Form 990 OMB No 1545-0047 Return of Organization Exempt From Income Tax Department of the Treasury Internal Revenue Service The o rga nization may have to use a copy of this return to satisfy state reporting requirements. A For the 2012 calen dar year, or tax year beginning B Check if applicable C Name of organization , 2012 , and ending Oct 1 Doing Business As Name change Number and street (or P 0 box if mail is not delivered to street addr) 23-0971978 Room/suite E City, town or country Amended return PHILADELPHIA State ZIP code + 4 PA 19154 F Name and address of principal officer Application pending JOHN MCNESBY 1336 SPRING GARDEN ST PHI LADELPHIA I Tax-exempt status J Website: ^ K Form of organization 501(cX3) 501(c) ( 8 Corporation Trust Telephone number (215) 11630 CAROLINE RD Terminated , 2013 Se p 30 Identification Number PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 D Employer Address change Initial return 2012 1 Under section 501 (c), 527, or 4947(aXl) of the Internal Revenue Code (except black lung benefit trust or private foundation) (insert no.) PA 19090 14947(ax1) or 629-3600 G Gross receipts $ 6, 323, 002 . H(a) Is this a group return for affiliates? Yes H(b) Are all affiliates included? If 'No,' attach a list (see instructions) Yes No 11 No 1527 IH(c) Group exemption number 0' N/A Association L Year of F o rma tion Other 1939 M State of legal domicile PA Ri 1,, .'c. Summary 1 ca ? C °'d Q r 2D¢ C% 1 1 Briefly describe the organization ' s mission or most significant activities TO CULTIVATE THE MUTUAL FRIENDSHIPS ----------------------------OF FRATERNITY,-AND-DESIRING-TO FOSTER AND ENCOURAGE THE HIGHEST - - - - - - - - - - - - - - DEGREE OF -SKILL,- EFFICIENCY, DISCIPLINE,-AND-LOYALTY AMONG THE ----------------------POLICE 6FFiCRS _ _ _ _ _ _ _OF _ _ PHILADELPHIA _ _ _ _ _ _ _ _ D _SHERIFFS _ _ _ _ _ _ _DEPUTIES -_f_AN --------- -------2 Check this box 1, rT the oraanlzatlon discontinued its ooerations or disoosed of more than 25% of its net assets. 3 3 Number of voting members of the governing body (Part VI, line 1a) 10 4 4 Number of independent voting members of the governing body (Part VI, line 1 b) 10 5 42 5 Total number of individuals employed in calendar year 2012 (Part V, line 2a) 6 Total number of volunteers (estimate if necessary) 6 50 7a Total unrelated business revenue from Part VIII, column (C), line 12 7a 96 , 997. 7b b Net unrelated business taxable income from Form 990-T, line 34 Prior Year Current Year 8 Contributions and grants (Part VIII, line 1h) 61. 9 Program service revenue (Part VIII, line 2g) 5, 934, 635. 5,924 , 019. 10 Investment Income (Part VIII, column (A), lines 3, 4, and 7d) 13,299. 16,583. 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 86,898. 91,051. 12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) 6, 034, 893. 6,031 , 653. 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 14 Benefits paid to or for members (Part IX, column (A), line 4) 1,075,677. 1, 087, 201. 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 2, 265, 279. 2, 081, 634. 16a Professional fundraising fees (Part IX, column (A),•Ime 11 e) C b Total fundraising expens Other expenses (Part IX 18 19 Total expenses Add line 1 17 (must equal Part IX, in (A), line 25) Revenue less expenses ^t racA G I Ifr&n ION4 2 Q 20 a 21 Z, 0. 17 22 oil Total assets (Part X, line 6)Total liabilities (Part X, II 6 0l e) @" . Net assets or fund balances Subtract line 21 from line 20 2, 269, 345. 2, 529, 391. 5, 438, 180. 596,713. Beginning of Current Year 5 , 870,347. 161,306. End of Year 1, 584, 811. 801, 895. 1,493,850. 1 , 461,248. 782, 916. 32,602. I Part{II : , I Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge Sign Here 6 Type or print name and title Pnntrrype preparer ' s name na;W (:j JOHN M KOWALSKI CPA M k(6 WAL! JOH Paid Preparer Firm's name ' KOWALSKI & FRANCHOIS Use Only Firm's address ' 302 HYDE PARK DOYLESTOWN May the IRS discuss this return with the preparer shown above? (see in! BAA For Paperwork Reduction Act Notice , see the separate instructio Form 990 (2012) P'^rt III 1 23-0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 2 Statement of Program Service Accomplishments Check if Schedule 0 contains a response to any question in this Part III Briefly describe the organization's missionTO CULTIVATE THE MUTUAL-FRIENDSHIPS ----------------------------------------------------------------OF FRATERNITY] _AND_DESIRING_TO FOSTER AND ENCOURAGE THE HIGHEST _ _ _ _ _ _ _ _ _ _ _ _ _ _ See Form 990 , Pa g e 2, Part III, Line 1 continued) -- - 2 3 4 Did the organization undertake any significant program services during the year which were not listed on the prior Yes ® No Form 990 or 990-EZr If 'Yes,' describe these new services on Schedule 0 Yes ® No Did the organization cease conducting , or make significant changes in how it conducts , any program services? If 'Yes,' describe these changes on Schedule 0 Describe the org anization ' s program service accomplishments for each of its three largest program services , as measured by expenses Section 501 (c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others , the total expenses , and revenue , if any, for each program service reported 4 a (Code: ) (Expenses including grants of )(Revenue THE FOP MAINTAINS THE LIFE-INSURANCE-PROGRAM-FOR-THE ACTIVE POLICE-OFFICERS- _ _ _ _ _ _ THE FOP FULFILLS THIS REQUIREMENT BY-ENGAGING-AN-INSURANCE-COMPANY-TO ------------------------------------------------------------PROVIDE THE POLICIES THAT ARE THE BEST THAT THE FOP CAN NEGOTIATE. --------------------------------------------------- 4 b (Code: ) (Expenses including grants of )(Revenue THE FOP SUPPLEMENTS AN ELECTED BODY OF REPRESENTATIVES-TO-ATTEND THE _ _ _ _ - _ _ _ -------------------------------NATIONAL AND STATE-CONVENTIONS. -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 4c (Code* ) (Expenses $ including grants of )(Revenue $ THE FOP PAYS SOME OF THE NATIONAL AND ALL OF THE STATE MEMBERSHIP ---------------------------------------------------DUESFOR ITS MEMBERS --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------4d Other program services. (Describe in Schedule 0 ) (Expenses $ including grants of $ 4e Total program service expenses ^ BAA TEEA0102 ) (Revenue $ 08108n2 Form 990 (2012) Form 990 (2012) & Pa PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 3 23-0971978 Checklist of Req uired Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete Schedule A 1 X 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes,' complete Schedule C, Part 1 3 X Section 501 (cX3) organizations Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part 11 4 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part 111 5 X Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part 1 6 X Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If 'Yes,' complete Schedule D, Part 11 7 X Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Part 111 8 X Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV 9 X 10 X 4 5 6 7 8 9 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If 'Yes,' complete Schedule D, Part V 11 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable ONE a Did the organization report an amount for land, buildings and equipment in Part X, line 10' If 'Yes,' complete Schedule D, Part VI 11a b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16' If 'Yes,' complete Schedule D, Part Vll 11b X c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII 11c X d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part IX 11d, X e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X 11e X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)' If 'Yes,' complete Schedule D, Part X 11 f X 12a X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete Schedule D, Parts XI, and Xll b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E 12b X X 13 X 14a X b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV 14b X Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If 'Yes,' complete Schedule F, Parts 11 and IV 15 X Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If 'Yes,' complete Schedule F, Parts Ill and IV 16 X Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 e' If 'Yes,' complete Schedule G, Part I (see instructions) 17 X Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1 c and 8a' If 'Yes,' complete Schedule G, Part 11 18 X 19 X 20 X 14a Did the organization maintain an office, employees, or agents outside of the United States? 15 16 17 18 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part Ill 20 a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? BAA TEEA0103 12/13/12 20b Form 990 (2012) Form 990 (2012) +PartI,V PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 4 23-0971978 Checkl ist of Required Schedules (continued) Yes 21 22 23 Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1'7 If 'Yes,' complete Schedule 1, Parts I and ll 21 X Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2' If 'Yes,' complete Schedule I, Parts I and Ill 22 X Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J 23 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, and that was issued after December 31, 2002' If 'Yes,' answer lines 24b through 24d and complete Schedule K. If 'No,'go to line 25 b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24a 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year' 24c 24d 25a Section 501(c)(3) and 501 (cX4) organizations . Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I 26 X X 25a 25b Was a loan to or b y a current or former officer, director, trustee, key employee, highest compensated employee, or disqualified person outstanding as of the end of the organization's tax year? If 'Yes,' complete Schedule L, Part l1 . 26 X Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part 111 27 X Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV 28a X b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV 28b X 28c 29 X 30 X 27 28 No c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV 29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes,' complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I 30 31 X 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete Schedule N, Part ll 32 X 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701- 2 and 301 .7701-3' If 'Yes,' complete Schedule R, Part I 33 X 34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts ll, 1/l, IV, and V, line 1 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)' b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2 34 35a 35b 36 Section 501(c)(3) organizations . Did the organization make any transfers to an exempt non-charitable related organization'? If 'Yes,' complete Schedule R, Part V, line 2 36 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI 37 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and 19? Note. All Form 990 filers are required to complete Schedule 0 BAA TEEA0104 08/08/12 X X X X X 38 Form 990 (2012) Form 990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 5 23-0971978 P_artY Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response to any question in this Part V n Yes I No 1 a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable b Enter the number of Forms W-2G included in line l a Enter -0- if not applicable 1 a 1 b 52 0 c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners' 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note . If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions) 3 a Did the organization have unrelated business gross income of or more duriang the year' $1,an000 b If 'Yes' has it filed a Form 990-T for this year? If 'No,' provide an explanation in Schedule 0 4 a At any time during the calendar year, did the organization have interest in, or signature or other authority over, a financial account in a foreign country ( such as a bank account, securities account, or other financial account)? b If 'Yes,' enter the name of the foreign country See instructions for filing requirements for Form TD F 90-22 1, Report of Foreign Bank and Financial Accounts 5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T? 6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible' 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282' d If 'Yes,' indicate the number of Forms 8282 filed during the year I 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? 42 2b X 3a X X 34ab X 5a 5b 5c X X 6a X 6b 7a 7b X 7c X 7e 7f X X 7g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 8 9 a b 10 a b 11 a Sponsoring organizations maintaining donor advised funds and section 509(aX3) supporting organizations . Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? Sponsoring organizations maintaining donor advised funds. Did the organization make any taxable distributions under section 49667 Did the organization make a distribution to a donor, donor advisor, or related person? Section 501(c)(7) organizations. Enter Initiation fees and capital contributions included on Part VIII, line 12 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10 b Section 501(cx12) organizations. Enter Gross income from members or shareholders 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 11 b 12a Section 4947(aXl) non • exempt charitable trusts . Is the organization filing Form 990 in lieu of Form 1041 b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year I 12 bl 13 Section 501(cX29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note . See the instructions for additional information the organization must report on Schedule 0 b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b c Enter the amount of reserves on hand 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? b If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation in Schedule 0 BAA TEea 0105 Oa/Oa/12 9a 9b 12a 13a x Form 990 (2012) Form 990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 6 23-0971978 Part VI I Governance , Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. C he ck if Sc hedul e 0 contains a response to any question in thi s Part VI A. Yes 1 a Enter the number of voting members of the governing body at the end of the tax year If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0 b Enter the number of voting members included in line la, above, who are independent ra 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee? 3 Did the organization of officers, directors Did the organization since the prior Form 4 5 6 delegate control over management duties customarily performed by or under the direct supervision or trustees, or key employees to a management company or other person? make any significant changes to its governing documents 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders? 8 9 10 10 2 X 3 X 4 X X 5 6 X 7a X b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or other persons other than the governing body? 7b X Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following a The governing body? b Each committee with authority to act on behalf of the governing body? 8a 8b X X 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Is there any officer, director or trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0 No 9 X Section B. Policies (This Section B requests information about p olicies not required by the Internal Revenue Code. Yes 10a Did the organization have local chapters, branches, or affiliates? b If 'Yes; did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization 's exempt purposes? 11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 12a Did the organization have a written conflict of interest policy? If 'No,' go to line 13 b Were officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in Schedule 0 how this is done 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? 10a No X 10b 11a X 12a X 12b 12c 13 14 X X 15a 15b X X 16a Did the organization invest in , contribute assets to , or participate in a joint venture or similar arrangement with a taxable entity during the year? 16a X b If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law , and taken steps to safeguard the organization's exempt status with respect to such arrangements? 16b 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision' a The organization's CEO, Executive Director, or top management official b Other officers of key employees of the organization If 'Yes' to line 15a or 15b, describe the process in Schedule 0 (See instructions.) Section C . Disclosure List the states with which a copy of this Form 990 is required to be filed ^ ----------------------------Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990 -T (501 (c)(3)s only) available for public inspection Indicate how you make these available Check all that apply Other (explain in Schedule 0) ® Upon request FlAnother 's website F1 Own website F] 19 Describe in Schedule 0 whether (and if so, how) the organization makes its governing documents , conflict of interest policy, and financial statements available to the public during the tax year 20 State the name , physical address , and telephone number of the person who possesses the books and records of the organization: 17 18 ^ JOHN RUANE, TREASURER 1336 SPRING GARDEN ST ., _ PHILA_, _ _ _ _ _ PA - _19123 - _ _ _ _ ( 215)629_3600 -----------------------------BAA TEEAo1o6 08/08/12 Form 990 (2012) Page PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 ensation of Officers , Directors , Trustees , Key Employees, Highest Compensated Employees, and Ind _Iendent Contractors ❑ Check If Schedule 0 contains a response to any question in this Part VII Form 990 (2012) Section A . Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees 1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year • List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid • List all of the organization' s current key employees, if any See instructions for definition of 'key employee ' • List the organization' s five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations • List all of the organization' s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order- individual trustees or directors, institutional trustees, officers; key employees, highest compensated employees, and former such persons. ❑ Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (A) (B) Name and Title Average hours per wee k ( l is t any h ours for re l ated organiza tions below dotted line) Position (do not check more than one box, unless person is both an officer and a director /trustee ) ° n S(n Lq bt r N m o ,9 `^ 3 o o 9 ? v `_X ,T A m o (D) (E) (F) Reportable compensation from th e organiza t ion ( W - 2/1099 - MISC ) Reportable compensation from re l a t e d organiza t ions ( W - 2/1099 - MISC ) Estimated amount of other compensa t ion f rom th e organization and related organizations fD o 1 is CD CL _ _c!) JOHN_MCNESBY _ _ _ - - _ _ _ 60.00 PRES (2) JIM WHEELER X 129,622. 0. 0. X 103,722. 0. 0. X 103,722. 0. 0. X 103,722. 0. 0. X 129,612. 0. 0. X 103,722. 0. 0. X 103,722. 0. 0. X 103,722. 0. 0. 48.00 VP (3) JOHN RUANE 50.00 --------------------- ---TREASURER -(4) ROBERT BALLANTINE- - - _ _ 60_00 FINAN SECTY (5) ROOSEVELT POPLAR 20.00 ------------------- ---CHIEF OF STAFF -(6) ------------------ ---_Q STEVE WEILER _-_-____ 45.00 VP _(8) MICHAEL TRASK-_------ 40.00 VP (9) JOHN MC GRODY 40.00 -------------------- ---- VP 110)------------------- ---(11) ------------------- ---- (12) ------------------- ---- -13)------------------- ---(14) BAA TEEA0107 12/17/12 Form 990 (2012) Form 990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Pag e 8 23-0971978 I ran vu iSectlon A. Utticers , Directors , Trustees Key Em p loyees , and Hi g hest Com pensated Em p loyees (cont) (B) (A) Name and title (c) Position (do not check more than one box , unless person is both an officer and a director/trustee) ' 2: _. CD 0 < 3 o CD o - - Average hours per wee k for related o r ga n iza - tions below dotted line) - (D) Reportable compensation from the organization (F) (E) Reportable compensation from (W -211099-MISC) Estimated amount of other compensation from the ndure acted organizations ' o 3 C CL 515------------------------ ---(16) ------------------------- ---(17) (18) (19) ------------------------- ---------------------------- ---------------------------- ---- (20) --------------------------- ---(21) ------------------------- ---- (22) --------------------------- ---(23) --------------------------- ---(24) --------------------------- ---(25) 1 b c d Z 110Sub-total 881, 566. 0. 0. 11Total from continuation sheets to Part VII , Section A Total (add lines 1 b and lc) 881,566. 0. 0. Iota) number of individuals (Including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 01 8 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1 a? If 'Yes,' complete Schedule J for such individual 3 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000' If 'Yes' complete Schedule J for such individual 4 5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual Yes for services rendered to the organization? If 'Yes,' complete Schedule J for such person Section B. Independent Contractors your No X X 5 X more compensation from the organization Report compensation for the calendar year end ing with or within the organization's tax year (A) Name and business address 2 t5AA (B) Description of services (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 0' TEEA0108 01/24113 Form 990 (2012) Form 990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part VIIII Statement of Revenue 23 -0971978 Page 9 Check if Schedule 0 contains a response to any question in this Part VIII (A) Total revenue aZ 00 a g a V, UJ ic o a °zQ 1 a b c d Federated campaigns Membership dues Fundraising events Related organizations e Government grants (contributions) (B) Related or exempt function revenue (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512, 513, or 514 la 1 b 1C l d 1e f All other contributions, gifts, grants, and similar amounts not included above if g Noncash contributions included in Ins 1a-1 f: $ h Total. Add lines 1a-1f ^ Business Code W a,j 2a BENEFIT ADMINISTRATION FEES 561000 LU b -------------CITY-DEATH BENEFITS 525100 54 , 000. 1 , 020 , 826. 54 , 000. 1 , 020 , 826. 0. 0. 0. 0. 4 , 849 , 193. 4 , 849 , 193. 0. 0. 16 , 583. 0. 0. 16 . 583. 17 , 650. 17 . 650. 0. 0. 0. -60 256. c d MEMBERSHIP =DUES =____ _ 900099 e ____ f All other program service revenue g Total . Add lines 2a-2f Z5 3 5 , 924 , 019. Investment income (including dividends, interest and other similar amounts) Income from investment of tax-exempt bond proceeds Royalties 4 5 (i) Real 6a Gross rents ^ ^ (n) Personal 17 , 650. b Less rental expenses c Rental income or (loss) d Net rental income or (loss) 7a Gross amount from sales of assets other than inventory 17 , 650. (i) Securities (ii) Other b Less. cost or other basis and sales expenses c Gain or (loss) d Net gain or (loss) L„ _ ^ 8a Gross income from fundraising events (not including $ of contributions reported on line 1c). W See Part IV, line 18 a 67 , 905. b Less direct expenses b 128,161. c Net income or (loss) from fundraising eve nts ° -60 , 256. 9a Gross income from gaming activities. See Part IV, line 19 a b Less direct expenses b c Net income or (loss) from gaming activiti es ^ 10a Gross sales of inventory, less returns and allowances b Less- cost of goods sold a 198 , 773. b 163 , 188. c Net income or (loss) from sales of inventory Miscellaneous Revenue 11a MISC_DONATIONS ___ 35 , 585. 35 , 585. 0. 0. 1 , 075. 1 , 075. 0. 0. 96 , 997. 0. 96 , 997. 0. 5, 978, 329. 96, 997. Business Code 900090 b -----------------C PEACE OFFICER MAGAZINE 900090 d All other revenue e Total. Add lines Ila-1Id 12 eAA Total revenue. See instructions ^ 98 , 072 . 6, 031, 653. TEEAO1O9 12n7/12 -43,673. Form 990 (2012) Form 990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part IX Statement of Functional Expenses 23-0971978 Section 501(c) (3) and 501 (c) (4) organizations must complete all columns All other organizations must complete column (A) . Check if Schedule 0 contains a response to any question in this Part IX B (A) C not Do include amounts reported on lines 6b, Total expenses Management and Program service 7b , 8b , 9b , and 10b of Part V111 ex pense s g eneral ex enses 1 Grants and other assistance to governments and organizations in the United States See Part IV, line 21 2 Grants and other assistance to individuals in the United States See Part IV, line 22 3 Grants and other assistance to governments, organizations, and individuals outside the United States See Part IV, lines 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan accruals and contributions (include section 401(k) and section 403(b) employer contributions) 9 Other employee benefits 10 Payroll taxes 11 1 , 075 , 677. Page 10 Fundraising ex penses 1 , 075 , 677. : 881 , 566. 0. 881 . 566. 0. 938, 935. 0. 938, 935. 0. 314,120. 130, 658. 0. 0. 314,120. 130, 658. 0. 0. 55,203. 86,887. 0. 0. 55,203. 86,887. 0. 0. 69 , 227. 3 1 754. 65 , 473. 0. Fees for services (non-employees) a Management bLegal c Accounting d e f g 12 Lobbying Professional fundraising services See Part IV, line 17 Investment management fees Other (If line l lg amt exceeds 10% of line 25, column (A) amt, list line 11g expenses on Sch 0) Advertising and promotion 13 Office expenses 14 15 Information technology Royalties 16 Occupancy 17 Travel 18 117 241. 0. 117 241. 0 . 540 000. 42 , 984. 0. 0. 540 000. 42 , 984. 0. 0. 90 , 4199 13 , 953. 0. 0. 90 , 419. 13 , 953. 0. 0. 156 283. 49 , 496. 0. 156 283. 49 , 496. 0. 264 563. 10 , 175. 12 , 766. 0. 0. 0. 264 563. 1'0 175. 12 , 766. 0. 0. 0. 23 , 578. 996 616. 5 , 870 , 347. 0. 234 625. 1 314 , 056. 23 , 578. 761 991. 4 556 . 291. 0. 0. 0. Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 22 23 Depreciation, depletion, and amortization Insurance 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O ) a COMMITTEE-FEES __________ b EQUIPMENT-RENTAL _ _ _ _ _ _ _ _ c PUBLIC RELATIONS ________ d POSTAGE _______________ e All other expenses 25 Total functional expenses . Add lines I through 24e 26 t5AA Joint costs . Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation Check here - r] if following SOP 98-2 (ASC 958-720) TEEn0110 12/18/12 Form 990 (2012) Form 990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part X Balance Sheet 23- 0971978 Page 11 Check if Schedule 0 contains a response to any question in this Part X 11 (A) Beginning of year 1 Cash - non-interest-bearing 2 427, 372. 3 Savings and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 5 Loans and other receivables from current and former officers, directors, trustees, key emptoy ees , and highest compensated employees . Complete Part II of Schedule L 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501 (c)(9) voluntary employees' beneficiary organizations (see instructions). Complete Part II of Schedule L E 7 8 Notes and loans receivable, net Inventories for sale or use T 9 Prepaid expenses and deferred charges A 10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D b Less accumulated depreciation 11 Investments - publicly traded securities 12 L A 1 T 1 s 13 14 15 16 17 18 19 20 21 22 23 24 25 26 N T A F 27 28 29 (B) End of year 1 213, 716. 2 3 61,780. 10a 615 . 923. 285 549. 10b 4 28,946. 5 6 41 , 000. 64 , 928. 7 8 41 , 000. 77 , 735. 259 , 974. 9 232 , 746. 229 094. 10c 500 663. 11 Investments - other securities See Part IV, line 11 Investments - program-related. See Part IV, line 11 Intangible assets Other assets See Part IV, line 11 330 374. 569 , 333. 12 13 14 15 Total assets . Add lines 1 through 15 (must equal line 34) Accounts payable and accrued expenses Grants payable Deferred revenue Tax-exempt bond liabilities Escrow or custodial account liability. Complete Part IV of Schedule D Loans and other payables to current and former officers, directors, trustees, key employees , highest compensated employees , and disqualified persons Complete Part II of Schedule L Secured mortgages and notes payable to unrelated third parties Unsecured notes and loans payable to unrelated third parties Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part X of Schedule D Total liabilities . Add lines 17 through 25 Organizations that follow SFAS 117 (ASC 958), check here ^ and complete lines 27 through 29, and lines 33 and 34. Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets 1 , 584 , 811. 186 , 678. 16 17 18 1 , 493 , 850. 430 , 205. 19 20 21 22 11 , 971. 603 246. 23 24 48 1 043. 550 , 000. 25 801 , 895. 26 1 , 461 , 248. 782 916. 27 32 , 602. 28 29 Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34. R F Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund N e A 30 N 33 Total net assets or fund balances s 34 Total liabilities and net assets/fund balances 31 32 Retained earnings, endowment, accumulated income, or other funds 30 31 32 782 916. 33 1 =1 589 811. 34 BAA lEEA0111 01/03/13 32 , 602. 1 , 493 , 850. Form 990 (2012) Form990 (2012) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part XI Reconciliation of Net Assets Page 12 23-0971978 Check if Schedule 0 contains a response to any q uestion in this Part XI Total revenue (must equal Part VIII, column (A), line 12) 2 Total expenses (must equal Part IX, column (A), line 25) 3 Revenue less expenses Subtract line 2 from line 1 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 5 Net unrealized gains (losses) on investments 6 Donated services and use of facilities 7 Investment expenses 8 Prior period adjustments R1 1 Other changes in net assets or fund balances (explain in Schedule 0) Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33, column (B)) 9 10 Financial Statements and Reporting Check if Schedule 0 contains a response to in this Part XII Yes Accounting method used to prepare the Form 990 1 Cash Accrual No F1 Other 11 KI If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule 0 2a Were the organization ' s financial statements compiled or reviewed by an independent accountant? If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis , consolidated basis , or both Separate basis LConsolidated basis F]Both consolidated and separate basis P Were the organization ' financial b s statements audited by an independent accountant? gal X 2bl X If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis , or both Consolidated basis F]Both consolidated and separate basis F1 Separate basis c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review , or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-1337 2cl X Sal X b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits BAA Form 990 (2012) TEEA0112 08/09/11 OMB No 1545.0047 SCHEDULE D Supplemental Financial Statements (Form 990) Department of the Treasury Internal Revenue Service 2012 1 ^ Complete if the organization answered 'Yes; to Form 990, Part IV , lines 6 , 7, 8, 9,10,11 a,11 b,11 c,11 d,11 e , 11f, 12a , or 12b. ^ Attach to Form 990. ^ See separate instructions. PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 123-0971978 Maintaining Advised Funds Organizations Donor or Other Similar Funds or Accounts . Complete if Part`I the organization answered 'Yes' to Form 990, Part IV, line 6. (a) Donor advised funds 1 2 3 4 5 6 (b) Funds and other accounts Total number at end of year Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization ' s property, subject to the organization ' s exclusive legal control? Did the organization inform all grantees , donors , and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? Yes [ No [Yes F ]No IPart II I Conservation Easements . Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply) Preservation of an historically important land area Preservation of a certified historic structure Preservation of land for public use (e g , recreation or education) Protection of natural habitat 2 Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year Held at the End of the Tax Year a Total number of conservation easements b Total acreage restricted by conservation easements c Number of conservation easements on a certified historic structure included in (a) 2a 2b 2c d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ^ 4 Number of states where property subject to conservation easement is located ^ 6 Does the organizati on have a written policy regarding the periodic monitoring , inspection , handling of violations, and enforcement of the conservation easements it holds? Staff and volunteer hours devoted to monitoring , inspecting , and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(I) and section 170(h)(4)(B)(li)' . [Yes 5 9 Yes [ No E ]No In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements Part ill Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items b If the organization elected, as permitted under SFAS 116 (ASC 958), historical treasures, or other similar assets held for public exhibition, following amounts relating to these items Cu) Revenues included in Form 990, Part Vill, line 1 (ii) Assets included in Form 990, Part X 2 If the organization received or held works of art, historical treasures, amounts required to be reported under SFAS 116 (ASC 958) relating a Revenues Included in Form 990, Part VIII, line 1 b Assets included in Form 990, Part X BAA For Paperwork Reduction Act Notice , see the Instructions for Form to report in its revenue statement and balance sheet works of art, education, or research in furtherance of public service, provide the ^ $ ^ $ or other similar assets for financial gain, provide the following to these items $ $ 990 . TEEn3301 09/18/12 Schedule D (Form 990) 2012 Schedule D (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 2 23-0971978 Part III ' Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued) Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply)* Public exhibition a d Loan or exchange programs Scholarly research b e H Other Preservation for future generations c 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets UNo Yes to be sold to raise funds rather than to be maintained as part of the organization's collection7 3 tscrowana t;ustoalat Arrangements . complete IT the organization answerea -Yes- to rorm reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included on Form 990, Part X? b If 'Yes,' explain the arrangement in Part XIII and complete the following table art IV, line 9, or 1-1 No El Yes Amount c Beginning balance d Additions during the year e Distributions during the year f Ending balance 1c 1d 1e 1f 2a Did the organization include an amount on Form 990, Part X, line 217 b If 'Yes,' explain the arrangement in Part XIII Check here if the explantion has been provided in P^ art XIII Yes H No Pa rt V 1 Endowment Funds . Com p lete if the org anization answered 'Yes' to Form 990, Part IV, line 10. (a) Current (c) Two years (b) Prior year (d) Three years (e) Four years 1 a Beginning of year balance b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as. a Board designated or quasi-endowment % b Permanent endowment ^ c Temporarily restricted endowment ^ % The percentages in lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by (J) unrelated organizations (ii) related organizations b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? 