATERNAL ORDER OF POLICE
Also known as DELAWARE STATE LODGE FOP
Tax-exempt · NEWARK, DE 19714
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $102,862 | $115,725 | -$12,863 | $301,226 | – | $301,226 |
| December 31, 2024 | 990-EZ | $92,857 | $92,683 | $174 | $314,089 | – | $314,089 |
| December 31, 2023 | 990-EZ | $86,548 | $107,052 | -$20,504 | $313,914 | – | $313,914 |
| December 31, 2021 | 990 | $264,067 | $123,919 | $140,148 | $316,780 | $5,694 | $311,086 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $100,120
- Program service revenue
- $2,462
- Investment income
- $280
Expenses
- Benefits paid to members
- $18,640
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,500
- Other expenses
- $95,585
Balance sheet and other
- Total assets, start of year
- $314,089
- Total assets, end of year
- $301,226
- Total liabilities, end of year
- –
- Net assets, end of year
- $301,226
- Cash, savings and investments
- $300,737
- Gross receipts
- $102,862
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 |
|---|---|---|---|
| CHRISTINE KEMP | PRESIDENT | 10 | $0 |
| TIM MULLANEY JR | VICE PRESIDE | 2 | $0 |
| JONATHAN YARD | TREASURER | 2 | $0 |
| JEFF GATES | SECRETARY | 2 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINE KEMP | PRESIDENT | 10 | $0 |
| TIM MULLANEY JR | VICE PRESIDE | 2 | $0 |
| JONATHAN YARD | TREASURER | 2 | $0 |
| JEFF GATES | SECRETARY | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES LEONARD | PRESIDENT | 26 | $0 |
| CHRISTINE KEMP | VICE PRESIDE | 2 | $0 |
| CHRISTOPHER PEER | TREASURER | 2 | $0 |
| JEFF GATES | SECRETARY | 2 | $0 |
990 for the year ended December 31, 2021: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF GATES | SECRETARY Officer | 15 | $0 |
| CHRISTOPHER PEER | TREASURER Officer | 18 | $0 |
| JAMES LENARD | PRESIDENT Officer | 26 | $0 |
| TODD MUMFORD | VICE PRESIDENT Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9818, NEWARK, DE 19714-4918
- Signed the 990-EZ
- JONATHAN YARD, TREASURER
- Phone
- (302) 736-7122
- Return prepared by
- SAVANT TAX & CONSULTING
Mission
THE DELAWARE STATE LODGE OF THE FRATERNAL ORDER OF POLICE, INC. PROVIDES EDUCATION AND TRAINING PROGRAMS FOR LAW ENFORCEMENT OFFICERS AS WELL AS PROVIDING SCHOLARSHIPS FOR VOCATIONAL SCHOOLS WITH CRIMINAL CURRICULUM.
Program accomplishments
- PROGRAMS FOR DELAWARE STATE POLICE 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-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
- 51-0312994
- 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)
- $301,226
- Income (IRS master file)
- $102,862
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $102,862 | $115,725 | $301,226 | XML |
| 990-EZ | December 2024 | $92,857 | $92,683 | $314,089 | XML |
| 990-EZ | December 2023 | $86,548 | $107,052 | $313,914 | XML |
| 990 | December 2022 | $138,052 | $114,720 | $334,418 | IRS |
| 990 | December 2021 | $264,067 | $123,919 | $316,780 | 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 51-0312994).
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 51-0312994.
- 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-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 4 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 $102,862, expenses of $115,725 and total assets of $301,226 at year end.
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