Nonprofit · EIN 54-1182145
FRATERNAL ORDER OF POLICE
Also known as 15 RAPPAHANNOCK AREA LODGE
Tax-exempt · FREDERICKSBRG, VA 22404
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $310,964 | $282,175 | $28,789 | $551,983 | $0 | $551,983 |
| December 31, 2024 | 990 | $291,112 | $267,736 | $23,376 | $530,391 | $0 | $530,391 |
| December 31, 2023 | 990 | $299,358 | $281,487 | $17,871 | $470,999 | $0 | $470,999 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $301,226
- Membership dues
- $18,693
- Program service revenue
- $0
- Investment income
- $3,157
- Net rental income
- $5,400
- Net income from sales of inventory
- $1,181
- Other revenue
- $6,581
Expenses
- Grants and similar amounts paid
- $30,239
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $165,070
Balance sheet and other
- Total assets, start of year
- $530,391
- Total assets, end of year
- $551,983
- Total liabilities, end of year
- $0
- Net assets, end of year
- $551,983
- Land, buildings and equipment
- $321,700
- Publicly traded securities
- $23,423
- Gross receipts
- $311,898
- Employees
- 0
- Volunteers
- 175
- Year formed
- 1981
- State of legal domicile
- VA
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Webster | Trustee Trustee or director | 1 | $0 |
| Duston Sutton | Trustee Trustee or director | 2 | $0 |
| Roger Henry | Board Member Trustee or director | 10 | $0 |
| Michael Hamilton | Board Member Trustee or director | 1 | $0 |
| Neil Hornung | Director Trustee or director | 2 | $0 |
| Thomas Howie | Trustee Trustee or director | 2 | $0 |
| Craig Peters | Trustee Trustee or director | 10 | $0 |
| Georgette Phillips | Trustee Trustee or director | 2 | $0 |
| Perry Sell | Trustee Trustee or director | 2 | $0 |
| Michael Montalvo | Past President Officer | 1 | $0 |
| Thomas Gibson | Treasurer Officer | 20 | $0 |
| David Theisen | President Officer | 10 | $0 |
| Joseph McBride | Vice President Officer | 2 | $0 |
| Larry Carmon | Secretary Officer | 20 | $0 |
| Brian Wheeler | Second Vice President Officer | 10 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carl Poates | Sgt. at Arms Officer | 5 | $0 |
| William Benton Jr | Chaplain Officer | 10 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Webster | Director Trustee or director | 3 | $0 |
| Duston Sutton | Board Member Trustee or director | 3 | $0 |
| Roger Henry | Board Member Trustee or director | 10 | $0 |
| Michael Hamilton | Board Member Trustee or director | 2 | $0 |
| Hector Cruz | Trustee Trustee or director | 5 | $0 |
| Thomas Howie | Trustee Trustee or director | 2 | $0 |
| Neil Hornung | Trustee Trustee or director | 20 | $0 |
| Craig Peters | Trustee Trustee or director | 7 | $0 |
| Michael Montalvo | Past President Officer | 2 | $0 |
| Thomas Gibson | Treasurer Officer | 20 | $0 |
| David Theisen | President Officer | 20 | $0 |
| Joseph McBride | Vice President Officer | 4 | $0 |
| Larry Carmon | Secretary Officer | 25 | $0 |
| Brian Wheeler | Second Vice President Officer | 5 | $0 |
| Carl Poates | Sgt. at Arms Officer | 4 | $0 |
| William Benton Jr | Chaplain Officer | 3 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Webster | Director Trustee or director | 3 | $0 |
| Duston Sutton | Board Member Trustee or director | 3 | $0 |
| Roger Henry | Board Member Trustee or director | 10 | $0 |
| Michael Hamilton | Board Member Trustee or director | 2 | $0 |
| Hector Cruz | Trustee Trustee or director | 5 | $0 |
| Thomas Howie | Trustee Trustee or director | 2 | $0 |
| Neil Hornung | Trustee Trustee or director | 20 | $0 |
| Michael Montalvo | Past President Trustee or director | 2 | $0 |
| Thomas Gibson | Treasurer Officer | 20 | $0 |
| David Theisen | President Officer | 20 | $0 |
| Joseph McBride | Vice President Officer | 4 | $0 |
| Larry Carmon | Secretary Officer | 25 | $0 |
| Craig Peters | Trustee Officer | 7 | $0 |
| Brian Wheeler | Second Vice President Officer | 5 | $0 |
| Carl Poates | Sgt. at Arms Officer | 4 | $0 |
| William Benton Jr | Chaplain Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7393, FREDERICKSBRG, VA 22404-7393
- Principal officer (990 for 2025)
- David Theisen, PO Box 7393, Fredericksburg, VA 22404
- Signed the 990
- Thomas Gibson, Treasurer
- Phone
- (540) 891-0491
- Website
- FOPVA-LODGE15.com
Mission
Promote police benevolence and member support for approximately two hundred sixty active and retired police members, and establish goodwill relationships throughout the Fredericksburg, VA area. Provide a meeting place and facility for members of the FOP, active law enforcement personnel, and other community organizations.