4 Describe in Part XIII the intended uses of the organization's endowment funds Part VI Yes No 3a() 3a(ii) 3b Land, Buildings , and Equipment . See Form 990, Part X, line 10. Description of property (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value 1 a Land b Buildings c Leasehold improvements dEquipment e Other 615, 923. Total. Add lines 1a through 1 e (Column (d) must equal Form 990, Part X, column (13), line 10(c)) BAA TEEA3302 06/07112 285, 549. 330 374. 330,374. Schedule D (Form 990) 2012 Schedule D (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part Vil Investments - Other Securities . See Form 990, Part X, line 12. (1) (2) (3) (A) (B) (C) (D) (E) (a) Description of security or category (including name of security) Financial derivatives Closely-held equity interests Other ---------------------------------------------------------------------------------------------------------------------------------------------------- (b) Book value 23-0971978 Page 3 (c) Method of valuation Cost or end-of-year market value (F) -------------------------(G) ---------------------------(H) -------------------------(I) Total. (Column (b) must equal Form 990, Part X, column (B) line 12.) Part VIII Investments - Program Related . See Form 990, Part X, line 13. (a) Description of investment type (b) Book value I (c) Method of valuation Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (8) line 13 ) 2. FIN 48 (ASC 740) Footnote In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740) Check here if the text of the footnote has been provided in Part XIII . BAA TEEA3303 12123/12 Schedule D (Form 990) 2012 Schedule D (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Part XI Reconciliation of Revenue p er Audited Financial Statements With Revenue p er Return 1 2 a b c d e 3 4 a Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12 Net unrealized gains on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIII) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part VIII, line 12, but not on line 1. Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII) b c Add lines 4a and 4b 5 Total revenue Add lines 3 and 4c. (This must equal Form 990, Part Part XII 1 2a 2b 2c 2d 2e 3 4a 4b 4c 5 line 12) Reconciliation of Ex p enses per Audited Financial Statements With Ex p enses per Return Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of facilities b Prior year adjustments c Other losses d Other (Describe in Part XIII) e Add lines 2a through 2d 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII) c Add lines 4a and 4b 5 Total expenses Add lines 3 and 4c. (This must equal Form 990, Part 1 1 2 Part XIII Page 4 2a 2b 2c 2d 2e 3 4a 4b line 18) 4c 5 SuDDlemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines la and 4; Part IV, lines lb and 2b; Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. BAA Schedule D (Form 990) 2012 TEEA3304 11/30112 Schedule D (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 a Will Supplemental Information (continued) SAA TEEA3305 06/08/12 23-0971978 Page 5 Schedule D (Form 990) 2012 Compensation Information SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service OMB No For certain Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees 201 2 Complete if the organization answered ' Yes'to Form 990 , Part IV , line 23 . Attach to Form 990. 01 See separate instructions . Name of the organization 1545-0047 Open to Public Inspection Employer identification number PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE Part I Questions Regarding Compensation 5 23-0971978 1 a Check the appropriate box(es ) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A , line l a. Complete Part I I I to provide any relevant information regarding these items First-class or charter travel [Housing allowance or residence for personal use Travel for companions [Payments for business use of personal residence Tax indemnification and gross - up payments [Health or social club dues or initiation fees Discretionary spending account LiPersonal services (e.g , maid , chauffeur, chef) b If any of the boxes on line la are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain 2 3 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers , directors, trustees, and the CEO/ Executive Director , regarding the items checked in line 1a' 2 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director , but explain in Part III Compensation committee F1 Independent compensation consultant Form 990 of other organizations El 4 1 b [Written employment contract [Compensation survey or study [Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line la with respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment? b Participate in, or receive payment from, a supplemental nonquallfled retirement plan? c Participate in, or receive payment from, an equity-based compensation arrangement? If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III X X X Only section 501(c )(3) and 501(cx4) organizations must complete lines 5-9. 5 6 7 8 9 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of a The organization? b Any related organization? If 'Yes' to line 5a or 5b, describe in Part III For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? b Any related organization? If 'Yes' to line 6a or 6b, describe in Part III 5a 5b 6a 6b For persons listed in Form 990, Part VII, Section A, line la, did the organization provide any non-fixed payments not described in lines 5 and 6? If 'Yes,' describe in Part III 7 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)' If 'Yes,' describe in Part III 8 If 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)? BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA4101 12/10/12 9 Schedule J (Form 990) 2012 Schedule J (Form 990) 2012 Part II PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 2 23- 0971978 Officers, Directors , Trustees , Key Employees, and Highest Compensated Employees . Use duplicate copies if additional space is needed. For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions on row (ii) Do not list any individuals that are not listed on Form 990, Part VII Note . The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable columns (D) and (E) amounts for that individual (B) Breakdown of W-2 and/or 1099-MISC compensation (A) Name and Title JOHN MCNESBY t7 Base compensation (i) -0. 0. 0. 0. ____-_ 0. _ 1,720. (1) 3 72. 0) 3 0 . 0. 0 1,720. _312 0. . 0. ____-_ 0. 0_ _70. ______0_ . 0. 0. 0. 0. 0. _10 0. 0. 0. . 0. 4. 0_ ____-_ 0. _ 1,720. 0. . 0. 0. 0. . 720_ 0. 0442 0. ____-_ 0. 0. _ . 0. _102 0. 0. 0. JOHN RUANE 5 TREASURER (i) 037. 0. 0_ 0. MICHAEL TRASK 6 VICE PRESIDENT (1) _0372. ______ 0_ 0. STEVEN WEILER (1) 0372. JAMES WHEELER (1) 103_,722. 8 VICE PRESIDENT 00 0. 0. 7 VICE PRESIDENT Form 990 ____-_ 0. 103,722. 4 VICE PRESIDENT deferred in prior 0_ U) (E) Total of (F) Compensation columns(B)(i)-(D) reported as compensation 0. 3 VICE PRESIDENT ROOSEVELT POPLAR (D) Nontaxable benefits and other deferred 0. 2 RECORDING SECRETARY JOHN MCGRODY (C) Retirement (ni) Other reportab l e compensation _129,_51Z . 1 PRESIDENT ROBERT BALLANTINE () Bonus and incentive compensation ___--_ ____-_ 0. 0. 1,72 0. . ____-_ 0. _ 0. 0. 0. 1414 0. ___-__0_ 0. 0. 10 0. 0. 0. 1,720. __1051442_ 0. 0. 0. c) ------- - -------- - ------- - -------- - ------- - -------- - -------9 (ii) 10 Cu) (i) (ii) (i) (') 11 12 (1i) 13 Cu) 14 Cu) 15 00 16 BAA 00 f) (i) C) ------- - -------- - ------- - -------- - ------- - -------- - ------- ------- -------- ------- -------- ------- --- - --- - - --------------- -------- -------- ------------- -------- -------- -------- --------- -------- --------- -- --- -- - ----- - --------- -------- ------- ---- - --- ------- -- --- -- - ------- -------- ------- -------- ------- -------- (1) TEEA4102 12/11/12 Schedule J (Form 990) 2012 Schedule J (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Supplemental Information Page 3 23-0971978 Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1 a, 1 b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2012 TEEA4103 12/11/72 OMB No 1545-0047 SCHEDULE R (Form 990) 2012 Related Organizations and Unrelated Partnerships O e to Complete if the organization answered 'Yes' to Form 990, Part IV, line 33 , 34, 35, 36, or 37. ' Attach to Form 990. ^ See separate instructions. Department of the Treasury Internal Revenue Service 1 fo - 23-0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part I e Employer identification number Name of the organization Identification of Disregarded Entities (Complete if the organization answered 'Yes' to Form 990, Part IV, line 33.) (b) Primary activity (a) Name, address, and EIN (if applicable) of disregarded entity (d) Total income (c) Legal domicile (state or foreign country) (e) End-of-year assets (f) Direct controlling entity (1) ----------------------------------------------------------------------------------------------(2) ----------------------------------------------------------------------------------------------(3) ------------------------------------------------------------------------------------------------- P^l^artifl I Identification of Related Tax-Exempt Organizations (Complete if the organization answered 'Yes' to corm 99u, Hart IV, line i4 Decause it naa one or more related tax-exempt oraanizatlons during the tax year.) (a) Name , address , and EIN of related organization (b) Primary activity (c) Legal domicile (state foreign country) or (d) Exempt Code section (e) Public charity status (if section 501 (c)(3)) (f) Direct controlling entity (9 Sec 51 2 ( b)(13) controlled entity? Yes No (^) FRATERNAL ORDER OF POLICE LODGE 5 HOME ASSOCIATION 1160 CAROLINE RD PHILADELPHIAJ_ PA 19154--- --- --- SOCIAL CLUB 23-1501511 PA 501 ( C ) 7 PA 501 ( C ) 2 PA 501 ( C ) 3 (2) 11630 CAROLINE ROAD ACQUISITION,_INC 11630-CAROLINE-RD ____--_----_ PHILADELPHIA.-PA 19154--- --- _ _ _ TITLE HOLDING CO 23-2950149 J31 FOP LODGE 5- CHARITABLE ORGANIZATION 11630-CAROLINE-RD -------------------------_ _ PHILADELPHIA,_ PA 19154 _ _ _ _ _ _ - - - CHARITABLE FOUNDATION 20-3124928 ----------------------------- BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 . TEEA5001 12/28/12 Schedule R (Form 990) 2012 Page2 23-0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34 Schedule R (Form 990) 2012 Part III because it had one or more related organizations treated as a partnership during the tax year.) (a) Name , address , and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income ( related, unrelated , excluded from tax under sections 512-514) (f) Share of total income (g) Share of end-of-year assets (1) (h) Dispropor Code V- UBI amount in box tionate allocations? 20 of Schedule K-1 (Form 1065) No Yes G) General or managing partner Yes (k) Percentage ownership No --------------------------------------- 521 -------------------------------------3 --------------- -------------- PartIV Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.) (a) Name, address, and EIN of related organization (1) (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Type of entity (C corp, S corp, or t rus t ) (f) Share of total income (g) Share of end-ofyear assets (h) Percentage ownership (i) Sec 512(b)(13) controlled entity? Yes No ----------------------- ------------------------------------------------(2) ----------------------- ------------------------------------------------(3) --------------------------------------------------BAA teer+5oo2 1v28n2 Schedule R (Form 990) 2012 Page2 23-0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34 Schedule R (Form 990) 2012 Part III because it had one or more related organizations treated as a partnership during the tax year.) (g) (d) (e) (f) (C) (b) (a) Name, address, and EIN of related organization Primary activity Legal domicile (state or foreign country) Direct controlling entity Predominant income (related , unrelated , excluded from tax under sections 512-514) Share of total income Share of end-of-year assets (h) (1) DisproporCode V-UBI tionate amount in box allocations? 20 of Schedule K-1 (Form 1065) Yes No 0) General or managing partnerI Yes (k) Percentage ownership No 111-------------------------------------- --------------------------S3Z-------------------------- I Identification of Related Organizations Taxable as a CorDoration or Trust (Complete if the organiza tion answered 'Yes' to Form 99 0, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.) o (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign countr y ) (d) Direct controlling entit y (e) Type of entity (C corp, S corp, or trust) (f) Share of total income (g) Share of end-ofyear assets (h) Percentage ownership (I) Sec 512(b)(13) controlled entity? Yes (1) No ----------------------- ------------------------------------------------(2) ----------------------- ------------------------------------------------(3) ------------------------------------------------------------------------BAA TEEA5002 12/28/12 Schedule R (Form 990) 2012 Schedule R (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 3 Part V Transactions With Related Organizations (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34, 35b, or 36.) Note . Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts ll-IV? Receipt of (j) interest (H) annuities (iii) royalties or (iv) rent from a controlled entity . Gift, grant, or capital contribution to related organization(s) Gift, grant, or capital contribution from related organization(s) Loans or loan guarantees to or for related organization(s) No Dividends from related organization(s) Sale of assets to related organization(s) X X a b c d e Loans or loan guarantees by related organization(s) . f g h i X X X Purchase of assets from related organization(s) Exchange of assets with related organization(s) j Lease of facilities, equipment, or other assets to related organization(s) X X X I m n o k Lease of facilities, equipment, or other assets from related organization(s) Performance of services or membership or fundraising solicitations for related organization(s) Performance of services or membership or fundraising solicitations by related organization(s) Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) Sharing of paid employees with related organization(s) X X p Reimbursement paid to related organization(s) for expenses q Reimbursement paid by related organization(s) for expenses X X r Other transfer of cash or property to related organization(s) s Other transfer of cash or property from related organization X z X X it the answer to any or the aoove Is Tes, see the instructions Tor inrormauon on wno must compiete tnis iine, incwaing coverea reiationsnips ana transaction inresnoias (a) Name of other organization (b) Transaction type (a-s) (1)PHILA POLICE HOME ASSOCIATION (2)11630 CAROLINE RD ACQUISITION (c) Amount involved (d) Method of determining amount involved ASH INC ASH (3)PHILA POLICE HOME ASSOCIATION ASH (4) (5) (6) BAA TEA5003 12/28/12 Schedule R (Form 990) 2012 Schedule R (Form 990) 2012 PartVI Page 4 23-0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Unrelated Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 37.) Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships (a) Name, address, and EIN of entity (b) Primary activity (C) Legal domicile (state or foreign country) (d) (e) Predominant Are all partners income section 501(c)(3) (related, unrelated, excluded organizations? from tax under section 512-514) Yes No (0 Share of total income (9) Share of end-of-year assets (h) Disproportionate allocations? Yes No f) Code V-UBI amount in box 20 of Schedule K-1 Form (1065) 0) General or managing partner? Yes - (k) Percentage ownership No (1) ----------------------------------------------(2) ----------------------------------------------(3) ----------------------------------------------(4) ----------------------------------------------(5) ----------------------------------------------(6) ----------------------------------------------- m----------------------------------------------(8) ----------------------------------------------oee TFF Acnnn Schedul e R (Form 990) 2012 Schedule R (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part VII Supplemental Information 23-0971978 Page 5 Complete this part to provide additional information for responses to questions on Schedule R (see instructions). BAA TEEn5005 1v28n2 Schedule R (Form 990) 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Schedule R: Related Organizations and Unrelated Partnerships Part II Smart Worksheet Note : The first 4 entries on this Smart Worksheet will transfer below and rest will flow to a Schedule R, Part II Continuation (b) Primary activity (a) Name, address, and EIN of related organization (c) Legal domicile (d) Exempt Code Section Foreign State Count Name FRATERNAL ORDER OF POLICE LODGE 5 HOM EIN Address 23-1501511 1160 CAROLINE RD City PHILADELPHIA St PA ZIp Fore. Ci ty Name 19154 SOCIAL Country See Pad II, Idenhfirat on of Related Tex Exempt Organizehon EIN Address City Fore Ci ty St-Zip Count CLUB PA 501 (C) 7 (e) Public charity status (if Section 501 (c)(3) (f) Direct controlling entity (g) Sec 512 (b)(13) contrld entit ? Ye No PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Schedule R, Related Oganizations and Unrelated Partnerships Part II, Identification of Related Tax- Exempt Organizations Part II Smart Worksheet Note : The first 4 entries on this Smart Worksheet will transfer below and rest will flow to a Schedule R, Part II Continuation (b) Primary activity (a) Name, address, and EIN of related organization (c) Legal domicile (d) Exempt Code Section Foreign State Count ry Name 11630 CAROLINE ROAD ACQUISITION, INC 23- 2950149 EIN Address City 11630 CAROLINE RD Country Fore Ci ty Name PA 501 (C) 2 PA 501 (C) 3 FOP LODGE 5 CHARITABLE ORGANIZATION 20- 3124928 EIN Address City 19154 TITLE HOLDING CO PHILADELPHIA St PA Zip 11630 CAROLINE RD PHILADELPHIA St PA Zip Fore Ci ty 19154 CHARITABLE FOUNDATION Count ry (e) Public charity status (if Section 501 (c)(3) (f) Direct controlling entity (g) Sec 512 (b)(13) contrld entit ? Ye No PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Schedule 0 (Form 990), Supplemental Information to Form 990 Form 990, Page 2 , Part III, Line 1 (continued) Briefly describe the organization ' s mission: DEGREE OF SKILL, EFFICIENCY, DISCIPLINE, AND LOYALTY AMONG THE POLICE OFFICERS AND SHERIFFS DEPUTIES OF PHILADELPHIA Schedule 0 (Form 990), Supplemental Information to Form 990 Form 990, Page 2 , Part III, Line 4d (continued) Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501 (c)(3) and 501 (c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported CodeExpenses Grants Of Description: AWARDS AND MEMORIAL EVENTS ARE CONDUCTED BY THE FOP TO RECOGNIZE OUTSTANDING PERFORMANCE BY THE OFFICERS Revenue Schedule 0 (Form 990 or 990-EZ), Supplemental Information to Form 990 or 990-EZ Form 990 , Page 10 , Line 24e All Other Expenses (continued) Description AWARDS AND MEMORIALS DIRECTORS EXPENSE NATIONAL AND STATE DUES CONTRIBUTIONS, ADS, TICKETS SPECIAL EVENTS TELEPHONES TRAINING AUTOMOBILE ELECTION EXPENSE EXPENSE CONTRACT NEGOTIATION EXPENSE MISC SENIOR CENTER SECURITY PRINTING PARKING CHILDRENS PARTY FUNERAL EXPENSE LOSS ON SCRAPPED ASSETS BADGE EXPENSE (A) Total 28,133. 17, 300. 363,731. 67,948. 58, 178. 50,017. 14,900. 52,873. 49,528. 71, 485. 10,170. 10,800. 0. 108,312. 7,194. 14,071. 3,196. 68,260. 520. (B) Program services (C) Management and general 0. 0. 0. 0. 0. 0. 0. 0. 49,528. 71, 485. 0. 0. 0. 28,133. 17, 300. 363,731. 67,948. 58,178. 50,017. 14, 900. 52,873. 0. 0. 10,170. 10,800. 0. 99,541. 8,771. 7,194. 14,071. 0. 0. 0. 0. 3,196. 68,260. 520. (D) Fundraising 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 990 Form OMB No. 1545-0047 Return of Organization Exempt From Income Tax 1 Under section 501(c), 527, or 4947(ax1) of the Internal Revenue Code %except blac Department of the Treasury Internal Reve nue Se rvice For the2011 calen dar year, or tax year beginnin g B Check if applicable C Name of organization , 2011 , and endin g Oct 1 Doing Business As Name change Number and street (or P 0 box if mail is not delivered to street addr) 1336 SPRING GARDEN City, town or country Amended return PHILADELPHIA Room /swte Website : ^ K Form of organization Part I 501 (c)(3) X 501( c) ( 8 Telephone number 629-3600 (215) State ZIP code + 4 PA 19123 G Gross receipts $ 6,189, 547 . H(a) Is this a group return for affiliates? JOHN MCNESBY 1336 SPRING GARDEN ST PHILADELPHIA J E STREET F Name and address of principal officer FlApplication pending Se p 30 23-0971978 Terminated Tax-exempt status Inspection , 2012 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 D Employer Identification Number Address change I Open to Public ^ The organization may have to use a copy of this return to satisfy state reporting requirements A Initial return 2011 lung benefit trust or private foundation) ) 4 (insert no) PA 19090 4947(a)(1) or 1 H (b) Are all affiliates included' If 'No,' attach a list (see instructions) H Yes Xe No Yes No 527 H(c) Group exemption number 10. N/A Corporation El Trust Association El Other L Year of Formation 1939 M State of legal domicile PA Summa ry 1 Briefly describe the organization's mission or most significant activitiesTO CULTIVATE THE MUTUAL FRIENDSHIPS OF-FRATERNITY,-AND DESIRING TO FOSTER-AND-ENCOURAGE THE HIGHEST_ _ _ _ _ _ _ _ _ _ _ _ --DEGREE _OF SKILLL EFFICIENCY, _DISCIPLINE,_AND LOYALTY AMONG-THE --------------POLICE OFFICERS AND SHERIFFS DEPUTIES OF PHILADELPHIA E A 2 ---------------------------------------------------------------Check this box ^ n it the oraanizatlon discontinued its operations or disnosed of more than 25% of its net assets. a 3 4 5 6 7a b Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2011 (Part V, line 2a) Total number of volunteers (estimate if nec ) ..Total unrelated business revenue from Part III, o`cL o rir1^(^Ijr^e9® Net unrelated business taxable income fro Forrn.990z.I,-Iuie V 8 Contributions and grants (Part VIII, line 1h) 9 P rogram service revenue ( P ar t VIII , l ine 2 g) a 3 4 5 6 7a 7b Prior Year Elm 10 11 12 c 5 L L; C Current Year 0 61. _.. Investment Income (Part VIII, column (A), II es 3, E)rntGdj•N , UT Other revenue (Part VIII, column (A), lines Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 13 14 15 C G 3 V 20'3 AUG 10 10 43 50 0 . 5 , 346 , 945 . 5 , 934 , 635 . 16,216. 170, 722. 5, 533, 883. 13,299. 86, 898. 6,034 , 893. 1, 107, 391. 1, 903, 880. 1 , 087,201. 2,081,634. 1, 875, 537. 4, 886, 808. 2, 269, 345. 5,438 , 180. 16a Professional fundraising fees (Part IX, column (A), line 11e) if b Total fundraising expenses (Part IX, column (D), line 25) ^ 17 18 Other expenses (Part IX, column (A), lines 11a-11d, l if-24e) Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 19 Revenue less expenses. Subtract line 18 from line 12 0. 647, 075. Beginning of Current Year I 20 -05 21 iC LL 22 596 , 713. End of Year Total assets (Part X, line 16) Total liabilities (Part X, line 26) 1, 652, 892. 452, 936. 1,584 , 811. 801, 895. Net assets or fund balances. Subtract line 21 from line 20 1, 199, 956. 782, 916. Part II 1 Signature Block Under penaleties of perjury. I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of pr er (other than officer) is based on all information of which preparer has any knowledge 11 08/14/13 Sign Here Signatu tu re f fficer e ^ ^me Typ e or print name and t dle' Print/Type preparer ' s name naty Preparer JOHN M KOWALSKI CPA Firm's name ^ KOWALSKI & Use Only Firm's address Paid " 302 HYDE JO M K(( FRANCHOIS PARK DOYLESTOWN May the IRS discuss this return with the preparer shown above? i BAA For Paperwork Reduction Act Notice , see the separate ins Form 990 (2011 ) Part III 1 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 2 Statement of Program Service Accomplishments Check if Schedule 0 contains a response to any question in this Part III Briefly describe the organization ' s mission. Xn TO-REPRESENT PHILA POLICE OFFICERS AND AFFILIATED SERVICES ----------------------------------------------------------------OFE^RATERNITY, AND DESIRING TO FOSTER AND ENCOURAGE THE HIGHEST -------------------------------------------------------------See Form 990 , Page 2, Part III, Line 1scontrnued........................................... Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? No Yes X If 'Yes,' describe these new services on Schedule 0 Did the organization cease conducting, or make significant changes in how it conducts, any program services? n Yes No If 'Yes,' describe these changes on Schedule 0. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501 (c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported 4a (Code : THE FOP -----THE FOP -----PROVIDE ------------------------------------ ) (Expenses $ including grants of $ ) (Revenue $ MAINTAINS THE LIFE INSURANCE PROGRAM FOR THE ACTIVE POLICE OFFICERS. ----------- --------------------- ---------------------------FULFILLS THIS REQUIREMENT BY ENGAGING AN INSURANCE COMPANY TO ----------- -------------------- ---------------------------THE POLICIES THAT ARE THE BEST THAT THE FOP CAN NEGOTIATE. ----------- --------------------- -------------------------------------- --------------------- -------------------------------------- --------------------- -------------------------------------- --------------------- -------------------------------------- --------------------- -------------------------------------- --------------------- -------------------------------------- --------------------- --------------------- ------ ------ ----------- --------------------- --------------------------------- ----------- --------------------- ---------------------------4b (Code ) (Expenses $ including grants of $ ) (Revenue $ THE FOP SUPPLEMENTS AN ELECTED BODY OF REPRESENTATIVES TO ATTEND THE ---------------------------------------------------------------NATIONAL AND STATE CONVENTIONS. -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------4c (Code. ) (Expenses $ including grants of $ ) (Revenue $ THE FOP PAYS SOME OF THE NATIONAL AND ALL OF THE STATE MEMBERSHIP ---------------------------------------------------------------DUES FOR ITS MEMBERS --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------4d Other program services. (Describe in Schedule 0 ) (Expenses $ including grants of $ 4e Total program service expenses ^ BAA TEEAO1 O2 ) (Revenue 07/05/11 $ Form 990 (2011) Form 990 (2011) Part IV PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page Checklist of Req uired Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete Schedule A 1 X 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes,' complete Schedule C, Part 1 3 X Section 501 (cx3) organizations Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part 11 4 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19' If 'Yes,' complete Schedule C, Part 111 5 X Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part l 6 X Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If 'Yes,' complete Schedule D, Part 11 7 X Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Part Ill .. 8 X Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV 9 X 10 X 4 5 6 7 8 9 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If 'Yes,' complete Schedule D, Part V 11 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. a Did the organization report an amount for land, buildings and equipment in Part X, line 10? If 'Yes,' complete Schedule D, Part VI 11 a b Did the organization report an amount for investments- other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16' If 'Yes,' complete Schedule D, Part Vll 11b X c Did the organization report an amount for investments- program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part V111 ... 11c X d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part IX 11d X e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X 11e X 11 f X 12a X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization ' s liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X . 12a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete S ch edu l e D, Parts Xl, Xll, and Xlll b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and if the organization answered 'No' to line 12a, then completing Schedule D, Parts Xl, Xll, and Xlll is optional 13 Is the organization a school described in section 170(b)(1)(A)(i)? If 'Yes,' complete Schedule E 14a Did the organization maintain an office, employees, or agents outside of the United States? . 12b X X 13 X 14a X b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV .. . 14b X 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If 'Yes,' complete Schedule F, Parts 11 and IV . 15 X 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If 'Yes,' complete Schedule F, Parts 111 and IV 16 X 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 e? If ' Yes, ' complete Schedule G, Part I (see instructions) 17 X Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1 c and 8a? If 'Yes,' complete Schedule G, Part /l 18 X 19 X 20 X 18 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part 111 20 aDid the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return ? BAA TEEA0103 01/23/12 .. . 20 b Form 990 (2011) Form 990 (2011) Part IV PHILADELPHIA FRATERNAL ORDER OF POLICE LOD GE #5 23-0971978 Page Checklist of Req uired Schedules (continued) Yes 21 22 23 No Did the orga ization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1 ? If 'Yes,' complete Schedule I, Parts I and Il 21 X Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2' If 'Yes,' complete Schedule I, Parts I and 111 22 X Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J 23 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, and that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and complete Schedule K If 'No,'go to line 25 b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24a 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? 24c 24d 25a Section 501(c)(3) and 501 (cx4) organizations . Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part 1 X X 25a 25b 26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization ' s tax year If ' Yes, ' complete Schedule L, Part ll 26 X 27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part 111 27 X Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV 28a X b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV 28b X 28c 29 X X Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes,' complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part 1 30 31 X X Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete Schedule N, Part// . . . . . 32 X Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301 7701-3? If 'Yes,' complete Schedule R, Part 1 33 X 28 c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV 29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M 30 31 32 33 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts Il, ill, IV, and V, line 1 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)" 34 35a b Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)" If 'Yes,' complete Schedule R, Part V, line 2 35b 34 36 37 38 Section 501(cx3) organizations . Did the organization make any transfers to an exempt non-charitable related . . organization? If 'Yes,' complete Schedule R, Part V, line 2 36 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI 37 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 and 197 Note . All Form 990 filers are required to complete Schedule 0 BAA TEEA0104 01/23/12 X X X X 38 X Form 990 (2011) Form 990 (2011 ) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 5 Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response to any question in this Part V Yes 1 a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable b Enter the number of Forms W-2G included in line 1 a Enter -0- if not applicable 1a 1b c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? 111 1c 43 2b .. b If 'Yes' has it filed a Form 990-T for this year? If 'No,' provide an explanation in Schedule 0 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? b If 'Yes,' enter the name of the foreign country ^ See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T? 