Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Fraternal Order of Police
EIN 52-1788701 • 501(c)8 • Westminster, MD
Profile
To support and defend the constitution of the united states and of the state of maryland; to promote a more professional, personal, efficient cooperation among the law enforcement officers in the state of maryland; to foster enforcement of the law and order; to encourage social, charitable, and educational activities among all law enforcement officers; to advocate and strive for uniform application of civil service merit system for appointment and promotion; and to promote fraternalism and mutual aid among our members and the people we serve.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% 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
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Down$81,205
Down $17,253 (-18%) from 2023
Liabilities
Down$621
Down $746 (-55%) from 2023
Net Assets
Down$80,584
Down $16,507 (-17%) from 2023
Revenue
Up$130,265
Up $15,064 (+13%) from 2023
Expenses
Up$146,776
Up $24,585 (+20%) from 2023
Net Income
Down-$16,511
Down $9,521 (-136%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $81,205
- Liabilities
- $621
- Net assets
- $80,584
- Revenue
- $130,265
- Expenses
- $146,776
- Net income
- -$16,511
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $174,207
Mission and Program Overview
Mission
To support and defend the constitution of the united states and of the state of maryland; to promote a more professional, personal, efficient cooperation among the law enforcement officers in the state of maryland; to foster enforcement of the law and order; to encourage social, charitable, and educational activities among all law enforcement officers; to advocate and strive for uniform application of civil service merit system for appointment and promotion; and to promote fraternalism and mutual aid among our members and the people we serve.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| N/A | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ASHLEY OWENS | President | - | $0 | - | - |
| RUSSELL TOURANGEAU | Vice Preside | - | $0 | - | - |
| KYLE SHEEKS | Treasurer | - | $0 | - | - |
| JUSTIN SHRIVER | Secretary | - | $0 | - | - |
| PAUL NOLTE | Sergeant At | - | $0 | - | - |
| TIM PHEABUS | State Truste | - | $0 | - | - |
| TOM WHALEN | Conductor | - | $0 | - | - |
| ERIC HELM | Chaplain | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Fraternal Order of Police
- EIN
- 52-1788701
- Phone
- 4437897499
- Address
- 359 MANCHESTER RD, WESTMINSTER, MD 21157
Signing Officer
- Name
- Kyle Sheeks
- Title
- Treasurer
- Phone
- 4437897499
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Shaneybrook & Associates Inc
- Address
- 1388 N MAIN ST, HAMPSTEAD, MD 21074
- Preparer
- Robert Shaneybrook Iii Ea
- Phone
- 4102398948
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Other revenue 554 total 554”
Form 990-ez, Part I, Line 10
“Fop grand national lodge 4,032 fop maryland state lodge 3,130”
Form 990-ez, Part I, Line 16
“Expenses office 2,550 conferences/meetings 2,613 ad insurance 5,696 insurance 598 bank service charges 10 donations 6,123 food & beverage 7,171 merchant processing fees 660 miscellaneous 40 total 25,461”
Form 990-ez, Part I, Line 20
“PPA 0”
Form 990-ez, Part II, Line 26
“CAPITAL ONE 1,367 621”
Form 990-ez, Part III
“To support and defend the constitution of the united states and of the state of maryland; to promote a more professional, personal, efficient cooperation among the law enforcement officers in the state of maryland; to foster enforcement of the law and order; to encourage social, charitable, and educational activities among all law enforcement officers; to advocate and strive for uniform application of civil service merit system for appointment and promotion; and to promote fraternalism and mutual aid among our members and the people we serve.”
Raw XML Appendix136 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 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KYLE SHEEKS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4437897499 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 359 MANCHESTER RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WESTMINSTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21157 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 98462 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 81205 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 125780 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 32112 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16511 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 38862 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 98462 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 81205 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 11564 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 2255 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 7162 |
| IRS990EZ/GrossReceiptsAmt | 0 | 174207 |
| IRS990EZ/GroupExemptionNum | 0 | 1199 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 381 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 97095 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 80584 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 97095 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 80584 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 75291 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ASHLEY OWENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RUSSELL TOURANGEAU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KYLE SHEEKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JUSTIN SHRIVER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PAUL NOLTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | TIM PHEABUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | TOM WHALEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ERIC HELM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SERGEANT AT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | STATE TRUSTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | CONDUCTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | CHAPLAIN |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25461 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 554 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO SUPPORT AND DEFEND THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF MARYLAND; TO PROMOTE A MORE PROFESSIONAL, PERSONAL, EFFICIENT COOPERATION AMONG THE LAW ENFORCEMENT OFFICERS IN THE STATE OF MARYLAND; TO FOSTER ENFORCEMENT OF THE LAW AND ORDER; TO ENCOURAGE SOCIAL, CHARITABLE, AND EDUCATIONAL ACTIVITIES AMONG ALL LAW ENFORCEMENT OFFICERS; TO ADVOCATE AND STRIVE FOR UNIFORM APPLICATION OF CIVIL SERVICE MERIT SYSTEM FOR APPOINTMENT AND PROMOTION; AND TO PROMOTE FRATERNALISM AND MUTUAL AID AMONG OUR MEMBERS AND THE PEOPLE WE SERVE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1561 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | N/A |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 34367 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 11830 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -266 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1367 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 621 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 146776 |
| IRS990EZ/TotalRevenueAmt | 0 | 130265 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.FOP20.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER REVENUE 554 TOTAL 554 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FOP GRAND NATIONAL LODGE 4,032 FOP MARYLAND STATE LODGE 3,130 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXPENSES OFFICE 2,550 CONFERENCES/MEETINGS 2,613 AD INSURANCE 5,696 INSURANCE 598 BANK SERVICE CHARGES 10 DONATIONS 6,123 FOOD & BEVERAGE 7,171 MERCHANT PROCESSING FEES 660 MISCELLANEOUS 40 TOTAL 25,461 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PPA 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CAPITAL ONE 1,367 621 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO SUPPORT AND DEFEND THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF MARYLAND; TO PROMOTE A MORE PROFESSIONAL, PERSONAL, EFFICIENT COOPERATION AMONG THE LAW ENFORCEMENT OFFICERS IN THE STATE OF MARYLAND; TO FOSTER ENFORCEMENT OF THE LAW AND ORDER; TO ENCOURAGE SOCIAL, CHARITABLE, AND EDUCATIONAL ACTIVITIES AMONG ALL LAW ENFORCEMENT OFFICERS; TO ADVOCATE AND STRIVE FOR UNIFORM APPLICATION OF CIVIL SERVICE MERIT SYSTEM FOR APPOINTMENT AND PROMOTION; AND TO PROMOTE FRATERNALISM AND MUTUAL AID AMONG OUR MEMBERS AND THE PEOPLE WE SERVE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KYLE SHEEKS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4437897499 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRATERNAL ORDER OF POLICE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CARROLL COUNTY LODGE 20 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAT |
| ReturnHeader/Filer/EIN | 0 | 521788701 |
| ReturnHeader/Filer/PhoneNum | 0 | 4437897499 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 359 MANCHESTER RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WESTMINSTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21157 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 204787161 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SHANEYBROOK & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1388 N MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HAMPSTEAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21074 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4102398948 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT SHANEYBROOK III EA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T10:32:49-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.