2026-02-09T12:19:43-05:00 2025-09-30 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2024-10-01 230971978 FRATERNAL ORDER OF POLICE 5 MICHAEL G LUTZ LODGE FRAT 2156293600 11630 CAROLINE RD PHILADELPHIA PA 19154 WILLIE SIERRA TREASURER 2156293600 2026-01-06 true JOHN FEKETE CPA P00956964 8569855688 2026-02-09 2024 2025-03-06 01:10:19Z ROOSEVELT POPLAR 8061405 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 10 10 43 50 24933 0 6771726 6688920 3192 0 790903 1253591 7565821 7942511 0 0 2684239 2907949 0 0 3864464 3781451 6548703 6689400 1017118 1253111 4804236 6094127 275452 312232 4528784 5781895 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 43 0 true 43 true true true false false false false false false false X 10 10 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 ROOSEVELT POPLAR PRESIDENT 32.00 8.00 X 226809 0 22015 STEVE WEILER VICE PRESIDE 32.00 8.00 X 37284 0 17211 JOHN MC GRODY VICE PRESIDE 32.00 8.00 X 182597 0 23024 JOHN MCLAUGLIN VICE PRESIDE 32.00 8.00 X 182297 0 21958 NICK DENOFA VICE PRESIDE 32.00 8.00 X 198893 0 22557 JOHN HOYT TRUSTEE 32.00 8.00 X 182297 0 23012 MICHAEL TRASK FINANCIAL SE 32.00 8.00 X 182297 0 15720 PETE SWERYDA RECORDING SE 32.00 8.00 X 162101 0 15720 SHARON JONAS CONDUCTOR 32.00 8.00 X 182297 0 22309 WILLIE SIERRA TREASURER 32.00 8.00 X 182297 0 23012 1719169 206538 9 false true false THE VELARIUM GROUP LLC 5750 BLUE FEATHER PL LONGMONT CO 80503 IT SERVICES 242812 WILLIG WILLIAMS & DAVIDSON 1845 WALNUT STREET 24TH FLOOR PHILADELPHIA PA 19103 LEGAL 215294 ABBIT COMMUNICATIONS LLC 1 CHALFORD LANE WILLINGBORO NJ 08046 IT SERVICES 186944 3 MEMBERSHIP DUES 900099 6622920 6622920 BENEFIT ADMIN FEE 525100 66000 66000 6688920 181002 118894 62108 62108 REIMBURSEMENT FROM CAROLINE R 999999 800000 800000 MISCELLANEOUS 999999 366550 366550 PEACE OFFICER 541800 24933 24933 1191483 7942511 7855470 24933 62108 1719169 1547251 171918 497799 448020 49779 442712 398441 44271 248269 223442 24827 408964 408964 135821 135821 435987 435987 1469700 1469700 57017 57017 66452 66452 52049 52049 95509 95509 STATE & NATIONAL DUES 470450 470450 FUNERALS & SPECIAL EVENTS 315944 315944 MISCELLANEOUS 91948 91948 GIFTS & DONATIONS 84278 84278 97332 43040 54292 6689400 3746283 2943117 0 4196850 5178546 206649 271296 8230 314239 103488 77476 143720 145819 924543 817792 145299 106751 4804236 6094127 275452 312232 275452 312232 X 4528784 5781895 4528784 5781895 4804236 6094127 X 1253111 X false true X true false 924543 817792 106751 106751 X 7904671 7904671 37840 37840 7942511 6651560 6651560 37840 37840 6689400 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 THAN 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 2022. SCHEDULE D, PAGE 4, PART XI, LINE 4B CLASSIFICATION OF PEACE OFFICERS EXPENSE 37,840 SCHEDULE D, PAGE 4, PART XII, LINE 4B CLASSIFICATION OF PEACE OFFICERS EXPENSE 37,840 false false false ROOSEVELT POPLAR PRESIDENT 226809 6295 15720 248824 JOHN MC GRODY VICE PRESIDENT 182597 7304 15720 205621 JOHN MCLAUGLIN VICE PRESIDENT 182297 6238 15720 204255 NICK DENOFA VICE PRESIDENT 198893 6837 15720 221450 JOHN HOYT TRUSTEE 182297 7292 15720 205309 MICHAEL TRASK FINANCIAL SECTY 182297 15720 198017 PETE SWERYDA RECORDING SECTY 162101 15720 177821 SHARON JONAS CONDUCTOR 182297 6589 15720 204606 WILLIE SIERRA TREASURER 182297 7292 15720 205309 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 PEACE OFFICERS EXPENSE -37,840 CLASSIFICATION OF PEACE OFFICERS EXPENSE 37,840 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 1500000 FAIR VALUE 11630 CAROLINE RD ACQUISITION INC D 4529537 LOAN GUARANTEE FOP LODGE 5 HOME ASSOCIATION D 260360 CASH VALUE