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible? b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible. 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor. b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282' d If 'Yes,' indicate the number of Forms 8282 filed during the year I 7d1 e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 4a 6a MEN 7a X 7b 7c 10 a b 11 a X MMM 7e X 7f X 7h a b X 6b 7 9 X is = 5a X 5b X 5c h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C' Sponsoring organizations maintaining donor advised funds and section 509(aX3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? . . . . Sponsoring organizations maintaining donor advised funds. Did the organization make any taxable distributions under section 4966' Did the organization make a distribution to a donor, donor advisor, or related person? Section 501(c)(7) organizations . Enter. Initiation fees and capital contributions included on Part VIII, line 12 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10b Section 501(c)(12) organizations. Enter Gross income from members or shareholders I 11 a X MMM 3a X 3b X g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? .. 8 No 0 0 8 9a 9b b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 11 b 12a Section 4947(aXl) non -exempt charitable trusts . Is the organization filing Form 990 in lieu of Form 1041 ? 112b1 b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year 13 Section 501(cx29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note . See the instructions for additional information the organization must report on Schedule 0 13a b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b 13c c Enter the amount of reserves on hand 14a Did the organization receive any payments for indoor tanning services during the tax year? b If 'Yes.' has it filed a Form 720 to report these oavments? If 'No.' provide an explanation in Schedule 0 BAA TEEA0105 07105/11 X Form 990 (2011) Form 990 (2011 ) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part VI 2 3-0 971978 P age 6 Governance, Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for a No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a response to any question in this Part VI IX-1 Section A. Governin g Body and Mana g ement Yes 1 a Enter the number of voting members of the governing body at the end of the tax year If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. b Enter the number of voting members included in line 1 a, above, who are independent 1a 10 b 0 2 Did any officer, director , trustee , or key employee have a family relationship or a business relations hip with an y other officer, director, trustee or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders? 4 5 6 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or other persons other than the governing body? 8 .. Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the followinga The governing body? b Each committee with authority to act on behalf of the governing body? Is there any officer, director or trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0 9 No 2 X 3 X 4 X X 5 6 X 7a X 7b X 8a 8b X X 9 X Section B. Policies ( This Section B requests information about policies not required by the Internal Revenue Code. ) Yes 10a Did the organization have local chapters, branches, or affiliates? b If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes' 11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 12a Did the organization have a written conflict of interest policy? If 'No,' go to line 13 b Were officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in Schedule 0 how this is done 10a No X 10b 11a X 12a X 12b 12c 13 14 X X 15a 15b X X 16 a D i d th e organiza t ion inves t in, con t ri b u t e asse t s t o, or par t icipa t e in a join t ven t ure or simi l ar arrangemen t wi th a taxable entity during the year? 16a X b If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arran g ements under a pp licable federal tax law , and taken ste p s to safeguard the org anization's exem p t status with res pect to such arrang ements? 16b 13 14 15 Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official .. .. b Other officers of key employees of the organization .. If 'Yes' to line 15a or 15b, describe the process in Schedule 0 (See instructions ) Section C. Disclosure 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed -----------------------------Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990 -T (501 (c)(3)s only) available for public inspection Indicate how you make these available Check all that apply LI Own website X] Upon request 11 Another's website Describe in Schedule 0 whether (and if so, how) the organization makes its governing documents , conflict of interest policy, and financial statements available to the public during the tax year. State the name , physical address , and telephone number of the person who possesses the books and records of the organization 19123 215) 629-3600 JOHN RUANE, TREASURER 1336 SPRING GARDEN ST ., PHILA. , ( 215)62 PA ------------------------------------------------------(---------- BAA TEEA01o6 01/23/12 Form 990 (2011) Form 990 (2011 ) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 7 Part VII Compensation of Officers, Directors , Trustees , Key Employees, Highest Compensated Employees, and Independent Contractors Check•If Schedule 0 contains a response to any question in this Part VII Section A. Officers , Directors, Trustees, Key Employees , and Hi g hest Compensated Employees 1 a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's tax year. • List all of the organization 's current officers directors, trustees (whether individuals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid • List all of the organization' s current key employees, if any See instructions for definition of 'key employee.' • List the organization' s five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations • List all of the organization' s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization 's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees, and former such persons n Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (C) (A) (B) Name and title Average 9a hours per week (describe hours for related organiza tions in Schedule Position ( do not check more than one box , unless person is both an officer and a director/ trustee) o 5 0 >, r'^ a m x 3 R d -° ' Z 9 a A .,^S a ` IT 0) l ?i = (D) Reportable compensation from th e org aniza t ion ( W - 2/1099 - MISC ) (E) Reportable compensation from re l a t e d org aniza t ions ( W - 2/1099 - MISC ) (F) Estimated amount of other compensa t ion f rom th e organization and re l ated organizations JOHN-MCNESBY -(1) ------------------- PRES 60.00 X 158,851. 0. 0. 48.00 X 120 777. 0. 0. 50.00 X 115,398. 0. 0. 60.00 X 120,777. 0. 0. 20.00 X 132,670. 0. 0. 118,953. 0. 0. (2) JIM WHEELER VP JOHN-RUANE -(3) ------------------- TREASURER (4) ROBERT BALLANTINE --------------------- FINAN SECTY (5) ROOSEVELT POPLAR --------------------- CHIEF OF STAFF _C6] TERRY REID_---_--_- TRUSTEE 45.00 X (7) STEVE-WEILER - ------------------- VP 45.00 X 115,092. 0. 0. 40.00 X 115,092. 0. 0. 40.00 X 115,092. 0. 0. MICHAEL TRASK_ _ _ _ _ - - - _( VP JOHN-MC GRODY -(9) ------------------- VP (10) (11) ------------------------------------- (1?) ------------------- (13) ------------------- (14) BAA TEEAOim 07/06/11 Form 990 (2011) Form 990 (2011 ) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 8 Part VII I Section A. Officers , Directors , Trustees , Ke Em p loyees , and Hi hest Com pensated Em ployees (cont) (C) (A) Name and title Position (do not check more than one box, unless person is both an officer and a director/trustee) (B) Average hours p er week ( d escrib g e hours d for related organizations t in Sch O) 5 Q E o ix m i x 3 o m 0 ° 3 -' (D) Reportable compensation from th e org aniza t ion ( W - 2/1099-MISC ) (E) Reportable compensation from re l a t e d org a n iza t ions ( W - 2/11199-MISC ) (F) Estimated amount of other co m pensa t ion from th e organization and related organizations 3 v X15)------- ------------------S16)-------------------------------------------------(18) ------X19)-------------------------X20)-------------------------J21)-------------------------(22)-------------------------j23)-------------------------(24)-------------------------X29-------------------------- 1 bSub-total ^ c Total from continuation sheets to Part VII , Section A ^ d Total (add lines 1 b and 1 c) ^ 1, 112, 702. 0. 0. 1,112,702. 0. 0. 2 Total number of individuals (Including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ^ 9 No 3 Did the organization list any former officer , director or trustee , key employee , or highest compensated employee on line 1a . if 'Yes,' complete Schedule J for such individual . 4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $ 150,000? If 'Yes' complete Schedule J for such individual 5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization ? If 'Yes,' complete Schedule J for such person 3 X 5 X Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of com pensation from the organization Report com p ensation for the calendar year end ing with or within the organization's tax year. (B) Description of services (A) Name and business address 2 BAA Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization ^ TEEA0108 07/06/11 (C) Compensation Form 990 (2011) Form 990 (2011 ) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part VIII Statem ent o f Revenue (A) Total revenue • M z y g toi g Z Vi W Wo o= a 1 a Federated campaigns b Membership dues c Fundraising events d Related organizations e Government grants (contributions) 23-0971978 (B) Related or exempt function revenue (C) Unrelated business revenue Page 9 Revenue excluded from tax under sections 512, 513, or 514 la lb 1C 1d 1e f All other contributions, gifts, grants, and similar amounts not included above g Noncash contributions included in Ins 1a-1 f h Total. Add lines la-lf if $ 61, ^ 61. Business Code Z W 2a _BE_N_E F I_T_A_DM_I_NI_S_TR_A_T I O_N_F E E_S 561000 54,000. 54,000. 0. 0. b CITY DEATH - BENEFITS ---. 525100 1,030,570. 1 030,570. 0. 0. 4, 850, 065. 4, 850, 065. 0. 0. C d MEMBERSHIP-DUES- _ _ -------- --o 900099 f All other program service revenue Total. Add lines 2a-2f 3 ^ 5,934,635. 13,299. 13 , 299. 0. 0. 14,542. 14,542. 0. 0. 0. Investment income (including dividends, interest and other similar amounts) ^ 4 5 Income from investment of tax-exempt bond proceeds Royalties ^ ^ 6a b c d Gross rents (p Real (n) Personal (i) Securities (ii) Other Less, rental expenses Rental income or (loss) Net rental income or (loss) 7a Gross amount from sales of assets other than inventory ^ b Less: cost or other basis and sales expenses c Gain or (loss) d Net gain or (loss) ^ 8a Gross income from fundraising events (not including $ of contributions reported on line lc). See Part IV, line 18 . a b Less direct expenses b c Net income or (loss) from fundraising eve nts 9a Gross income from gaming activities See Part IV, line 19 b Less: direct expenses ^ a b c Net income or (loss) from gaming activities ^ 10a Gross sales of inventory, less returns and allowances a b Less cost of goods sold b c Net income or (loss) from sales of Inventor Miscellaneous Revenue 11a MISC DONATIONS 169 196. 154,654. ^ Business Code d All other revenue e Total. Add lines 11a-11d 12 BAA Total revenue. See instructions 643. 643. 0. 69,428. 69,428. 0. 0. 2,285. 2,285. 0. 0. 6, 034, 832. 0. 900090 -----------------b UNREALIZED GAIN ON INVESTMENTS 900090 -- ---- ------------c PEACE OFFICER MAGAZINE 900090 --------- ------ ---- ^ 72,356. ^ 6, 034, 893. TEEA0109 07/06/11 0. Form 990 (2011) Form 990 2011) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 O WAS Statement of Functional Expenses 23-0971978 Page 10 Section 501(c)(3) and 501 (c)(4) organizations must complete all columns All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D) ' Check if Schedule 0 contains a response to any auestion in this Part IX B Do not include amounts reported on lines Program service Total expenses 6b, 7b, 8b, 9b, and 10b of Part Viii. ex p enses 1 Grants and other assistance to governments and organizations in the United States See Part IV, line 21 2 Grants and other assistance to individuals in the United States See Part IV, line 22 3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 4 Benefits paid to or for members g . Compensation of current officers, directors, trustees, and key employees . . . Compensation not included above, to disqualified persons (as defined under section 4958(0(1)) and persons described in section 4958(c)(3)(B) 6 1, 087, 201. 1,112 733. 0. 1, 112, 733. 0. 509 , 593. 0. 509 593. 0. 350 113. 109 , 195. 0. 0. 350 113. 109 , 195. 0. 0. 136, 852. 79,694. 0. 0. 136 852. 79 , 694. 0. 0. . Pension plan accruals and contributions (include section 401(k) and section 403(b) employer contributions) 9 Other employee benefits 10 Payroll taxes 11 . D Fundraising ex p enses 1, 087, 201. . 7 Other salaries and wages 8 (C) Management and general expenses Fees for services (non-employees) a Management bLegal cAccounting d Lobbying e Professional fundraising services See Part IV, line 17 f Investment management fees g Other 100. 0. 100. 0. 11 , 144. 0. 11 , 144. 0. 67,536. 15 , 584. 0. 0. 67 , 536. 15 , 584. 0. 0. Advertising and promotion 12 13 Office expenses 14 Information technology Royalties Occupancy 15 16 164 400. 0. 400. 0. 59,250. 0. 59 , 250. 0. 64,145. 9,950. 64 , 145. 0. 0. 9 , 950. 0. 0. 61,772. 98,067. 61,772. 0. 0. 98 , 067. 0. 0. COMMITTEE FEES a ---------------------- 325,547. 0. 325 547. 0. bEQUIPMENT_RENTAL _ _______c PUBLIC RELATIONS ---------------------- 6 , 156. 53 , 691. 0. 0. 6,156. 53 , 691. 0. 0. d POSTAGE ------------------- - - e All other expenses 29,760. 1, 085, 697. 0. 28,311. 29 , 760. 1,057 , 386. 0. 0. 5, 438, 180. 1, 241, 429. 4, 196, 751. 0. 17 Travel 164 Payments of travel or entertainment expenses for any federal, state, or local public officials . 18 19 Conferences, conventions, and meetings 20 Interest . Payments to affiliates 21 22 Depreciation, depletion, and amortization Insurance Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.) 23 24 25 26 Total functional expenses . Add lines 1 through 24e Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here ^ F] if following SOP 98-2 (ASC 958-720) Form 990 (2011) BAA TEEA0110 01/26/12 Form 990 (2011) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 3110 Balance Sheet 23-0971978 (A) Beginning of year 1 Cash - non-interest-bearing 2 3 Savings and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L . . Receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501 (c)(9) voluntary employees' beneficiary 6 7 Notes and loans receivable, net E T $ 8 9 Inventories for sale or use Prepaid expenses and deferred charges 10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D b Less accumulated depreciation 11 12 13 14 15 16 17 18 19 20 21 22 s 26,799. 10a 727 , 125. 10b 498, 031. 24 25 E T 4 41 , 000. 8 9 64,928. 259 , 974. 233, 602. 10c 229,094. 419, 318. 11 12 13 14 15 16 17 18 19 500 1, 652, 892. 137,747. 11,971. Unsecured notes and loans payable to unrelated third parties 303, 246. 24 603, 246. Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D Total liabilities . Add lines 17 through 25 Organizations that follow SFAS 117 , check here ^ X and complete lines 27 through 29 and lines 33 and 34. 452 936. 25 26 Unrestricted net assets 28 0 30 31 32 Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117, check here ^ and complete lines 30 through 34. Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund . Retained earnings, endowment, accumulated income, or other funds 33 Total net assets or fund balances 1,199 , 956. 1 33 Total liabilities and net assets/fund balances 1,652.892-1 34 N s 34 BAA 1,584,811. 186,678. 22 23 11,943. 27 A 663. 20 21 1T s R F B A 61 , 780. 7 A 29 427,372. 5 55, 472. 283,487. 23 26 1 6 Investments - publicly traded securities Investments - other securities See Part IV, line 11 Investments - program-related. See Part IV, line 11 . Intangible assets Other assets. See Part IV, line 11 Total assets . Add lines 1 through 15 (must equal line 34) Accounts payable and accrued expenses . Grants payable Deferred revenue Tax-exempt bond liabilities Escrow or custodial account liability. Complete Part IV of Schedule D . Payables to current and former officers, directors, trustees, key employees, highest compensated employees , and disqualified persons . Complete Part II of Schedule L Secured mortgages and notes payable to unrelated third parties T (B) End of year 2 3 organizations (see instructions) A s L A B 634, 214. Page 11 1, 199, 956. 27 TEEAO111 07/06/11 801 895. 782 916. 28 29 30 31 32 782 916. 