Nonprofit · EIN 54-0674527
FRATERNAL ORDER OF POLICE
Also known as 3 COMMODORE LODGE
Tax-exempt · NORFOLK, VA 23502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $58,172 | $52,500 | $5,672 | $186,484 | $3,858 | $182,626 |
| June 30, 2024 | 990-EZ | $56,142 | $47,759 | $8,383 | $181,537 | $4,115 | $177,422 |
| June 30, 2023 | 990-EZ | $49,540 | $46,287 | $3,253 | $176,591 | $7,084 | $169,507 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Membership dues
- $17,387
- Net income from sales of inventory
- $219
- Other revenue
- $40,566
Expenses
- Benefits paid to members
- $4,611
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $8,900
- Occupancy
- $28,598
- Other expenses
- $10,391
- Program services (functional)
- $4,611
Balance sheet and other
- Total assets, start of year
- $181,537
- Total assets, end of year
- $186,484
- Total liabilities, end of year
- $3,858
- Net assets, end of year
- $182,626
- Cash, savings and investments
- $20,791
- Land and buildings
- $163,179
- Gross receipts
- $59,415
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK HECKMAN | PRESIDENT | 1 | $0 |
| JAMES BREWER | VICE PRESIDENT | 1 | $0 |
| HUNTER WRIGHT | 2ND VICE PRESIDENT | 1 | $0 |
| SIDNEY DELEPINE III | SECRETARY/TREASURER | 1 | $0 |
| BOB WASH | TRUSTEE | 1 | $0 |
| RICK BOWLING | TRUSTEE | 1 | $0 |
| WILLIE CREEKMORE | TRUSTEE | 1 | $0 |
| JASON DOOLEY | TRUSTEE | 1 | $0 |
| FRED JACKSON | TRUSTEE | 1 | $0 |
| STEVEN BISSETT | TRUSTEE | 1 | $0 |
| LESLIE GARRETT | TRUSTEE | 1 | $0 |
| STEVE DUKE | CHAPLAIN | 1 | $0 |
990-EZ for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN LEE | PRESIDENT | 1 | $0 |
| MARK HECKMAN | VICE PRESIDENT | 1 | $0 |
| JOSH STEELE | 2ND VICE PRESIDENT | 1 | $0 |
| SIDNEY DELEPINE III | SECRETARY/TREASURER | 1 | $0 |
| ROBERT MILLER | CONDUCTOR/STATE DIRECTOR | 1 | $0 |
| ROBERT WASH | TRUSTEE | 1 | $0 |
| JAMES BREWER | TRUSTEE | 1 | $0 |
| JASON DOOLEY | TRUSTEE | 1 | $0 |
| FRED JACKSON | TRUSTEE | 1 | $0 |
| JACKSON WRIGHT | TRUSTEE | 1 | $0 |
| STEVE DUKE | CHAPLAIN | 1 | $0 |
990-EZ for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN LEE | PRESIDENT | 1 | $0 |
| MARK HECKMAN | VICE PRESIDENT | 1 | $0 |
| SIDNEY DELEPINE III | SECRETARY/TREASURER | 1 | $0 |
| ROBERT MILLER | CONDUCTOR/STATE DIRECTOR | 1 | $0 |
| ROBERT WASH | TRUSTEE | 1 | $0 |
| JAMES BREWER | TRUSTEE | 1 | $0 |
| JASON DOOLEY | TRUSTEE | 1 | $0 |
| FRED JACKSON | TRUSTEE | 1 | $0 |
| STEVE DUKE | CHAPLAIN | 1 | $0 |
Address and contacts
- Address (IRS master file)
- CO 400 N CENTER DRIVE 225, NORFOLK, VA 23502-0000
- Mailing address (990-N for 2023)
- 1111 Harmony Road, Norfolk VA 23502
- Principal officer (990-N for 2023)
- Sidney G Delepine III, 24370 John Henry Street, Windsor VA 23487
- Signed the 990-EZ
- SIDNEY DELEPINE III, TREASURER
- Phone
- (757) 459-2293
- Website
- NORFOLKFOP3.COM
- Return prepared by
- E CLIFTON INGRAM JR CPA
Mission
FRATERNAL BENEFICIARY ORGANIZATION
Program accomplishments
- PROVIDED FACILITIES FOR LODGE MEETINGS & SOCIAL FUNCTIONS, PROVIDED MEMBERS' USE OF CLUB FACILITIES FOR POLICE DEPT. MEETINGS, PROVIDED ASSISTANCE TO MEMBERS AND PRESENTED SERVICE AWARDSExpenses $4,611
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 54-0674527
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $186,484
- Income (IRS master file)
- $59,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $58,172 | $52,500 | $186,484 | IRS |
| 990-N for 2023 Officer: Sidney G Delepine III | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | June 2024 | $56,142 | $47,759 | $181,537 | IRS |
| 990-EZ | June 2023 | $49,540 | $46,287 | $176,591 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | 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 54-0674527).
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 54-0674527.
- 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 2025 (the year ending June 30, 2026) is due November 16, 2026. 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 June 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2023 names Sidney G Delepine III.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended June 30, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $58,172, expenses of $52,500 and total assets of $186,484 at year end.
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