Civic Intelligence

Fraternal Order of Police

EIN 23-7586208 • 501(c)8 • Wheeling, WV

Profile

Provide funding for under privelged children's health and christmas presents and also community awareness for officers.

PO Box 729Wheeling, WV 26003-0093

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

21st percentile

-18%

Higher net margin than 21% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-17%

Faster asset growth than 16% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

3.2%

Faster revenue growth than 56% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$31,960

Down $6,574 (-17%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$31,960

Down $6,574 (-17%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin21st percentile

Revenue

Up

$36,711

Up $1,134 (+3.2%) from 2023

Expenses

Down

$43,284

Down $6,109 (-12%) from 2023

Net Income

Up

-$6,573

Up $7,243 (+52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$60K$40K$20K$0Assets 2020: $52,070Liabilities 2020: $215Net Assets 2020: $51,8552020Assets 2021: $49,706Net Assets 2021: $49,7062021Assets 2022: $52,349Net Assets 2022: $52,3492022Assets 2023: $38,534Net Assets 2023: $38,5342023Assets 2024: $31,960Net Assets 2024: $31,9602024

Highlighted filing

2024

Assets$31,960
Liabilities-
Net Assets$31,960
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $103,576Expenses 2020: $94,801Net Income 2020: $8,7752020Revenue 2021: $49,649Expenses 2021: $51,798Net Income 2021: -$2,1492021Revenue 2022: $55,725Expenses 2022: $53,084Net Income 2022: $2,6412022Revenue 2023: $35,577Expenses 2023: $49,393Net Income 2023: -$13,8162023Revenue 2024: $36,711Expenses 2024: $43,284Net Income 2024: -$6,5732024

Highlighted filing

2024

Revenue$36,711
Expenses$43,284
Net Income-$6,573
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$31,960
Liabilities
-
Net assets
$31,960
Revenue
$36,711
Expenses
$43,284
Net income
-$6,573
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.37$0.43$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.36$0.49$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.52$0.56$0.53$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.50$0.50$0.52$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.04$0.95$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.0
Gross Receipts
$36,711
Mission and Program Overview

Mission

Provide funding for under privelged children's health and christmas presents and also community awareness for officers.

Program Services

DescriptionGrantsExpenses
PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS--
PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS HOWARDPresident-$0--
DAVE DRAHOSVice Preside-$0--
FRANK KUCATreasurer-$0--
JOHN SCHULTZSecretary-$0--
JOHN BURKE2nd Vice Pre-$0--
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
23-7586208
Phone
3042439071
Address
PO BOX 729, WHEELING, WV 26003-0093

Signing Officer

Name
Thomas Howard
Title
President
Phone
3042439071
Signed
2025-11-04
Discuss with paid preparer
Yes

Preparer

Firm
Glessner & Associates Pllc
Address
2084 NATIONAL RD, WHEELING, WV 26003
Preparer
Gary W Glessner CPA
Phone
3042439071
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 21,287”

Form 990-ez, Part I, Line 16

“Expenses bank charges 144 cleaning 2,005 donations 1,608 dues & subscriptions 11 gifts & flowers 50 insurance 550 janitorial supplies 157 office expenses 1,137 per capita tax 2,585 postage & freight 676 stipends 4,050 supplies 2,123 travel and meetings 3,943 utilities 1,310 total 20,349”

Form 990-ez, Part III

“Provide funding for under privelged children's health and christmas presents and also community awareness for officers.”

Form 990-ez, Part III, Line 31

“Provide funding for under privelged children's health and christmas”

Raw XML Appendix106 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0FRANK KUCA
IRS990EZ/BooksInCareOfDetail/PhoneNum03042439071
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02084 NATIONAL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WHEELING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026003
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038533
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031960
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt036711
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6573
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0648
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt038533
IRS990EZ/Form990TotalAssetsGrp/EOYAmt031960
IRS990EZ/GrantsAndSimilarAmountsPaidAmt022287
IRS990EZ/GrossReceiptsAmt036711
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt038533
IRS990EZ/NetAssetsOrFundBalancesEOYAmt031960
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt038533
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt031960
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS HOWARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVE DRAHOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FRANK KUCA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN SCHULTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOHN BURKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt42ND VICE PRE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt020349
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS PRESENTS AND ALSO COMMUNITY AWARENESS FOR OFFICERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt043284
IRS990EZ/TotalRevenueAmt036711
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 21,287
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANK CHARGES 144 CLEANING 2,005 DONATIONS 1,608 DUES & SUBSCRIPTIONS 11 GIFTS & FLOWERS 50 INSURANCE 550 JANITORIAL SUPPLIES 157 OFFICE EXPENSES 1,137 PER CAPITA TAX 2,585 POSTAGE & FREIGHT 676 STIPENDS 4,050 SUPPLIES 2,123 TRAVEL AND MEETINGS 3,943 UTILITIES 1,310 TOTAL 20,349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS PRESENTS AND ALSO COMMUNITY AWARENESS FOR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE FUNDING FOR UNDER PRIVELGED CHILDREN'S HEALTH AND CHRISTMAS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS HOWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03042439071
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WHEELING LODGE NO 38
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0237586208
ReturnHeader/Filer/PhoneNum03042439071
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 729
ReturnHeader/Filer/USAddress/CityNm0WHEELING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd0260030093
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550761732
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GLESSNER & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02084 NATIONAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHEELING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026003
ReturnHeader/PreparerPersonGrp/PhoneNum03042439071
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY W GLESSNER CPA
ReturnHeader/ReturnTs02025-11-07T13:04:51-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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