1,584,811. Form 990 (2011) Form 990 (2011) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 lPart XI> Reconciliation of Net Assets 23-0971978 Page 12 Check if Schedule 0 contains a response to any question in this Part XI n Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) 3 Revenue less expenses Subtract line 2 from line 1 4 Net assets or fund balances at beginning of year (must equal Part X, line 33 , column (A)) 5 Other changes in net assets or fund balances (explain in Schedule 0) 1 2 6 1 2 3 4 6, 034, 893. 5,438,180. 596,713. 5 1,199,956. -1 , 013, 753. 6 782,916. Net assets or fund balances at end of year Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) Part XII Financial Statements and Reporting Check if Schedule 0 contains a response to any q uestion in this Part XII Yes 1 Accounting method used to prepare the Form 990 Cash Accrual No J Other If the organization changed its method of accounting from a prior year or checked 'Other ,' explain in Schedule 0. 2a Were the organization ' s financial statements compiled or reviewed by an independent accountant? b Were the organization' s financial statements audited by an independent accountant? c If 'Yes ' to line 2a or 2b , does the organization have a committee that assumes responsibility for oversight of the audit, review , or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year , explain in Schedule 0 11 2a 2b X X 2c X 3a X d If 'Yes ' to line 2a or 2b , check a box below to indicate whether the financial statements for the year were issued on a separate basis , consolidated basis , or bothk] Consolidated basis F] Both consolidated and separate basis El Separate basis 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits , explain why in Schedule 0 and describe any steps taken to undergo such audits BAA TEEA0112 07/06111 3b Form 990 (2011) OMB No SCHEDULE D (Form 990) Supplemental Financial Statements 2011 ^ Complete if the organization 10, answered 'Yes, to Form 990, Part IV, lines 6 , 7, 8, 9, 1 la, 11 b, 11 c,11 d,1 le, 11 f, 12a, or 12b. ^ Attach to Form 990. ^ See se p arate instructions. Department of the Treasury Internal Revenue Service Name of the organization PHILADELPHIA Part I FRATERNAL ORDER OF POLICE LODGE #5 2 3 4 Open to Public Ins p ection Employer identification number 23-0971978 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered 'Yes' to Form 990, Part IV, line 6. Donor advised funds 1 1545-0047 Funds and other Total number at end of year Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end of year . . 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other F1 Yes F] No purpose conferring impermissible private benefit7 Part II U Yes U No Conservation Easements . Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply) Preservation of land for public use (e.g , recreation or education) Preservation of an historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year a Total number of conservation easements 2a b Total acreage restricted by conservation easements 2b c Number of conservation easements on a certified historic structure included in (a) 2c d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ^ 4 Number of states where property subject to conservation easement is located ^ 6 Does the organization have a written policy regarding the periodic monitoring , inspection , handling of violations, and enforcement of the conservation easements it holds? Staff and volunteer hours devoted to monitoring , inspecting , and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring , inspecting, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? 5 9 Yes No [] Yes No In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements part III Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, li ne 8. 1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items b If the organization elected, as permitted under SFAS 116 (ASC 958), historical treasures, or other similar assets held for public exhibition, following amounts relating to these items: (i) Revenues included in Form 990, Part VIII, line 1 (ii) Assets included in Form 990, Part X 2 If the organization received or held works of art, historical treasures, amounts required to be reported under SFAS 116 (ASC 958) relating to report in its revenue statement and balance sheet works of art, education, or research in furtherance of public service, provide the ^$ or other similar assets for financial gain, provide the following to these items: ^$ a Revenues included in Form 990, Part VIII, line 1 b Assets included in Form 990, Part X BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 . TEEA3301 05/25/11 ^$ Schedule D (Form 990) 2011 Schedule D (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Pa g e 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Using the organization's acquisition, accession, and other items (check all that apply), Public exhibition a Scholarly research b Preservation for future generations c 4 Provide a description of the organization's collections and Part XIV 3 records, check any of the following that are a significant use of its collection d e Loan or exchange programs Other explain how they further the organization's exempt purpose in During the year, did the organization solicit or receive donations of art, historical treasures, or other similar n assets to be sold to raise funds rather than to be maintained as part of the organization's collection? n Yes I I No Part I1V Escrow and Custodial Arrangements . Complete if the organization answered 'Yes' to Form 990, Part IV, 5 line 9, or reported an amount on Form 990, Part X, line 21. 1 a is the organization an agent, trustee, custodian, or other intermediary for contri butions or other assets not included on Form 990 , Part X' b if 'Yes ,' explain the arrangement in Part XIV and complete the following table- fl Yes No Amount c d e f Beginning balance Additions during the year Distributions during the year Ending balance 1c 1d 1e if 2a Did the organization include an amount on Form 990 , Part X, line 21? b If 'Yes,' explain the arrangement in Part XIV F] Yes No IIPart V Endowment Funds . Com p lete if the organization answered 'Yes' to Form 990, Part IV, line 10. (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back 1 a Beginning of year balance b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance 2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as a Board designated or quasi-endowment % b Permanent endowment ^ % c Temporarily restricted endowment ^ The percentages in lines 2a , 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations (ii) related organizations b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? 4 Describe in Part XIV the intended uses of the organization's endowment funds Yes No 3a(i) 3a(i) 3b Part VI Land, Buildings, and Equipment . See Form 990, Part X, line 10. Description of property (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Accumulated de p reciation (d) Book value 1 a Land b Buildings c Leasehold improvements dEquipment e Other 279,296. 447, 829. Total . Add lines 1 a through 1 e (Column (d) must equal Form 990, Part X, column (B), line 10(c).) BAA lEEA3302 01/16/12 189,252. 308, 779. 90,044. 139, 050. 229,094, Schedule D (Form 990) 2011 Schedule D (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part VII Investments - Other Securities . See Form 990, Part X, line 12. (1) (2) (3) A (a) Description of security or category (including name of security) Financial derivatives Closely-held equity interests Other ----------------------------------------------------------------------- (b) Book value 23-0971978 Page 3 (c) Method of valuation: Cost or end-of-year market value ^B) C D -------------------------E F -------------------------G H ------------------------- -------------------------Total. (Column (b) must a uaI Form 990 Part X, column (8) line 12). 111. 1 Part VIII Investments - Prog ram Related . See Form 990, Part X, line 13. (a) Description of investment type (b) Book value (c) Method of valuation: Cost or end-of -year market value (1) (2) (3) (4) (5) (6) (7) (8 (9) (10) Total. (Column b must equal Form 990, Part X, column (B)line 13 ) 2 FIN 48 (ASC 740) Footnote In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization ' s liability for uncertain tax positions under FIN 48 (ASC 740). Schedule D (Form 990) 2011 TEEA3303 01/23/12 BAA Schedule D (Form 990) 2011 Part XI 1 2 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 4 Reconciliation of Chang e in Net Assets from Form 990 to Audited Financial Statements Total revenue (Form 990, Part VIII, column (A), line 12) Total expenses (Form 990, Part IX, column (A), line 25) Excess or (deficit) for the year Subtract line 2 from line 1 Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments Other (Describe in Part XIV ) Total adjustments (net). Add lines 4 through 8 3 4 5 6 7 8 9 10 Excess or (deficit) for the year per audited financial statements Combine lines 3 and 9 Part X11 Reconciliation of Revenue p er Audited Financial Statements With Revenue per Return 1 Total revenue, gains, and other support per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12 a Net unrealized gains on investments b Donated services and use of facilities c Recoveries of prior year grants d Other (Describe in Part XIV .) e Add lines 2a through 2d 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIV.) c Add lines 4a and 4b 5 Total revenue Add lines 3 and 4c. (This must equal Form 990, Part 1 2a 2b 2c . . 2d 2e 3 4a 4b line 12) _ 4c 5 Part XIII Reconciliation of Expenses p er Audited Financial Statements With Ex penses per Return 1 2 a b c d e 3 4 a b c 5 Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25 Donated services and use of facilities Prior year adjustments Other losses .. .. Other (Describe in Part XIV) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIV) Add lines 4a and 4b Total ex p enses Add lines 3 and 4c. his must equal Form 990, Part 1 2a 2b 2c 2d 2e 3 4a 4b line 18.) 4c 5 Part XIV Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines 1a and 4; Part IV, lines lb and 2b, Part V, line 4, Part X, line 2; Part XI, line 8; Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b Also complete this part to provide any additional information BAA TEEA3304 05/25111 Schedule D (Form 990) 2011 Schedule D (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 (Part X1^7^ Supplemental Information (continued) BAA TEEA3305 05/25/1i 23-0971978 Page 5 Schedule D (Form 990) 2011 Compensation Information OMB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2011 SCHEDULEJ (Form 990) Department of the Treasury Internal Revenue Service 01 Complete if the organization answered 'Yes' to Form 990, Part IV, line 23. 01 Attach to Form 990. ^ See separate instructions. Name of the organization Employer identification number 23-0971978 Corn Yes 1 a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a Complete Part III to provide any relevant information regarding these items First-class or charter travel Travel for companions Tax indemnification and gross-up payments Discretionary spending account Housing allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services (e g , maid, chauffeur, chef) b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line la? 3 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director Explain in Part III Compensation committee Independent compensation consultant Form 990 of other organizations 4 Written employment contract Compensation survey or study Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line la with respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment? b Participate in, or receive payment from, a supplemental nonqualified retirement plan? c Participate in, or receive payment from, an equity-based compensation arrangement? . . If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III 4a 4b 4c M X X X Only section 501(cx3) and 501 (cX4) organizations must complete lines 5-9. 5 6 7 8 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of a The organization? b Any related organization? If 'Yes' to line 5a or 5b , describe in Part Ill. For persons listed in Form 990, Part VII, Section A, line la , did the organization pay or accrue any compensation contingent on the net earnings of. a The organization? b Any related organization? . If 'Yes' to line 6a or 6b, describe in Part Ill 5 5 6 6 For persons listed in Form 990 , Part VII, Section A, line la , did the organization provide any non-fixed payments not described in lines 5 and 6? If 'Yes,' describe in Part Ill . . 7 Were any amounts reported in Form 990 , Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 4958 -4(a)(3)? If 'Yes,' describe in Part III 8 9 If 'Yes ' to line 8 , did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958 - 6(c)? 9 . .. .. BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2011 TEEA4101 01/24112 Schedule J (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23- 0971978 Page 2 Part II Officers , Directors, Trustees, Key Employees , and Highest Compensated Employees . Use duplicate copies if additional space is needed. For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions on row (ii). Do not list any individuals that are not listed on Form 990 , Part VII Note . The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990 , Part VII, Section A, line la, applicable columns (D) and (E) amounts for that individual (B) Breakdown of W-2 and/or 1099-MISC compensation (i) Bonus and incentive (i) Base (m) Other (A) Name compensation (i) 1 JOHN MCNESBY t compensation 0. 6 7 0. 0. 0. 0. ----1581851. -o. 0. 0. --------- ----------- ---------- ---------- ---------- ---------- - (i) ---------- ----------- ---------- ---------- ---------- ---------- (i ) (i) ti (i) ---------- ---------- ----- ------ - ------ ---------- ---------- --------- ii (i) ii (i) ------- - ------------- ----------- ---------- ---------- ---------- ---------- ---------- ---------- ----------- ---------- ---------- ---------- ---------- ---------- ---------- ----- ------ -- ------- - ------ ---- -- -------- --------- ---------- ---------- ---------- ---------- 8 9 (i) ti (i) ---------- ---------- ---------- ----- ------ - -------- ---------- ti 11 (i) ---------- ---------- -------ii (i) - -- -------- ---------- ---------- ---------- --=------- ---------- -------- ---------- --------- ---------- ---------- ---------- (i) ii -------- ---------- ---------- ---------- ---------- ---------- (1) -------- ---------- --------- O -------- ---------- ---------- ---------- ---------- ---------- 12 1a 1s 16 BAA ------------------- 10 13 (F) Compensation reported as deferred in prior Form 990 compensation ---------- (i) 5 (E) Total of columns (B)(i)-(D) ii ^ () 3 4 reportable compensation (D) Nontaxable benefits ----158LB51_ --------- 0- ---------0- ---------0. ---------0' (i) 2 (C) Retirement and other deferred M ^ ---------- ----------fli) ---------- ---------TEEA41O2 01/24/12 ----------- ----------- ----------Schedule J (Form 990) 2011 Schedule J (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part= III Supplemental Information 23-0971978 Page 3 Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1 a, 1 b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for Part II. Also complete this part for any additional information. BAA Schedule J (Form 990) 2011 TEEA4103 01/24/12 SCHEDULE O (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Supplemental Information to Form 990 or 990-EZ 2011 Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Name of the organvation PH ILADELPHIA OMB No 1545-0047 Employer identification number FRATERNAL ORDER OF POLICE LODGE 23-0971978 #5 Pt VI, Line 6 THE LODGE HAS MEMBERS ---- --- ----------------------------------------------------Pt VI, Line 7a THE MEMBERS ELECT THE EXECUTIVE BOARD ---- --- ----------------------------------------------------Pt VI, Line 7b THE MEMBERS VOTE ON THE BOARD PROPOSALS ---- --- ------------------------------------------------------Pt V I, Line 11a THE FORM 990 IS REVIEWED BY THE TREASURER THEN SUBMITTED --- ---- ---- -------------------------------------------------------• _TO THE IRS. THE BOARD REVIEWS THE FORM 990 AT AN EXECUTIVE BOARD MEETING -- --- ---- ---- ------------------------------------------------------Pt XI THE ORGANIZATION TRANSFERRED MONEY TO A- RELATED 501(C)2 - - - - - - - - - - - - - - TITLE - HOLDING-COMPANY - TO PURCHASE A-NEW-FOP-LODGE-HALL ------------------------------- BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990 -EZ. TEEA4901 07n4/11 Schedule 0 (Form 990 or 990-EZ) 2011 OMB No 1545-0047 SCHEDULE R (Form 990) 2011 Related Organizations and Unrelated Partnerships ' Complete if the organization answered 'Yes' to Form 990, Part IV, line 33 , 34, 35, 36, or 37. ^ Attach to Form 990. ^ See separate instru cti o n s. Department of the Treasury Internal Revenue Service ' Opeli ,tOFublic-° In's'pection f ' Name of the organization Employer identification number PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE Part l Identification of Disregarded Entities (Complete if the organization answered 'Yes' to Form 990, Part IV, line 33.) (b) Primary activity (a) Name, address, and E IN of disregarded entity 1 23-0971978 #5 (c) Legal domicile (state or foreign country) (d) Total income (e) End-of -year assets (f) Direct controlling entity ------------------------------- ----------------------------------------------------------------54----------------------------------------------------------------------------------------------- A31------------------------------------------------------------------------------------------------- Part II Identification of Related Tax- Exempt Organizations (ComDlete if the ora anization answered 'Yes' to Form 990 . Part IV . line 34 because it had one or more related tax-exempt organizations during the tax year.) (a) Name , address , and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Exempt Code section (e) Public charity status (if section 501 (c)(3)) (f) Direct controlling entity (g) Sec 512( b)(13) controlled entity? Yes - _ No FRATERNAL ORDER OF POLICE LODGE 5 HOME ASSOCIATION -------------------------- 1160 CAROLINE RD --------- - - ---PHILADELPHIA, PA 19154 SOCIAL CLUB 23-1501511 PA 501(C)7 (2) 11630 CAROLINE ROAD ACQUISITION, INC __ -____ 11630-CAROLINE-RD ---------------PHILADELPHIA^_ PA 19154_ _ _ _ _ _ - - _ TITLE HOLDING CO 23-2950149 501(C)2 501(C)3 BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 . TEEA5001 - PA (3J FOP LODGE 5 CHARITABLE ORGANIZATION - ---------------------_ 11630_CAROLINE_RD _________ PHI_LA_DE_L_P_HI_A, PA 19154_ _ _ _ _ _ - - _ CHARITABLE FOUNDATION 20-3124928 PA 4 - -------------------------------------------------------------------------------- 09/08/11 Schedule R (Form 990) 2011 Schedule R (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23- 0971978 Page2 PIrt Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34 because it had one or more related organizations treated as a oartnershin durina the tax vear.) (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income ( related, unrelated , excluded from tax under sections 512-514) (f) Share of total income (9) Share of end-of-year assets (h) Disproportionate allocations ? Yes No (1) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065) G)' General or managing partner? Yes (k) Percentage ownership No 1 -- ------------- -----------5-1 ------------- ------------- ------------ 531 ------------- ------------- -- ------------- PartIV Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organiza tion answered 'Yes' to Form 990, Part IV, line 34 because it had one or more related org anizations treated as a cor poration or trust durin the tax year. ) (a) Name, address, and EI of related organization (b) Primary activity (c) (d) (e) (f) Legal domicile Direct Type of entity Share of total i ncome (state or foreign controlling entity (C corp, S corp , country) or trust) (g) (h) Share of end-of-year assets Percentage ownership 1 --- ----------------------------- --------------------------2 --- ----------------------------- --------------------------- --- ----------------------------- --------------------------BAA TEE. oo2 0512481 Schedule R (Form 990) 2011 Schedule R (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 3 23-0971978 Part y ' Transactions With Related Organizations (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34, 35, 35a, or 36.) 1 Note . Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. During the tax year did the organization engage in any of the following transactions with one or more related organizations listed in Parts Il-IV? a Receipt of () interest (ii) annuities (iii) royalties or (v) rent from a controlled entity b Gift, grant, or capital contribution to related organization(s) 1a 1 b c Gift, grant, or capital contribution from related organization(s) d Loans or loan guarantees to or for related organization(s) e Loans or loan guarantees by related organization(s) 1c 1d 1e f Sale of assets to related organization(s) g Purchase of assets from related organization(s) h Exchange of assets with related organization(s) i Lease of facilities, equipment, or other assets to related organization(s) . . . Yes No `" ' X X X X X if X 1 X 1h 1i X X j Lease of facilities, equipment, or other assets from related organization(s) k Performance of services or membership or fundraising solicitations for related organization(s) I Performance of services or membership or fundraising solicitations by related organization(s) 1k 11 m Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) n Sharing of paid employees with related organization(s) 1m 1n X 10 1 X X 1 lr X o Reimbursement paid to related organization(s) for expenses p Reimbursement paid by related organization(s) for expenses 1 . . .. . .. . .. . . . q Other transfer of cash or property to related organization(s) r Other transfer of cash or property from related organization(s) c it me answer to any or the aoove is yes, see the instructions ror inrormation on wno must com iete tnis iine , inciucing coverea reiauonsnips ana transaction tnresnoias. (a) Name of other organization (b) Transaction type (a-r) 1 PHILA POLICE HOME ASSOCIATION (2)11630 CAROLINE RD ACQUISITION INC PHILA POLICE HOME ASSOCIATION (c) Amount involved X X X X X (d) Method of determining amount involved C 1 , 102 , 602. CASH B 2,115 002. CASH J 180 , 000. CASH (4) (6) BAA TEEA5003 05/24/11 Schedule R (Form 990) 2011 Schedule R (Form 990) 2011 Part VI PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE 23- 0971978 #5 Page 4 Unrelated Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 37.) Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships (a) Name, address, and EIN of entity 1 (b) Primary activity (c) Legal domicile (state or foreign country) (d) (e) Predominant Are all partners income section (related, unre501(c)(3) lated, excluded organizations? from tax under section 512-514) Yes No (f) Share of total income (9) Share of end-of-year assets (h) Disproportionate allocations? Yes Nn (1) Code V-UBI amount in box 20 of Schedule K-1 Form (1065) G) General or managing partner? Yes (k) Percentage ownership No --------------- --------------------------------- 2 --------------- --------------------------------- --------------------------------4 ----------------------------------J51 --------------- --------------------------------- --------------------------------- --------------------------------58) ----------------------------------------------BAA TEEA5004 05/24/11 Schedule R (Form 990) 2011 Schedule R (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 [Part VII Supplemental Information 23-0971978 Page 5 Complete this part to provide additional information for responses to questions on Schedule R (see instructions). BAA TEEA5005 05125/11 Schedule R (Form 990) 2011 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Schedule 0 (Form 990), Supplemental Information to Form 990 Form 990, Page 2 , Part III, Line 1 (continued) Briefly describe the organization ' s mission: DEGREE OF SKILL, EFFICIENCY, DISCIPLINE, AND LOYALTY AMONG THE POLICE OFFICERS AND SHERIFFS DEPUTIES OF PHILADELPHIA Schedule 0 (Form 990), Supplemental Information to Form 990 Form 990 , Page 2, Part III , Line 4d (continued) Describe the exempt purpose achievements for each of the organization's other program services. Section 501(c)(3) and (4) organizations and 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. Code: Description: AWARDS AND MEMORIAL EVENTS ARE CONDUCTED BY THE FOP Expenses TO RECOGNIZE OUTSTANDING PERFORMANCE BY THE OFFICERS Grants Of Revenue Schedule 0 (Form 990 or 990-EZ), Supplemental Information to Form 990 or 990-EZ Form 990 , Page 10 , Line 24e All Other Expenses (continued) Description (A) Total (B) Program services (C) Management and general (D) Fundraising AWARDS AND MEMORIALS 46,465. 0. 46,465. 0. DIRECTORS EXPENSE 20,000. 0. 20,000. 0. 489,813. 119, 444. 92,980. 60,733. 0. 489,813. 0. 0. 119, 444. 0. 0. 0. 92,980. 60,733. 0. 0. NATIONAL AND STATE DUES CONTRIBUTIONS,ADS,TICKETS SPECIAL EVENTS TELEPHONES TRAINING 14,700. 0. 14,700. 0. AUTOMOBILE EXPENSE ELECTION EXPENSE 60,280. 40,463. 0. 0. 60,280. 40,463. 0. 0. CONTRACT NEGOTIATION EXPENSE MISC SENIOR CENTER SECURITY PRINTING PARKING 35, 166. 31,951. 10,800. 2,760. 10,269. 21,562. 0. 0. 0. 0. 0. 0. 35, 166. 31,951. 10,800. 2,760. 10,269. 21,562. 0. 0. 0. 0. 0. 0. CHILDRENS PARTY COURT REPORTER FEES 16,204. 12,107. 16,204. 12,107. 0. 0. 0. 0. Form 9901, Return of Organization Exempt From.Income Tax' 010 Under sectio 501(c),527, or4947(a)(1) of the Internal Revenue Code (exc pt black lung benefit trust or private foundation) .• IDnte al Revenue cee^ry Se ^ The organization may have to use a copy of this return to satisfy state reporting requirements A For the 2010 calendar year, or tax y ear be g innin g Oct 1 , 2010, and endin Sep 30 , 2011 C Name of organization PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 D Employer identification Number Bi^Check if applicable Address change Do i ng Business As Name change Number and street (or P 0 box if mail is not delivered to street addr) Initial return I E E Telephone number 1336 SPRING GARDEN ST (215) City, town or country Terminated Amended return State ZIP code + 4 PA 19123 PHILADELPHIA JOHN MCNESBY 1336 SPRING GARDEN ST PHILADELPHIA J Tax-exempt status Website : ^ N/A K Form of oraamaahon 501(cX3) X 501(c) ( 8 G Gross receipts $ 5, 793, 452 . (insert no.) H(b) Are all affiliates included If 'No,' attach a list (see instructions) PA 19090 4947(aXl) or 527 Trust Association r)ther ^ Ll Yes Yes X No No `/^ \ I X Cnmoratmn 629-3600 H(a) Is this a group return for affiliates ? F Name and address of principal officer n Application pending I 23-0971978 IC-M Room/swte H(c) Group exemption number 1 vow of Fnrmar ,^ • 1 Q'A Q M st,,to of ^o^al dnm Kiln PA Summa ry 1 Briefly describe the organization ' s mission or most significant activities . TO CULTIVATE THE MUTUAL FRIENDSHIPS ---------- ------------------OF_FRATERNITYJ_AND DESIRING TO FOSTER AND ENCOURAGE THE HIGHEST _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ DEGREE OF SKILLS EFF ICIENCY) _ DISCIPLINE, AND LOYALTY AMONG THE _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ------------------POLICE OFFICERS AND SHERIFFS DEPUTIES OF PHILADELPHIA ---------- ---9-------------p--------------p ---------- --------2 Check this box ^ if the org anization discontinued its operations or dis osed of more than 2 5% of its net assets . 3 Number of voting members of the governing body (Part VI, line 1a) 3 15 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 15 5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) 5 34 6 Total number of volunteers (estimate if necessary) . 6 50 7 a Total unrelated business revenue from Part VIII, column (C), line 12 7a 0. ! -• / ' b Net unrelated business taxable income from Form 990-T, line 34 7b Current Year Prior Year 8 Contributions and grants (Part VIII, line 1 h) ^ . ^^ ^^v ^! _^ • -',^ 9 Program service revenue (Part VIII, line 2g ) 4, 932 011. 5,346 , 945. 10 Investment Income (Part VIII, column (A), lines 3, 4, and 7d), ^ Q 13 94 9 . 16 216 . 11 Other revenue (Part VIII; column (A), lines 5, 6d, 8c, 9c, 10c, anc'l tie) 170 , 722. 306, 996. 12 Tvtal revenue - add lines 8 through 11 (must eq ual Part VIII, column,-(A),01 5 , 533 , 883. 12' 5,252 , 956. 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 14 Benefits paid to or for members (Part IX, column (A), line 4) 1,376 , 419. 1 107, 391 . 15 Salaries , other compensation , employee benefits (Part IX, column (A), lines 5-10) . 2,190 , 410. 1 , 903 , 880. m 0 0 a 16 a Professional fundraising fees (Part IX, column (A), line 11e) b Total fundraising expenses (Part IX, column (D), line 25) ^ 0. 17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24^^ 18 19 Total expenses . Add lines 13-17 (must equal Part IX, columh-(A), line 2 51, 3 Revenue less ex penses Subtract line 18 from line 12 20 21 Total assets (Part X, line 16) Total liabilities (Part X, line 26) hi Net assets or fund balances Subtract line 21 from line 20 p5 z 1 22 a U Ep` X02 sc I 1 , 592 , 190. 5,159 , 019. 93 , 937. Beginning of Current Year 1 , 875 , 537. 4 , 886,808. 647,075. End of Year 1 , 082 , 406. 1,652,892. 529 525. 4 52, 936. 552 881. 1 , 199,956. Si g nature lock ave e xa an officer Under pen Ibes of perjury, I decl complete declaration of preparer el this return , i ba lu acGo mpanymg sche not re parer s and statements, and to the best of my knowledge and belief, it is true, correct, and any knowledge 08/14/12 sign C:1 sere Signatur of offic JOHN MCNESBY Type or print name and title Print/Type preparer' s name a owalsl Jo n M. & FRANCHOIS Firm's address ^ 302 HYDE PARK DOYLESTOWN 4ay the IRS discuss this return with the preparer shown above? (see instru 3AA For Paperwork Reduction Act Notice , see the separate instructions. 'aid ''reparer Jse Onl y John M. Firm's name Kowalski e KOWALSKI P Fdrm 990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Statement of Program Service Accomplishments 1 2 3 4 Page 2 23-0971978 Check if Schedule 0 contains a response to arr question in this Part III Briefly describe the organization's mission: TO-REPRESENT PHILA POLICE OFFICERS AND AFFILIATED-SERVICES--- -OF-FRATERNITY--------------------------AND DESIRING TO FOSTER-AND-ENCOURAGE THE-HIGHEST -- ------------------- --------------See Form 990, Page 2, Part III, Line 1 (continued _ -------------------------------- ... b{ did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? .. . . .. . . n Yes © No If 'Yes,' describe these new services on Schedule 0. Did the organization cease conducting , or make significant changes in how it conducts , any program services? No F1 Yes XQ If 'Yes,' describe these changes on Schedule 0 Describe the exempt purpose achievements for each of the organization ' s three largest program services by expenses. Section 501(c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others , the total expenses , and revenue , if any, for each program service reported. 4a (Code : ) (Expenses $ 1, 107, 391. including grants of $ 1, 093, 744. ) 0 . ) (Revenue $ THE FOP MAINTAINS THE LIFE INSURANCE PROGRAM FOR THE ACTIVE POLICE OFFICERS. -----------------------------------------------------------------THE FOP-FULFILLS THIS REQUIREMENT-BY-ENGAGING-AN INSURANCE-COMPANY TO ------------------------------------------------------------PROVIDE THE POLICIES THAT ARE THE BEST THAT THE FOP CAN NEGOTIATE. ------------------------------------------------------------------ 4b (Code ) (Expenses $ 191, 397. including grants of $ 0. 0 . ) (Revenue $ THE FOP SUPPLEMENTS AN ELECTED BODY OF REPRESENTATIVES TO ATTEND THE_ --------------------NATIONAL AND STATE- CONVENTIONS ----------- ----------------------------------------- ------------------------------------------------------------------ ) (Expenses $ 441, 614. including grants of $ 0. ) 0. ) (Revenue $ 4c (Code : THE FOP PAYS SOME OF THE NATIONAL AND-ALL-OF THE STATE-MEMBERSHIP _ _ _ _ _ _ _ _ _ _ _ _ _ ----------------------------------DUES FOR ITS MEMBERS ------------------------------------------------------- 4d Other program services (Describe in Schedule 0 ) $ (Expenses $ 23, 658. including grants of 1,764,060. 4e Total program service expenses ^ TEEa0102 BAA 0 . ) (Revenue 10106/10 $ 0. Form 990 (2010) Form 990 (2010) Pa IV PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Checklist of R eq uired Schedules V 1 p Yes Is the drganization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes , ' complete Schedule A .. 4 5 6 7 8 9 10 11 1 X X Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office' If 'Yes,' complete Schedule C, Part I 3 X Section 501 (cX3) organizations . Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part Il 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19' If 'Yes,' complete Schedule C, Part Ill 5 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part 1 6 X Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If 'Yes,' complete Schedule D, Part l1 . .. 7 X 8 X 9 X 10 X .. Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Part ll/ . . Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV . . Did the organization, directly or through a related organization, hold assets in term, permanent, or quasi-endowments? If 'Yes,' complete Schedule D, Part V 1911111111111111 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable a Did the organization report an amount for land, buildings and equipment in Part X, line 10? If 'Yes,' complete Schedule D, Part Vl ll a b Did the organization report an amount for investments- other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 167 If 'Yes,' complete Schedule D, Part VII . . 