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Nonprofit · EIN 52-1726103

FRATERNAL ORDER OF POLICE

Also known as 111 LAW OFF OF WICOMICO CO LODGE

Tax-exempt · SALISBURY, MD 21804

Financials

$166K$311K2023$251K$203K2024$286K$199K2025
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$286,158$198,892$87,266$575,807$297,235$278,572
December 31, 2024990$251,407$202,701$48,706$494,353$303,047$191,306
December 31, 2023990$165,905$310,753-$144,848$452,962$310,362$142,600
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$236,573
of which government grants
$53,809
Membership dues
$182,757
Program service revenue
$88
Investment income
$396
Net rental income
$25,938
Other revenue
$49,101

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$44,446
Accounting fees
$1,850
Occupancy
$33,725
Depreciation
$13,744
Program services (functional)
$198,892

Balance sheet and other

Total assets, start of year
$494,353
Total assets, end of year
$575,807
Total liabilities, end of year
$297,235
Net assets, end of year
$278,572
Land, buildings and equipment
$314,940
Gross unrelated business income
$23,647
Gross receipts
$286,158
Employees
0
Volunteers
0
Year formed
1991
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.

NameTitleHours / weekCompensation
SCOTT HAMILTONPRESIDENT
Officer
25$0
MIKE PORTAVICE PRESIDENT
Officer
5$0
BRITTANY SIGMUNDSECRETARY
Officer
5$0
CRAIG ASHLEYTREASURER
Officer
5$0
HOWARD PHILLIPSSTATE TRUSTEE
Officer
5$0
MIKE HOUCKSGT. AT ARMS
Officer
5$0
JESSICA MURPHYIMMEDIATE PAST PRESIDENT
Officer
5$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
SCOTT HAMILTONPRESIDENT
Officer
25$0
MIKE PORTAVICE PRESIDENT
Officer
5$0
BRITTANY SIGMUNDSECRETARY
Officer
5$0
CRAIG ASHLEYTREASURER
Officer
5$0
HOWARD PHILLIPSSTATE TRUSTEE
Officer
5$0
MIKE HOUCKSGT. AT ARMS
Officer
5$0
JESSICA MURPHYIMMEDIATE PAST PRESIDENT
Officer
5$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
SCOTT HAMILTONPRESIDENT
Officer
25$0
MIKE PORTAVICE PRESIDENT
Officer
5$0
BRITTANY SIGMUNDSECRETARY
Officer
5$0
CRAIG ASHLEYTREASURER
Officer
5$0
HOWARD PHILLIPSSTATE TRUSTEE
Officer
5$0
MIKE HOUCKSGT. AT ARMS
Officer
5$0
JESSICA MURPHYIMMEDIATE PAST PRESIDENT
Officer
5$0

Address and contacts

Address (IRS master file)
814 ALBERT ST, SALISBURY, MD 21804-5958
Principal officer (990 for 2025)
SCOTT HAMILTON, 814 ALBERT STREET, SALISBURY, MD 21804
Signed the 990
SCOTT HAMILTON, PRESIDENT
Phone
(410) 543-1185
Return prepared by
PKS & COMPANY PA

Mission

TO PROMOTE THE SERVICES AND BENEFITS PROVIDED BY LAW ENFORCEMENT OFFICERS.

990 for the year ended December 31, 2025

Program accomplishments

  • THE LODGE SUPPORTS LOCAL YOUTH SPORTS TEAMS IN THE AREA AND PROMOTES THE INTEREST OF ITS MEMBERS.
    Expenses $198,892 · revenue $25,938

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-1726103
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1952
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$575,807
Income (IRS master file)
$286,158

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$286,158$198,892$575,807XML
990December 2024$251,407$202,701$494,353IRS
990December 2023$165,905$310,753$452,962XML
990December 2022$387,645$213,370$604,935IRS
990December 2021–––IRS
990December 2020–––IRS
990-EZDecember 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 52-1726103).

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 52-1726103.
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 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 SCOTT HAMILTON.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2025 lists 7 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 $286,158, expenses of $198,892 and total assets of $575,807 at year end.

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