Nonprofit · EIN 62-0855911
FRATERNAL ORDER OF POLICE
Also known as 22 ROCK CITY LODGE
Tax-exempt (reinstated) · CHATTANOOGA, TN 37406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $135,453 | $128,271 | $7,182 | $151,563 | $3,323 | $148,240 |
| June 30, 2024 | 990 | $166,951 | $190,004 | -$23,053 | $144,370 | $3,312 | $141,058 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $134,204
- Membership dues
- $130,914
- Program service revenue
- $0
- Investment income
- $1,249
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,500
- Compensation of officers, directors and key employees
- $9,850
- Salaries, compensation and benefits (total)
- $10,625
- Professional fundraising fees
- $0
- Legal fees
- $11,425
- Accounting fees
- $6,500
- Travel
- $22,484
- Program services (functional)
- $107,171
- Management and general (functional)
- $18,425
- Fundraising (functional)
- $2,675
Balance sheet and other
- Total assets, start of year
- $144,370
- Total assets, end of year
- $151,563
- Total liabilities, end of year
- $3,323
- Net assets, end of year
- $148,240
- Net assets without donor restrictions
- $148,240
- Gross receipts
- $135,453
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1992
- State of legal domicile
- TN
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS MULLINEX | PRESIDENT Officer | 2 | $3,800 |
| BRANDI SILER | TREASURER Officer | 2 | $2,200 |
| BENJAMIN PIAZZA | SECRETARY Officer | 2 | $2,200 |
| YOLANDA MASSEY | RECORDING SECRETARY Officer | 2 | $1,650 |
| JEFFERY MILLER | 1ST VICE PRESIDENT Officer | 2 | $0 |
| CORLISS COOPER | 2ND VICE PRESIDENT Officer | 2 | $0 |
| DENNIS PEDIGO | SERGEANT AT ARMS Officer | 2 | $0 |
| STEPHEN BULKLEY | CHAPLAIN Officer | 2 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS MULLINEX | PRESIDENT Officer | 2 | $3,600 |
| BENJAMIN PIAZZA | SECRETARY Officer | 2 | $2,400 |
| BRANDI SILER | TREASURER Officer | 2 | $2,000 |
| YOLANDA MASSEY | RECORDING SECRETARY Officer | 2 | $1,800 |
| CALEB HARGRAVES | FORMER TREASURER Officer | 2 | $1,000 |
| JEFFERY MILLER | 1ST VICE PRESIDENT Officer | 2 | $0 |
| CORLISS COOPER | 2ND VICE PRESIDENT Officer | 2 | $0 |
| DENNIS PEDIGO | SERGEANT AT ARMS Officer | 2 | $0 |
| STEPHEN BULKLEY | CHAPLAIN Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5754, CHATTANOOGA, TN 37406-0754
- Principal officer (990 for 2024)
- BRANDI SILER, PO BOX 5754, CHATTANOOGA, TN 37406
- Signed the 990
- BRANDI SILER, TREASURER
- Phone
- (423) 643-5238
- Return prepared by
- BARTO HOSS & COMPANY PC
Mission
THIS IS A POLICE RELATED ORGANIZATION DEDICATED TO THE ADVANCEMENT AND PROTECTION OF LAW ENFORCEMENT OFFICERS, THE PROMOTION OF IMPROVED LAW ENFORCEMENT METHODS AND THE TEACHING OF RESPECT FOR LAW AND ORDER. TO INSTILL AND CULTIVATE THE SPIRIT OF LOYALTY IN ITS MEMBERSHIP AND THE SPIRIT OF LOYAL COOPERATION WITH ALL LAW ENFORCEMENT THROUGH OUT THE STATE OF TENNESSEE.
Program accomplishments
- YOUTH PROGRAMS-SPONSORSHIP OF YOUTH SPORTS TEAMS, SPORTS CLUB OR ASSOCIATIONS. SPONSORSHIP OF EDUCATIONAL PROGRAMS FOR SCHOOL CHILDREN.Expenses $6,000
- CHARITABLE-ASSISTANCE TO PERSONS WITH EXTREME MEDICAL EXPENSES, VICTIMS OF CRIMES, AND ASSISTANCE TO OTHER ORGANIZATIONS.Expenses $5,500
- OFFICER IN NEED-ASSISTANCE IS SENT TO OFFICERS WHO ARE INVOLVED IN INJURIES OR SPECIAL CIRCUMSTANCES THAT ARE CAUSING FINANCIAL DIFFICULTIES.Expenses $95,671
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 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 62-0855911
- 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)
- $151,563
- Income (IRS master file)
- $135,453
Revocation and reinstatement
- Exemption revoked
- November 15, 2012
- Posted by the IRS
- April 8, 2013
- Reinstated
- Effective November 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $135,453 | $128,271 | $151,563 | XML |
| 990 | June 2024 | $166,951 | $190,004 | $144,370 | XML |
| 990 | June 2023 | $145,780 | $157,941 | $164,140 | IRS |
| 990 | June 2022 | $131,368 | $142,620 | $177,586 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 62-0855911).
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 62-0855911.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2012 and reinstated it effective November 15, 2012.
- 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 for the year ended June 2025.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2025 names BRANDI SILER.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2025 lists 8 people; 4 received compensation from the organization, the highest $3,800 (CHRIS MULLINEX, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $135,453, expenses of $128,271 and total assets of $151,563 at year end.
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