2024-01-26T14:57:04-05:00 2023-09-30 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2022-10-01 230971978 FRATERNAL ORDER OF POLICE 5 MICHAEL G LUTZ LODGE FRAT 2156293600 11630 CAROLINE RD PHILADELPHIA PA 19154 WILLIE SIERRA TREASURER 2156293600 2023-12-06 WILLIE SIERRA 888008888 false JOHN FEKETE CPA P00956964 8569855688 2024-01-26 2022 2023-04-26 12:10:37Z JOHN MCNESBY 11630 CAROLINE RD PHILADELPHIA PA 19154 6832565 false X FOP5.ORG X 1939 PA TO CULTIVATE THE MUTUAL FRIENDSHIPS OF FRATERNITY, AND DESIRING TO FOSTER AND ENCOURAGE THE HIGHEST DEGREE OF SKILL, EFFICIENCY, DISCIPLINE, AND LOYALTY AMONG THE MEMBERS 11 11 45 50 125602 0 6389192 6288828 17425 487305 318162 6876497 6624415 0 0 3035926 2917716 0 0 3858506 3068855 6894432 5986571 -17935 637844 3187559 3776776 313737 265110 2873822 3511666 X TO CULTIVATE THE MUTUAL FRIENDSHIPS OF FRATERNITY, AND DESIRING TO FOSTER AND ENCOURAGE THE HIGHEST DEGREE OF SKILL, EFFICIENCY, DISCIPLINE, AND LOYALTY AMONG THE MEMBERS false false THE FOP MAINTAINS THE LIFE INSURANCE PROGRAM FOR ACTIVE POLICE OFFICERS. THE FOP FULFILLS THE REQUIREMENT BY ENGAGING AN INSURANCE COMPANY TO PROVIDE THE POLICIES THAT ARE THE BEST THAT THE FOP CAN NEGOTIATE. THE FOP SUPPLEMENTS AN ELECTED BODY OF REPRESENTATIVES TO ATTEND THE NATIONAL AND STATE CONVENTIONS. THE FOP PAYS SOME OF THE NATIONAL AND ALL OF THE STATE MEMBERSHIP DUES FOR ITS MEMBERS. AWARDS AND MEMORIAL EVENTS ARE CONDUCTED BY THE FOP TO RECOGNIZE OUTSTANDING PERFORMANCE BY THE OFFICERS false false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 45 0 true 45 true true true false false false false false false false X 11 11 false false false false true true true true true false false true false false false false false false X X CONTROLLER 2156293600 11630 CAROLINE RD PHILADELPHIA PA 19154 JOHN MCNESBY PRESIDENT 35.00 10.00 X 217971 0 22847 ROOSEVELT POPLAR CHIEF OF STA 32.00 8.00 X 183217 0 21386 STEVE WEILER VICE PRESIDE 32.00 8.00 X 124816 0 19312 JOHN MC GRODY VICE PRESIDE 32.00 8.00 X 167318 0 22405 NICK DENOFA VICE PRESIDE 32.00 8.00 X 167018 0 21423 JOHN HOYT RECORDING SE 32.00 8.00 X 167018 0 22393 MICHAEL TRASK FINANCIAL SE 32.00 8.00 X 175383 0 15720 SHARON JONAS CONDUCTOR 32.00 8.00 X 167018 0 22393 WILLIE SIERRA TREASURER 32.00 8.00 X 175383 0 22393 JOHN RUANE TRUSTEE 32.00 8.00 X 77619 0 18798 TERRY REID TRUSTEE 32.00 8.00 X 141023 0 20498 1763784 229568 10 false true false ABBIT COMMUNICATIONS LLC 1 CHALFORD LANE WILLINGBORO NJ 08046 IT SERVICES 161411 1 MEMBERSHIP DUES 900099 6222828 6222828 BENEFIT ADMIN FEE 525100 66000 66000 6288828 66658 49233 17425 17425 17425 293066 158917 134149 134149 PEACE OFFICER 541800 125602 125602 MISCELLANEOUS 58411 58411 184013 6624415 6364664 125602 134149 1763784 1763784 408103 190914 217189 506798 456118 50680 239031 215128 23903 217965 217965 117309 117309 337460 337460 544700 544700 136985 136985 105542 105542 64049 64049 99449 99449 STATE & NATIONAL DUES 496447 496447 FUNERALS & SPECIAL EVENTS 361132 361132 GIFTS & DONATIONS 188937 188937 MISCELLANEOUS 139685 139685 259195 196536 62659 5986571 4588668 1397903 0 2396001 2946176 117422 112576 260360 260360 121157 113488 150630 142669 925123 723616 141989 201507 3187559 3776776 313737 265110 313737 265110 X 2873822 3511666 2873822 3511666 3187559 3776776 X 637844 X false true X true false 925123 723616 201507 201507 X 6506268 6506268 118147 118147 6624415 5868424 5868424 118147 118147 5986571 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501 (C) (8) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM STATE TAXES UNDER STATUES OF THE COMMONWEALTH OF PENNSYLVANIA. FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THPN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2020. SCHEDULE D, PAGE 4, PART XI, LINE 4B CLASSIFICATION OF ADVERTISING & INSURANCE EXP 118,147 SCHEDULE D, PAGE 4, PART XII, LINE 4B CLASSIFICATION OF ADVERTISING AND INSURANCE EXP 118,147 false false false JOHN MCNESBY PRESIDENT 217971 7127 15720 240818 ROOSEVELT POPLAR CHIEF OF STAFF 183217 5666 15720 204603 JOHN MC GRODY VICE PRESIDENT 167318 6685 15720 189723 NICK DENOFA VICE PRESIDENT 167018 5703 15720 188441 JOHN HOYT RECORDING SECTY 167018 6673 15720 189411 MICHAEL TRASK FINANCIAL SECTY 175383 15720 191103 SHARON JONAS CONDUCTOR 167018 6673 15720 189411 WILLIE SIERRA TREASURER 175383 6673 15720 197776 TERRY REID TRUSTEE 141023 4778 15720 161521 FORM 990, PAGE 2, PART III, LINE 4D AWARDS AND MEMORIAL EVENTS ARE CONDUCTED BY THE FOP TO RECOGNIZE OUTSTANDING PERFORMANCE BY THE OFFICERS FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B YES FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED AT THE EXECUTIVE BOARD MEETING FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9 CLASSIFICATION OF ADVERTISING & INSURANCE EXP -118,147 CLASSIFICATION OF ADVERTISING AND INSURANCE EXP 118,147 FOP LODGE 5 CHARITABLE FOUNDATION 11630 CAROLINE RD PHILADELPHIA PA 19154 203124928 CHARITABLE PA 501C3 10 N/A false FOP LODGE 5 HOME ASSOCIATION 11630 CAROLINE RD PHILADELPHIA PA 19154 211501511 SOCIAL CLU PA 501C7 N/A false 11630 CAROLINE RD ACQUISITION INC 11630 CAROLINE RD PHILADELPHIA PA 19154 232950149 BUILDING H PA 501C2 N/A false false false false true false false false false false false true false false false false false false false false 11630 CAROLINE RD ACQUISITIONS INC K 544700 FAIR VALUE 11630 CAROLINE RD ACQUISITION INC D 4724737 LOAN GUARANTEE FOP LODGE 5 HOME ASSOCIATION D 260360 CASH VALUE