Civic Intelligence

Fraternal Order of Police

EIN 23-7190596 • 501(c)8 • Gaithersburg, MD

Profile

A fraternal organization providing certified representation of certain police officers under police labor relations law.

610 Professional Drive Suite 104Gaithersburg, MD 20879

www.foplodge35.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$52,115

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

13%

Faster asset growth than 80% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

2.4%

Faster revenue growth than 43% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$3,761,325

Up $432,336 (+13%) from 2023

Liabilities

Up

$6,891

Up $1,140 (+20%) from 2023

Net Assets

Up

$3,754,434

Up $431,196 (+13%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin88th percentile

Revenue

Up

$996,661

Up $22,954 (+2.4%) from 2023

Expenses

Down

$603,470

Down $28,282 (-4.5%) from 2023

Net Income

Up

$393,191

Up $51,236 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $360,204Liabilities 2012: $10,914Net Assets 2012: $349,2902012Assets 2013: $359,484Liabilities 2013: $5,017Net Assets 2013: $354,4672013Assets 2014: $334,638Liabilities 2014: $13,716Net Assets 2014: $320,9222014Assets 2015: $410,072Liabilities 2015: $6,662Net Assets 2015: $403,4102015Assets 2016: $586,680Liabilities 2016: $6,602Net Assets 2016: $580,0782016Assets 2017: $657,053Liabilities 2017: $5,241Net Assets 2017: $651,8122017Assets 2018: $1,014,248Liabilities 2018: $4,505Net Assets 2018: $1,009,7432018Assets 2019: $2,269,550Liabilities 2019: $572,197Net Assets 2019: $1,697,3532019Assets 2020: $2,853,252Liabilities 2020: $552,062Net Assets 2020: $2,301,1902020Assets 2021: $2,664,641Liabilities 2021: $3,543Net Assets 2021: $2,661,0982021Assets 2022: $2,939,739Liabilities 2022: $1,851Net Assets 2022: $2,937,8882022Assets 2023: $3,328,989Liabilities 2023: $5,751Net Assets 2023: $3,323,2382023Assets 2024: $3,761,325Liabilities 2024: $6,891Net Assets 2024: $3,754,4342024

Highlighted filing

2024

Assets$3,761,325
Liabilities$6,891
Net Assets$3,754,434
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,025,8552012Revenue 2013: $761,018Expenses 2013: $766,143Net Income 2013: -$5,1252013Revenue 2014: $796,887Expenses 2014: $828,250Net Income 2014: -$31,3632014Revenue 2015: $811,907Expenses 2015: $724,413Net Income 2015: $87,4942015Revenue 2016: $840,405Expenses 2016: $668,853Net Income 2016: $171,5522016Revenue 2017: $852,963Expenses 2017: $788,191Net Income 2017: $64,7722017Revenue 2018: $1,064,151Expenses 2018: $688,092Net Income 2018: $376,0592018Revenue 2019: $1,282,028Expenses 2019: $608,449Net Income 2019: $673,5792019Revenue 2020: $1,124,004Expenses 2020: $539,508Net Income 2020: $584,4962020Revenue 2021: $1,094,387Expenses 2021: $703,287Net Income 2021: $391,1002021Revenue 2022: $934,804Expenses 2022: $571,644Net Income 2022: $363,1602022Revenue 2023: $973,707Expenses 2023: $631,752Net Income 2023: $341,9552023Revenue 2024: $996,661Expenses 2024: $603,470Net Income 2024: $393,1912024

Highlighted filing

2024

Revenue$996,661
Expenses$603,470
Net Income$393,191
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,761,325
Liabilities
$6,891
Net assets
$3,754,434
Revenue
$996,661
Expenses
$603,470
Net income
$393,191
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.76$0.01$3.75$1.00$0.60$0.39
2023Detailed filing. Detailed filing data is available for this year.$3.33$0.01$3.32$0.97$0.63$0.34
2022Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.93$0.57$0.36
2021Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$1.09$0.70$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.85$0.55$2.30$1.12$0.54$0.58
2019Detailed filing. Detailed filing data is available for this year.$2.27$0.57$1.70$1.28$0.61$0.67
2018Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.06$0.69$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.01$0.65$0.85$0.79$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$0.84$0.67$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.81$0.72$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.32$0.80$0.83$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.35$0.76$0.77$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.35$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,571,410
Mission and Program Overview

Mission

A fraternal organization providing certified representation of certain police officers under police labor relations law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,247,962$1,593,989▲ $346,027
Investments in Publicly Traded Securities$1,114,043$1,227,164▲ $113,121
Land, Buildings, and Equipment, Net$966,984$940,172▼ $26,812
Total Assets$3,328,989$3,761,325▲ $432,336
Liabilities
Other Liabilities$5,751$6,891▲ $1,140
Total Liabilities$5,751$6,891▲ $1,140
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,323,238$3,754,434▲ $431,196
Total Net Assets Fund Balance$3,323,238$3,754,434▲ $431,196
Total Liabilities and Net Assets / Fund Balance$3,328,989$3,761,325▲ $432,336

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$719,877$114,042$833,919
Leasehold Improvements$205,130$31,636$236,766
Other Land Buildings$7,254$31,397$38,651
Equipment$7,911$16,109$24,020
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Torrie CookeImmediate Past PresidentFT$52,115$52,115
Lee G HollandPresidentFT$36,000$36,000
Michael WillisGuardPT$22,000$22,000
Jeffrey BrewerTreasurerPT$8,400$8,400

