Liabilities / Assets
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Fraternal Order of Police
EIN 52-1051748 • 501(c)8 • Rosedale, MD
Profile
To encourage fraternal, educational, charitable and social activities among law enforcement officers and cultivate a spirit of fraternalism with mutual helpfulness among our members and the people we serve.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Up$402,664
Up $19,694 (+5.1%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$402,664
Up $19,694 (+5.1%) from 2023
Revenue
Down$85,388
Down $292,109 (-77%) from 2023
Expenses
Down$65,694
Down $13,960 (-18%) from 2023
Net Income
Down$19,694
Down $278,149 (-93%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $402,664
- Liabilities
- $0
- Net assets
- $402,664
- Revenue
- $85,388
- Expenses
- $65,694
- Net income
- $19,694
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 21, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $85,388
Mission and Program Overview
Mission
Fraternal organization
To encourage fraternal, educational, charitable and social activities among law enforcement officers and cultivate a spirit of fraternalism with mutual helpfulness among our members and the people we serve.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| LEGAL DEFENSE AND OTHER BENEFITS WERE PROVIDED UNDER AN ESTABLISHED SYSTEM TO MEMBERS OF THIS FRATERNAL ORGANIZATION WHICH OPERATES IN CONJUNCTION WITH THE NATIONAL FRATERNAL ORDER OF POLICE. | $0 | $60,963 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES BROOKES SMITH IV | President | PT | $0 | - | - |
| ROSWELL E JONES | Vice President | PT | $0 | - | - |
| JAMES E LAISURE | Treasurer | PT | $0 | - | - |
| GEORGE B HARRISON | Secretary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Fraternal Order of Police
- EIN
- 52-1051748
- Phone
- 4432861886
- Address
- 9303 PHILADELPHIA RD UNIT 3, ROSEDALE, MD 21237
Signing Officer
- Name
- James E Laisure
- Title
- Treasurer
- Phone
- 4432861886
- Signed
- 2025-05-21
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sassetti LLC
- Address
- 2107 SWIFT DRIVE SUITE 210, OAK BROOK, IL 60523
- Preparer
- Ashley Friedman
- Phone
- 7083861433
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest income. Amount: 12,089. Description: paypal sales. Amount: 50. Total to form 990-ez, line 8: 12,139.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: miscellaneous. Amount: 2,322. Description: insurance. Amount: 1,199. Description: fop merchandise. Amount: 552. Description: bank fees. Amount: 2,589. Description: taxes & licenses. Amount: 7,615. Description: conference. Amount: 564. Description: subscriptions. Amount: 68. Description: meals. Amount: 165. Description: meeting expense. Amount: 1,828. Total to form 990-ez, line 16: 16,902.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: investment - sweep. Beg. Of year amount: 360,937. End of year amount: 369,547.”
Raw XML Appendix119 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 47350 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JAMES LAISURE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4432861886 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9303 PHILADELPHIA RD UNIT 3 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROSEDALE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21237 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 22033 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 33117 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 19694 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 382970 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 402664 |
| IRS990EZ/GrossReceiptsAmt | 0 | 85388 |
| IRS990EZ/GroupExemptionNum | 0 | 1199 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 73249 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 382970 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 402664 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 382970 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 402664 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1442 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JAMES BROOKES SMITH IV |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROSWELL E JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES E LAISURE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GEORGE B HARRISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 360937 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 369547 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16902 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 12139 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS AND CULTIVATE A SPIRIT OF FRATERNALISM WITH MUTUAL HELPFULNESS AMONG OUR MEMBERS AND THE PEOPLE WE SERVE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | LEGAL DEFENSE AND OTHER BENEFITS WERE PROVIDED UNDER AN ESTABLISHED SYSTEM TO MEMBERS OF THIS FRATERNAL ORGANIZATION WHICH OPERATES IN CONJUNCTION WITH THE NATIONAL FRATERNAL ORDER OF POLICE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60963 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 65694 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60963 |
| IRS990EZ/TotalRevenueAmt | 0 | 85388 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 12,089. DESCRIPTION: PAYPAL SALES. AMOUNT: 50. TOTAL TO FORM 990-EZ, LINE 8: 12,139. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: MISCELLANEOUS. AMOUNT: 2,322. DESCRIPTION: INSURANCE. AMOUNT: 1,199. DESCRIPTION: FOP MERCHANDISE. AMOUNT: 552. DESCRIPTION: BANK FEES. AMOUNT: 2,589. DESCRIPTION: TAXES & LICENSES. AMOUNT: 7,615. DESCRIPTION: CONFERENCE. AMOUNT: 564. DESCRIPTION: SUBSCRIPTIONS. AMOUNT: 68. DESCRIPTION: MEALS. AMOUNT: 165. DESCRIPTION: MEETING EXPENSE. AMOUNT: 1,828. TOTAL TO FORM 990-EZ, LINE 16: 16,902. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: INVESTMENT - SWEEP. BEG. OF YEAR AMOUNT: 360,937. END OF YEAR AMOUNT: 369,547. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES E LAISURE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4432861886 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRATERNAL ORDER OF POLICE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | MARYLAND STATE POLICE LODGE #76 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAT |
| ReturnHeader/Filer/EIN | 0 | 521051748 |
| ReturnHeader/Filer/PhoneNum | 0 | 4432861886 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9303 PHILADELPHIA RD UNIT 3 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROSEDALE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21237 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 362239746 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SASSETTI LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2107 SWIFT DRIVE SUITE 210 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OAK BROOK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 60523 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7083861433 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ASHLEY FRIEDMAN |
| ReturnHeader/ReturnTs | 0 | 2025-05-21T16:55:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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