Civic Intelligence

Fraternal Order of Police #138 Gateway Lodge

EIN 34-1234732 • 501(c)8 • Sidney, OH

Profile

To better the interest of law enforcement personnel

PO Box 15Sidney, OH 45365

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

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$450

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

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

Asset Growth

62nd percentile

3.0%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

19th percentile

-24%

Faster revenue growth than 19% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$199,612

Up $5,826 (+3.0%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$199,612

Up $5,826 (+3.0%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin76th percentile

Revenue

Down

$35,359

Down $11,087 (-24%) from 2023

Expenses

Down

$29,533

Down $10,409 (-26%) from 2023

Net Income

Down

$5,826

Down $678 (-10%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$200K$150K$100K$50K$0Assets 2013: $166,799Net Assets 2013: $166,7992013Assets 2014: $170,110Net Assets 2014: $170,1102014Assets 2015: $167,737Net Assets 2015: $167,7372015Assets 2016: $160,837Net Assets 2016: $160,8372016Assets 2017: $145,876Net Assets 2017: $145,8762017Assets 2018: $133,659Net Assets 2018: $133,6592018Assets 2019: $144,273Net Assets 2019: $144,2732019Assets 2020: $159,790Net Assets 2020: $159,7902020Assets 2021: $175,226Net Assets 2021: $175,2262021Assets 2022: $187,282Net Assets 2022: $187,2822022Assets 2023: $193,786Net Assets 2023: $193,7862023Assets 2024: $199,612Net Assets 2024: $199,6122024

Highlighted filing

2024

Assets$199,612
Liabilities-
Net Assets$199,612
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$60K$40K$20K$0-$20KRevenue 2013: $35,990Expenses 2013: $31,939Net Income 2013: $4,0512013Revenue 2014: $39,320Expenses 2014: $36,009Net Income 2014: $3,3112014Revenue 2015: $34,289Expenses 2015: $36,662Net Income 2015: -$2,3732015Revenue 2016: $33,102Expenses 2016: $40,002Net Income 2016: -$6,9002016Revenue 2017: $34,997Expenses 2017: $49,958Net Income 2017: -$14,9612017Revenue 2018: $32,431Expenses 2018: $44,648Net Income 2018: -$12,2172018Revenue 2019: $48,416Expenses 2019: $37,802Net Income 2019: $10,6142019Revenue 2020: $41,151Expenses 2020: $25,634Net Income 2020: $15,5172020Revenue 2021: $47,677Expenses 2021: $32,241Net Income 2021: $15,4362021Revenue 2022: $43,184Expenses 2022: $31,128Net Income 2022: $12,0562022Revenue 2023: $46,446Expenses 2023: $39,942Net Income 2023: $6,5042023Revenue 2024: $35,359Expenses 2024: $29,533Net Income 2024: $5,8262024

Highlighted filing

2024

Revenue$35,359
Expenses$29,533
Net Income$5,826
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$199,612
Liabilities
-
Net assets
$199,612
Revenue
$35,359
Expenses
$29,533
Net income
$5,826
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.00$2.00$0.35$0.30$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.94$1.94$0.46$0.40$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.87$1.87$0.43$0.31$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.75$1.75$0.48$0.32$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.60$1.60$0.41$0.26$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.44$1.44$0.48$0.38$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.34$1.34$0.32$0.45$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.46$1.46$0.35$0.50$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.61$1.61$0.33$0.40$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.68$1.68$0.34$0.37$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.70$1.70$0.39$0.36$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.67$1.67$0.36$0.32$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 21, 2025
Return Version
2024v5.1
Gross Receipts
$133,803
Mission and Program Overview

Mission

To better the interest of law enforcement personnel

Program Services

DescriptionGrantsExpenses
PROMOTION OF POLICE WORK THROUGH THE SPONSORSHIP OF SPORTS LEAGUES, MEETINGS AND BANQUET, GOLF OUTING, PICNICS,AND DONATIONS TO VARIOUS LOCAL CLUBS AND ORGANIZATIONS.-$5,129
SCHOLARSHIPS & AWARDS TO GRADUATING SENIORS WHO ARE INGOOD ACADEMIC STANDING WHO ARE RESIDENTS OF SHELBY COUNTY, OHIOAND DEMONSTRATE FINANCIAL NEED FOR COLLEGE EXPENSES.-$5,000
SUPPORT OF STATE F.O.P. ORGANIZATION THROUGH A PER CAPITA DUES TAX-$2,191
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WARREN MELERINETreasurer-$450-$450
BRIAN BOYDSecretary-$450-$450
ROBBY BOYDPresident-$0--
AARON WESBECKERVice President-$0--
BILL BOOTHTrustee-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Shop W/cop Promotion$67,475$67,475$61,228$6,247
Spring Campaign Fundraiser$62,027$62,027$37,216$24,811
Total Events$129,502$129,502$98,444$31,058
Filing and Contact Details