Board Members and Trustees

NameTitle
Laura AndrealloCorporate Vice President
Anthony PindellVice President
Mathhew PlesciaState Lodge Trustee
Philip MeyerChief Steward
Edward M TrybusConductor
Angela L PlesciaSecretary
John HowardSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$25,175
Program Service Revenue
$892,228
Investment Income
$83,138
Other Revenue
$-3,880
All Other Contributions
$125
Change in Net Assets
$393,191

Audited Revenue Reconciliation

Revenue per Audited Statements
$996,661
Revenue Not Reported on Form 990
$38,564
Total Revenue per Audited Statements
$1,035,225
Total Revenue per Form 990
$996,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$384,089
Salaries, Compensation, and Employee Benefits$201,700
Grants and Similar Amounts Paid$17,681
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$118,515
Fees for Services Legal---$110,290
Other Salaries and Wages---$68,506
Conferences and Meetings---$42,724
Occupancy---$40,544
Depreciation Depletion---$32,650
Fees for Services Other---$29,300
Grants to Domestic Orgs---$17,681
All Other Expenses---$16,241
Payroll Taxes---$14,679
Office Expenses---$13,765
Fees for Services Accounting---$13,750
Other Expenses$11,491--$11,491
Information Technology---$9,693
Fees for Service Investment Mgmnt Fees---$7,911
Insurance---$6,282
Total Functional Expenses$0$0$0$603,470

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$679,519
Total Expenses per Audited Statements$675,345
Total Expenses per Form 990$603,470
Expenses Not Reported on Form 990$-4,174
Expenses Not Reported on Financial Statements$-76,049
Other Expense Adjustments$-76,049
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
McleorfGaithersburg, MD501c3Officers relief fund$13,231
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,970
Fundraising Gross Income$20,151
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourn$45,201$20,151$675$19,476
Total Events$45,201$20,151$31,970$-11,819
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld$6,891
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization is a non stock corporation. Members pay annual dues based on type of membership category.”

Member election for additional members Part VI line 7A

“The majority of the membership votes all governing body positions.”

Governing body decisions Part VI line 7B

“Membership votes on items that will affect the organization on a permanent basis, as opposed to the day to day affairs which are reserved to the governing board.Examples of membership voting would include amendments to the bylaws, electing new governing bodies and purchasing a new building for its offices.”

Form 990 governing body review Part VI line 11

“As the CPA preparer of form 990 and supporting schedules, I completed a draft and sent a copy to Lee Holland (president) and Jeffrey Brewer (Treasurer) for their review and to share with the governing body. After all questions had been answered and Lee, Jeffrey & myself were satisfied that the return was true and complete, form 8879-EO was sent to Lee for signature. Upon receiving this signed document, this return was electronically filed.”

Governing documents etc available to public Part VI line 19

“The organizations policy states that any of its governing documents or financial statements are available for review at its office.”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
23-7190596
In Care Of
% Lee G Holland
Phone
3019484286
Address
610 Professional Drive Suite 104, Gaithersburg, MD 20879
Doing Business As
Montgomery County Lodge 35 Inc

Signing Officer

Name
Lee G Holland
Title
President
Phone
3019484286
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Firm
CJE Associates PC
Address
18720 Bloomfield Road, Olney, MD 20832
Preparer
Jeffrey Ellenbogen CPA
Phone
3015701875
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D-Other revenue included on Sch D but not on 990

“Year end accrual to cash adjustment”

Part XII, Line 4B-Other expenses not included on Sch D but on 990

“Year end accrual to cash adjustments”

Raw XML AppendixShowing 400 of 440 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7Sgt at Arms
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IRS990/MissionDesc0A fraternal organization providing certified representation of certain police officers under police labor relations law.
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IRS990/OtherExpensesGrp/Desc2Entertainment
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IRS990/ProgSrvcAccomActy2Grp/Desc0Fraternal programs & activities - Civic, educational, social & charitable programs through the organized efforts of police officers.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06891
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Withheld
IRS990ScheduleD/OtherRevenueAmt0559
IRS990ScheduleD/PriorYearAdjustmentsAmt0-4174
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IRS990ScheduleD/RevenueSubtotalAmt0996661
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Year end accrual to cash adjustment
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Year end accrual to cash adjustments
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d-Other revenue included on Sch D but not on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b-Other expenses not included on Sch D but on 990
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0940172
IRS990ScheduleD/TotalExpensesPerForm990Amt0603470
IRS990ScheduleD/TotalLiabilityAmt06891
IRS990ScheduleD/TotalRevenuePerForm990Amt0996661
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0675
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IRS990ScheduleI/RecipientTable/CashGrantAmt013231
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Officers relief fund
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MCLEORF
IRS990ScheduleI/RecipientTable/RecipientEIN0861079324
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0610 Professional Drive Suite 104
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Gaithersburg
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020879
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Cash
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a non stock corporation. Members pay annual dues based on type of membership category.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The majority of the membership votes all governing body positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership votes on items that will affect the organization on a permanent basis, as opposed to the day to day affairs which are reserved to the governing board.Examples of membership voting would include amendments to the bylaws, electing new governing bodies and purchasing a new building for its offices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3As the CPA preparer of form 990 and supporting schedules, I completed a draft and sent a copy to Lee Holland (president) and Jeffrey Brewer (Treasurer) for their review and to share with the governing body. After all questions had been answered and Lee, Jeffrey & myself were satisfied that the return was true and complete, form 8879-EO was sent to Lee for signature. Upon receiving this signed document, this return was electronically filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organizations policy states that any of its governing documents or financial statements are available for review at its office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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