Program accomplishments
- COPS and KIDS This is a nationwide Fraternal Order of Police sponsored program in which the Fredericksburg, VA FOP Lodge 15 participates on a local level, providing services to local needy children who are nominated by their schools, churches and community members, to provide needy children through the Cops and Kids program, the opportunity to purchase for and by the children themselves, Christmas gifts, clothing and school supplies, with funds donated specifically to the Cops and Kids program. The program is designed to build relationships between the local FOP lodge, along with local, state and federal police departments within the immediate surrounding communities covered by Lodge 15 to establish better community relationships. Members of FOP Lodge 15, police officers and other volunteers personally escort underprivileged children shopping at a local store to show those children and their families that the police in their community are friends and are always there to help. Donations are specifically made to the Cops and Kids program from from supporters in the local community and businesses, and are used solely to fund the annual Cops and Kids event which takes place the first Saturday in December.
- COLLEGE SCHOLARSHIP PROGRAM. Program provides scholarships to children of police officers and other law enforcement personnel to students who are attending undergraduate studies at a university or college, preferably to those students who are in a law enforcement program of study. This is an annual program with scholarships being awarded each Spring for students attending school in the fall.
- DISTRESS FUND This fund was established to provide support and assistance for injured or deceased law enforcement officers and their families, and for those members of law enforcement or their family members who may have suffered some sort of devastating catastrophe and are in dire need of immediate assistance.
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 54-1182145
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $551,983
- Income (IRS master file)
- $311,898
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $310,964 | $282,175 | $551,983 | XML |
| 990 | December 2024 | $291,112 | $267,736 | $530,391 | XML |
| 990 | December 2023 | $299,358 | $281,487 | $470,999 | XML |
| 990 | December 2022 | $289,985 | $339,828 | $453,128 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 54-1182145).
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 54-1182145.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
- 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 David Theisen.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 17 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 $310,964, expenses of $282,175 and total assets of $551,983 at year end.
Other nonprofits in FREDERICKSBRG
- MARY WASHINGTON HEALTHCARE EIN 20-1106426 · last filed 990 for 2024
- RAPPAHANNOCK ELECTRIC COOPERATIVE EIN 54-1135340 · last filed 990 for 2024
- MARY WASHINGTON HEALTHCARE EIN 54-1240646 · last filed 990 for 2024
- RAPPAHANNOCK GOODWILL STORES AND SERVICES INC EIN 76-0800820 · last filed 990 for 2024
- UNIVERSITY OF MARY WASHINGTON FOUNDATION EIN 54-0169627 · last filed 990 for 2025
- FREDERICKSBURG REGIONAL FOODBANK EIN 54-1255013 · last filed 990 for 2025
- STUDENTS FOR LIFE OF AMERICA INC EIN 52-1576352 · last filed 990 for 2025
- FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC EIN 54-1144064 · last filed 990 for 2025