Nonprofit · EIN 62-1142561
FRATERNAL ORDER OF POLICE
Also known as 23 TWO RIVERS LODGE
Tax-exempt · CLARKSVILLE, TN 37041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $28,464 | $32,200 | -$3,736 | $154,661 | $0 | $154,661 |
| December 31, 2024 | 990-EZ | $28,209 | $31,517 | -$3,308 | $158,397 | $0 | $158,397 |
| December 31, 2023 | 990-EZ | $39,771 | $29,021 | $10,750 | $161,705 | $0 | $161,705 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $620
- Membership dues
- $27,843
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $397
- Benefits paid to members
- $21,763
- Compensation of officers, directors and key employees
- $1,920
- Salaries, compensation and benefits (total)
- $1,616
- Professional fees and payments to contractors
- $2,574
- Occupancy
- $1,375
- Printing, publications and postage
- $462
- Other expenses
- $4,013
Balance sheet and other
- Total assets, start of year
- $158,397
- Total assets, end of year
- $154,661
- Total liabilities, end of year
- $0
- Net assets, end of year
- $154,661
- Cash, savings and investments
- $154,661
- Gross receipts
- $28,504
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 |
|---|---|---|---|
| Gabriel Perez | Secretary | 10 | $960 |
| Gabriel Perez | Treasurer | 10 | $960 |
| Melinda Beck | Local Lodge Trustee | 2 | $0 |
| John W Hunt | State Lodge Trustee | 5 | $0 |
| James Hicks | President | 5 | $0 |
| Nashyrah Day | Vice President | 4 | $0 |
| Arthur Haas | Sergeant-At-Arms | 2 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gabriel Perez | Secretary | 5 | $503 |
| Gabriel Perez | Treasurer | 5 | $503 |
| Melinda Beck | Local Lodge Trustee | 1 | $0 |
| John W Hunt | State Lodge Trustee | 2 | $0 |
| Daniel O'Malley | President | 2 | $0 |
| David Perez | Vice President | 1 | $0 |
| Arthur Haas | Sergeant-At-Arms | 1 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gabriel Perez | Secretary | 10 | $480 |
| Gabriel Perez | Treasurer | 10 | $480 |
| Melinda Beck | Local Lodge Trustee | 2 | $0 |
| John W Hunt | State Lodge Trustee | 2 | $0 |
| Daniel O'Malley | President | 2 | $0 |
| David Perez | Vice President | 2 | $0 |
| Arthur Haas | Sergeant-At-Arms | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 282, CLARKSVILLE, TN 37041-0282
- Mailing address (990-N for 2020)
- PO Box 282, Clarksville TN 37041
- Principal officer (990-N for 2020)
- Gabriel Perez, 820 Burton Trl, Adams TN 37010
- Signed the 990-EZ
- Gabriel Perez, Treasurer
- Phone
- (931) 551-2399
Mission
law enforcement fraternal lodge, community outreach organization to support the law enforcement community and the community they serve; activities provide charitable outreach, law enforcement legal aid, members group life insurance, national Fraternal Order of Police membership and benefits
Program accomplishments
- Support Two Rivers FOP Foundation EIN 85-4377355 - Manage operations; conduct required filings; collect and deliver funds to Two Rivers FOP Foundation out reach
- Law enforcement and public safety notices and education - report lobby activities and legislative actions pertinent to public service / law enforcement community; aid in directing officers to community support; support post emergency incident response (i.e. officer involved shooting, etc.)
- Bereavement Benevolence - Support and minister to family at the death of family / lodge member
- Group Life Insurance Coverage - Death Benefits coverage afford to Two Rivers Fraternal Order Police Lodge
- Legal Aid Insurance Coverage - Professional legal aid afforded to Two Rivers Fraternal Order Police Lodge members serving as active law enforcement
- State Level Membership Fees - Connect to Two Rivers Fraternal Order Police Lodge member to Tennessee State Fraternal Order of Police lodge
- National Level Membership Fees - Connect to Two Rivers Fraternal Order Police Lodge members to National Fraternal Order of Police lodge
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 62-1142561
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $154,661
- Income (IRS master file)
- $28,504
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $28,464 | $32,200 | $154,661 | XML |
| 990-EZ | December 2024 | $28,209 | $31,517 | $158,397 | IRS |
| 990-EZ | December 2023 | $39,771 | $29,021 | $161,705 | XML |
| 990 | December 2022 | $33,778 | $31,092 | $151,029 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Gabriel Perez | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 62-1142561).
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 62-1142561.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- 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 is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2020 names Gabriel Perez.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $960 (Gabriel Perez, Secretary).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $28,464, expenses of $32,200 and total assets of $154,661 at year end.
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