Filer

Filer Name
FRATERNAL ORDER OF POLICE #138 GATEWAY LODGE
EIN
34-1234732
Phone
9374981111
Address
PO BOX 15, SIDNEY, OH 45365

Signing Officer

Name
Warren Melerine
Title
Treasurer
Phone
9374981111
Signed
2025-04-21
Discuss with paid preparer
Yes

Preparer

Firm
Kenneth J Rethman CPA Inc
Address
14800 COUNTY ROAD 25A, ANNA, OH 45302
Preparer
Kenneth J Rethman CPA
Phone
9373947467
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“MISCELLANEOUS 1505.”

Form 990EZ, Part I, Line 16

“PO BOX FEE 207.”

Form 990EZ, Part I, Line 16

“SCHOLARSHIPS 5000.”

Form 990EZ, Part I, Line 16

“Dues & per capita dues 2191.”

Form 990EZ, Part I, Line 16

“LODGE EXPENSES 1326.”

Form 990EZ, Part I, Line 16

“REAL ESTATE TAXES 2456.”

Form 990EZ, Part I, Line 16

“State registration fee 200.”

Form 990EZ, Part I, Line 16

“Donations to various organizations 4129.”

Form 990EZ, Part I, Line 16

“Secretary/treasurer fees 900.”

Form 990EZ, Part I, Line 16

“DEPRECIATION 3884.”

Form 990EZ, Part I, Line 16

“INSURANCE 2034.”

Form 990EZ, Part I, Line 16

“DARE PROGRAM 1000.”

Form 990EZ, Part I, Line 16

“BANK CHARGES 155.”

Raw XML Appendix164 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum09375381532
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 15
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIDNEY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045365
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0132810
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt05826
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IRS990EZ/FundraisingGrossIncomeAmt0129502
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0133803
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt060976
IRS990EZ/LandAndBuildingsGrp/EOYAmt057092
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0650
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0193786
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1450
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2450
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBBY BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WARREN MELERINE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIAN BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3AARON WESBECKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BILL BOOTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt023482
IRS990EZ/OtherRevenueTotalAmt01505
IRS990EZ/PrimaryExemptPurposeTxt0TO BETTER THE INTEREST OF LAW ENFORCEMENT PERSONNEL
IRS990EZ/PrintingPublicationsPostageAmt0272
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTION OF POLICE WORK THROUGH THE SPONSORSHIP OF SPORTS LEAGUES, MEETINGS AND BANQUET, GOLF OUTING, PICNICS,AND DONATIONS TO VARIOUS LOCAL CLUBS AND ORGANIZATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SUPPORT OF STATE F.O.P. ORGANIZATION THROUGH A PER CAPITA DUES TAX
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SCHOLARSHIPS & AWARDS TO GRADUATING SENIORS WHO ARE INGOOD ACADEMIC STANDING WHO ARE RESIDENTS OF SHELBY COUNTY, OHIOAND DEMONSTRATE FINANCIAL NEED FOR COLLEGE EXPENSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05129
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12191
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt25000
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt098444
IRS990EZ/SpecialEventsNetIncomeLossAmt031058
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt029533
IRS990EZ/TotalProgramServiceExpensesAmt012320
IRS990EZ/TotalRevenueAmt035359
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt098444
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SHOP W/COP PROMOTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPRING CAMPAIGN FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt067475
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt062027
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0129502
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt067475
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt062027
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0129502
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt031058
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt098444
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt061228
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt037216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 1505.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PO BOX FEE 207.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS 5000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES & PER CAPITA DUES 2191.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LODGE EXPENSES 1326.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REAL ESTATE TAXES 2456.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6STATE REGISTRATION FEE 200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DONATIONS TO VARIOUS ORGANIZATIONS 4129.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SECRETARY/TREASURER FEES 900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DEPRECIATION 3884.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10INSURANCE 2034.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DARE PROGRAM 1000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BANK CHARGES 155.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WARREN MELERINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09374981111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE #138 GATEWAY LODGE
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0341234732
ReturnHeader/Filer/PhoneNum09374981111
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 15
ReturnHeader/Filer/USAddress/CityNm0SIDNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045365
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341664619
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETH J RETHMAN CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014800 COUNTY ROAD 25A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045302
ReturnHeader/PreparerPersonGrp/PhoneNum09373947467
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH J RETHMAN CPA
ReturnHeader/ReturnTs02025-05-06T05:04:50-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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