Civic Intelligence

Washington County MD Lodge 150

EIN 86-1785227 • 501(c)8 • Clear Spring, MD

Profile

The lodge is formed for the purpose of bettering existing conditions of police officers; to encourage relationships, protection and cooperation among police officers; to provide for and maintain a fund, from dues and fundraising, for the support and burial of its members.

PO Box 635Clear Spring, MD 21722

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

92nd percentile

39%

Higher net margin than 92% 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

92nd percentile

35%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

18th percentile

-25%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$82,695

Up $21,429 (+35%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$82,695

Up $21,429 (+35%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin92nd percentile

Revenue

Down

$54,304

Down $18,219 (-25%) from 2023

Expenses

Down

$32,875

Down $18,144 (-36%) from 2023

Net Income

Down

$21,429

Down $75 (-0.3%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

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

$100K$50K$0Assets 2021: $7,375Net Assets 2021: $7,3752021Assets 2022: $39,762Net Assets 2022: $39,7622022Assets 2023: $61,266Net Assets 2023: $61,2662023Assets 2024: $82,695Net Assets 2024: $82,6952024

Highlighted filing

2024

Assets$82,695
Liabilities-
Net Assets$82,695
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$80K$60K$40K$20K$0Revenue 2021: $20,648Expenses 2021: $13,273Net Income 2021: $7,3752021Revenue 2022: $65,507Expenses 2022: $33,120Net Income 2022: $32,3872022Revenue 2023: $72,523Expenses 2023: $51,019Net Income 2023: $21,5042023Revenue 2024: $54,304Expenses 2024: $32,875Net Income 2024: $21,4292024

Highlighted filing

2024

Revenue$54,304
Expenses$32,875
Net Income$21,429
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$82,695
Liabilities
-
Net assets
$82,695
Revenue
$54,304
Expenses
$32,875
Net income
$21,429
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$82.7$82.7$54.3$32.9$21.4
2023Detailed filing. Detailed filing data is available for this year.$61.3$61.3$72.5$51.0$21.5
2022Detailed filing. Detailed filing data is available for this year.$39.8$39.8$65.5$33.1$32.4
2021Detailed filing. Detailed filing data is available for this year.$7.38$7.38$20.6$13.3$7.38
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
$55,417
Mission and Program Overview

Mission

The lodge is formed for the purpose of bettering existing conditions of police officers; to encourage relationships, protection and cooperation among police officers; to provide for and maintain a fund, from dues and fundraising, for the support and burial of its members.

Program Services

DescriptionGrantsExpenses
SUPPORT AND RESOURCES PROVIDED TO MEMBERS, RELATED FAMILY MEMBERS, AND OTHER AFFLIATED GROUPS.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN KLAPPERTPresident-$0--
JACOB DEMERSVice Preside-$0--
CASEY SWOPESecretary-$0--
JOSHUA MCCAULEYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Washington County Md Lodge 150
EIN
86-1785227
Phone
2406754909
Address
PO BOX 635, CLEAR SPRING, MD 21722

Signing Officer

Name
Kevin Klappert
Title
President
Phone
2406754909
Signed
2025-11-04
Discuss with paid preparer
Yes

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19405 EMERALD SQUARE STE 1400, HAGERSTOWN, MD 21742
Preparer
Kelly a Garbinski CPA
Phone
3017335020
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Maryland fraternal order of police dues 1,703 8302 cove road dundalk, md 21222 fraternal order of police dues 1,093 701 marriott drive nashville, tn 37214 fraternal order of police legal defense 28,672 701 marriott drive nashville, tn 37214”

Form 990-ez, Part I, Line 16

“Expenses office expense 315 member events 415 miscellaneous expense 121 taxes & licenses 300 total 1,151”

Form 990-ez, Part III

“The lodge is formed for the purpose of bettering existing conditions of police officers; to encourage relationships, protection and cooperation among police officers; to provide for and maintain a fund, from dues and fundraising, for the support and burial of its members.”

Raw XML Appendix104 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/PersonNm0JOSHUA MCCAULEY
IRS990EZ/BooksInCareOfDetail/PhoneNum02406754909
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 635
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLEAR SPRING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021722
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061266
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt082695
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01486
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt021429
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0106
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt061266
IRS990EZ/Form990TotalAssetsGrp/EOYAmt082695
IRS990EZ/GamingGrossIncomeAmt01315
IRS990EZ/GrantsAndSimilarAmountsPaidAmt031618
IRS990EZ/GrossReceiptsAmt055417
IRS990EZ/GroupExemptionNum01199
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt052616
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061266
IRS990EZ/NetAssetsOrFundBalancesEOYAmt082695
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061266
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt082695
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEVIN KLAPPERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JACOB DEMERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CASEY SWOPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSHUA MCCAULEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01151
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE LODGE IS FORMED FOR THE PURPOSE OF BETTERING EXISTING CONDITIONS OF POLICE OFFICERS; TO ENCOURAGE RELATIONSHIPS, PROTECTION AND COOPERATION AMONG POLICE OFFICERS; TO PROVIDE FOR AND MAINTAIN A FUND, FROM DUES AND FUNDRAISING, FOR THE SUPPORT AND BURIAL OF ITS MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORT AND RESOURCES PROVIDED TO MEMBERS, RELATED FAMILY MEMBERS, AND OTHER AFFLIATED GROUPS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt01113
IRS990EZ/SpecialEventsNetIncomeLossAmt0202
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032875
IRS990EZ/TotalRevenueAmt054304
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARYLAND FRATERNAL ORDER OF POLICE DUES 1,703 8302 COVE ROAD DUNDALK, MD 21222 FRATERNAL ORDER OF POLICE DUES 1,093 701 MARRIOTT DRIVE NASHVILLE, TN 37214 FRATERNAL ORDER OF POLICE LEGAL DEFENSE 28,672 701 MARRIOTT DRIVE NASHVILLE, TN 37214
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE EXPENSE 315 MEMBER EVENTS 415 MISCELLANEOUS EXPENSE 121 TAXES & LICENSES 300 TOTAL 1,151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LODGE IS FORMED FOR THE PURPOSE OF BETTERING EXISTING CONDITIONS OF POLICE OFFICERS; TO ENCOURAGE RELATIONSHIPS, PROTECTION AND COOPERATION AMONG POLICE OFFICERS; TO PROVIDE FOR AND MAINTAIN A FUND, FROM DUES AND FUNDRAISING, FOR THE SUPPORT AND BURIAL OF ITS MEMBERS.
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
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN KLAPPERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02406754909
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON COUNTY MD LODGE 150
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOP INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0861785227
ReturnHeader/Filer/PhoneNum02406754909
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 635
ReturnHeader/Filer/USAddress/CityNm0CLEAR SPRING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021722
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0520783935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH ELLIOTT KEARNS & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019405 EMERALD SQUARE STE 1400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAGERSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021742
ReturnHeader/PreparerPersonGrp/PhoneNum03017335020
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY A GARBINSKI CPA
ReturnHeader/ReturnTs02025-11-17T09:37:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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