11 b X c Did the organization report an amount for investments- program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 167 If 'Yes,' complete Schedule D, Part VIII 11 c X d Did tie organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part IX . .. 11 d X Ile X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X . 11 f X 12a X b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI, Xll, and Xlll is optional Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E . 12b . X . 14a X 14b X Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If 'Yes,' complete Schedule F, Parts 11 and IV 15 X Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If 'Yes,' complete Schedule F, Parts Ill and IV 16 X Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 e? If 'Yes,' complete Schedule G, Part I (see instructions) 17 X 18 X . 19 X 20 X . b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If 'Yes,' complete Schedule F, Parts I and IV 16 17 18 19 X 13 14a Did the organization maintain an office, employees, or agents outside of the United States? 15 X e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X 12a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete Schedule D, Parts Xl, Xll, and Xlll .. .. 13 No 2 Z Is the organization required to complete Schedule B, Schedule of Contributors' (see instructions) . 3 Page 3 23-0971978 ' Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1 c and 8a? If 'Yes,' complete Schedule G, Part 11 . . Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a' If 'Yes,' complete Schedule G, Part Ill 20 aDid the organization operate one or more hospitals? If 'Yes,' complete Schedule H b If 'Yes' to line 20a, did the organization attach its audited financial statements to this return? Note . Some Form 990 filers that operate one or more hospitals must attach audited financial statements (see instructions) TEEA0103 12121110 BAA . 20b Form 990 (2010) Form 990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 4 23-0971978 Checklist of Required Schedules (continued) Yes 21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1 ? If 'Yes,' complete Schedule I, Parts I and 11 22 23 . 21 X Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 27 If 'Yes,' complete Schedule 1, Parts I and 111 . . .. ... 22 X Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J 23 X 24a . 24b X 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, and that was issued after December 31, 2002 If ' Yes, ' answer lines 24b through 24d and complete Schedule K. If 'No, 'go to line 25 . b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? .. c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? . 25a Section 501(c)(3) and 501 (cx4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I .. 28 25b Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization ' s tax year? If ' Yes, ' complete Schedule L, Part 11 27 26 X . 27 X M .. 28a X 28b X 28c 29 X X 30 31 X X 32 X 33 X Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If 'Yes,' complete Schedule L, Part /// Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions)' a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV .. b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV .. c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV 29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes,' complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I 30 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete Schedule N, Part 11 32 . Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections . 301 7701 -2 and 301.7701 -3? If 'Yes,' complete Schedule R, Part I 33 34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts /l, lll, IV, and V, line 1 Is any related organization a controlled entity within the meaning of section 512(b)(13)" 35 a Did the organization receive any payment from or engage in any transaction with a controlled entity wi th in th e mea n ing o f sec ti on 512 ( b )( 13)? If 'Yes, ' c o m p l e te Sch e dule R , P ar t V, l ine 2 36 37 38 34 35 . . Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI .. Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 and 19? Note . All Form 990 filers are required to complete Schedule 0 BAA TEEA0104 12/21/10 X X No O Yes Section 501(c)(3) organizations . Did the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2 24c 24d 25a b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I .. 26 No 36 37 X 38 X Form 990 (2010) Form990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Statements Regarding Other IRS Filings and Tax Compliance Page5 23-0971978 Check if Sche dule 0 contains a responssr to any question in this Part V 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable . ... b Enter the number of Forms W-2G included in line 1 a Enter -0- if not applicable . (1 No 1a 1b c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note . If the sum of lines la and 2a is greater than 250, you may be required to a-file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? b If 'Yes' has it filed a Form 990-T for this year? If 'No,' provide an explanation in Schedule 0 34 ...... 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account , or other financial account)? b If 'Yes,' enter the name of the foreign country. See instructions for filing requirements for Form TD F 90-22 1 , Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-TP 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible? . b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 82827 . . . d If 'Yes,' indicate the number of Forms 8282 filed during the year 7dl e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract' g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . 5a 5b 5c X X 6a X 6b 7a 7b X 7c X NE M E 7e X 7f X 7g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 8 9 a b 10 a "b 11 a Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year' Sponsoring organizations maintaining donor advised funds. Did the organization make any taxable distributions under section 49667 Did the organization make a distribution to a donor, donor advisor, or related person? Section 501(c)(7) organizations. Enter Initiation fees and capital contributions included on Part VIII, line 12 10a Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10b Section 501(cx12) organizations . Enter: Gross income from members or shareholders I 11 a 1 b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) 11 b 12a Section 4947(aXl) non -exempt charitable trusts . Is the organization filing Form 990 in lieu of Form 1041 b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year I 12b 13 Section 501(cX29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note . See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans c Enter the amount of reserves on hand . 14a Did the organization receive any payments for indoor tanning services during the tax year? . . . b If 'Yes.' has it filed a Form 720 to report these Davments' If 'No.' provide an explanation in Schedule 0 BAA TEEAO1O5 11/30/10 8 9a 9b 12a 13a 14a X 1 110 1 Form 990 (2010) Form 990 (2010) PHI LADE LPHIA FRATERNAL ORDER OF POLICE LODGE #5 P I Page 6 23 -0971978 Governance , Management and Disclosure For each Yes' response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b,,or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a response to any question in this Part VI ^C and 1 a Enter the number of voting members of the governing body at the end of the tax year bEnter the number of voting members included in line la, above, who are independent 1a 1b 1 15 15 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee? 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Does the organization have members or stockholders? 3 4 5 6 X X X X 8a 8b Is there any officer, director or trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0 Section B. Policies (This Section B reauests Information about vollcies not reaulred by the Internal Revenue Code.) 10a Does the organization have local chapters, branches, or affiliates'? . b If 'Yes,' does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? 11 a Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. 12a Does the organization have a written conflict of interest policy? If 'No,' go to line 13 b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Does the organization reg ularly and consistently monitor and enforce compliance with the policy ? If 'Yes,' describe in Schedule 0 how this is done 13 Does the organization have a written whistleblower policy? 14 Does the organization have a written document retention and destruction policy? 15 3 4 7a X 7b X Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? 9 X 5 6 7a Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .. b Are any decisions of the governing body subject to approval by members, stockholders, or other persons? 8 2 Did the process for determining compensation of the following persons include a review and approval by independent persons , comparability data, and contemporaneous substantiation of the deliberation and decision a The organization ' s CEO, Executive Director , or top management official b Other officers of key employees of the organization . . If 'Yes' to line 15a or 15b , describe the process in Schedule 0. (See instructions ) 9 X 10a X 10b 11a X 1 22a X 12b , 12c 13 14 15a 15b Imm 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? 16a b If 'Yes,' has the organization adopted a written policy or procedure requiring the org anization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization ' s exempt status with respect to such arrangements? 16b X X M MOSM X X ME X Section C . Disclosure 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed -------------------- ---------Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable ), 990, and 990 -T (501(c)(3)s only) available for public inspection . Indicate how you make these available Check all that apply ❑ X Upon request F] Another 's website El Own website Describe in Schedule 0 whether (and if so , how) the organization makes its governing documents , conflict of interest policy, and financial statements available to the public State the name , physical address, and telephone number of the person who possesses the books and records of the organization JOHN RUANE, TREASURER - 1336 SPRING GARDEN ST ., _ PHILA _, _ - - - - PA - _19123 _ _ _ _ _ ( 215)629-3 600 BAA Form 990 (2010) TEEA0106 03/25/11 Form 990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 7 23-0971978 aCompensation of Officers , Directors , Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors, r Check If Schedule 0 contains a response to any question in this Part VII n 1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. • List all of the organization 's current officers directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and () if no compensation was paid • List all of the organization' s current key employees, if any See instructions for definition of 'key employee ' • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. • List all of the organization' s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order- individual trustees or directors; institutional trustees; officers; key employees, highest compensated employees; and former such persons. n Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) (B) Name and title Average hours p er w ek (d esc rib e h ours for related organizap ons in Schedule (C) Position (check all that apply) 5 0 a = ,^ a a. - - ' 9 , n ° 1 5 w n o) m (D) (E) (F) Reportable compensation from th e org aniza t io n (w- y1099 - MISC ) Reportable compensation from related o r g anizat i ons ( W - 211099 - MISC ) Estimated amount of other com p ensation f rom the organiza t ion and related organizations JOHN_MCNESBY ________ _Q PRES 60.00 X 144 000. 0. 0. 48.00 X 122,000. 0. 0. 50.00 X 130,000. 0. 0. 60.00 X 122,000. 0. 0. 20.00 X 125,000. 0. 0. 115,000. 0. 0. 116,000. 0. 0. (22) JIM WHEELER --------------- VP -^3) JOHN_RUANE -------------- TREASURER _& ROBERT BALLANTINE_-___ FINAN SECTY _(5) ROOSEVELT -POPLAR _____ CHIEF OF STAFF S6) TERRY -REID ------------- TRUSTEE 45.00 X BONNIE SYPHERD - (7)- - ----------------- EMPLOYEE X 45.00 _(k MICHAEL TRASK________ VP 40.00 X 118,000. 0. 0. 40.00 X 118,000. 0. 0. 115,000. 0. 0. GRODY -^9) JOHN_MC -------------- VP (19)_ STEVE -WEILER ------------- EMPLOYEE 40.00 X 51^------------------------------------(13) (14) ------------------------------------- (15) - - - - - - - - - - - - - - - - - - 16 - - - - - - - - - - - - - - - - - - ------------------BAA TEEA0107 12121/10 Form 990 (2010) Form 990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 8 23-0971978 Aa _MAir. Section A. Officers . Directors . Trustees . Kev Emnlovees . andHinhest Compensated Emnlnvees (coot) (A) , Name and title r (B) Average h ours per wee (describe hours for related org am zations in Sch O) (c) (D) (E) (F) Position (check all that apply) Reportable com pensation from the or rimation (W •yt 9 -MISC) Reportable com pe nsation from related organizations (w-2/1099 • Mlsc) Estimated amount of other compensation from the or g anizatwn and related organizations S a ° R `-n S d 5 c e - d 12 `^ N ^° a 3 m o n `^ CO n o IG n -M ------------------------ 9 (20Z------------------------(21L------------------------22 (23) --------------------------X24.------------------------- 2 (27) ----------------------------Ak------------------------- Ak --F---------------------1bSub-total . ^ 1,225,000. 0. 0. 1,225,000. 0. 0. IN. c Total from continuation sheets to Part VII , Section A d Total (add lines 1 b and 1 c) 2 Total number of individuals (Including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organization ' 10 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1 a. If Yes,' complete Schedule J for such individual No 4 5 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $ 150,000? If 'Yes ' complete Schedule J for such individual Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individual for services rendered to the oroanlzatlon ? If 'Yes .' comolete Schedule J for such person 3 X 4 x M, W 5 X Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of Name and business address DescriptionBof services Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100.000 in comoensation from the oraanlzatlon BAA TEEA01o8 12/21/10 Form 990 (2010) Form 990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Part VIII Statement of Revenue (B) Related or exempt function revenue (A) Total revenue Wy ^ ,Q tZ S v; 1 oVj w 1a b c d e Federated campaigns .. .. Membership dues Fundraising events Related organizations Government grants (contributions) g Noncash contributions included in Ins la-1 f. h Total. Add lines la-If 1f $ Business Code W W Revenue excluded from tax under sections 512, 513, or 514 Unrelated business revenue la lb 1C 1d 1e If All other contributions, gifts, grants, and similar amounts not included above _= 0a Page 9 23-0971978 54,000. 54,000. 0. 0. 1 , 039 , 744. 5 , 045. 1 , 039,744. 0. 0. 5,045. 4,248 , 156. 0. 0. 0. 0. 16,216. 0. 0. 0. 0. 2a _BE _ N_E F I_T _ADMI _ _NI_S_TRATI _ _ _ O_NF E ES 561000 b CITY DEATH BENEFITS W 525100 - - - - - - - - - - - - - - - - - - c CONTRIBUTIONS _ _ d MEMBERSHIP DUES -------- --e -----------------f All other program service revenue Total. Add lines 2a-2f o 3 525100 900099 4 248 1` 156. 5 r 346 , 945. Investment income (including dividends, interest and other similar amounts) 4 5 16r216. Income from investment of tax-exempt bond proceeds Royalties (u) Personal O Real 6a Gross Rents 66 , 884. V . b Less. rental expenses c Rental income or (loss) d Net rental income or (lo ss) 7a Gross amount from sales of -assets other than inventory 66 , 884. . 66, 884. (ii) Other (1 Securities - b Less. cost or other basis and sales expenses c 'Gain or (loss) d Net gain or (loss) . W _ 0 ' 66, 884 . • 8a Gross income from fundraising events (not including $ of contributions reported on line 1 c). - , ' , _ - See Part IV, line 18 .. a b Less direct expenses b c Net income or (loss) from fundraising eve nts - 9a Gross income from gaming activities. See Part IV, line 19 . . a b Less- direct expenses . b c Net income or (loss) from gaming activiti es -- - V • 10a Gross sales of inventory, less returns and allowances b Less cost of goods sold . . a 356,802. . b 259,569. -, c Net income or (loss) from sales of invento Miscellaneous Revenue BAA 0. 0. 6,605. 0. 0. 5, 533, 883. 0. ' 11a -----------------b -----------------c PEACE OFFICER MAGAZINE 900090 ----------------d All other revenue e Total. Add lines 11a-11d 12 Total revenue. See instructions . 97,233. 97,233. Business Code 6,605. 6 , 605. 5, 533, 883. TEEA0109 10/11/10 - 0. Form 990 (2010) Form 990 2010 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Statement of Functional Expenses 23-0971978 Pa ge 10 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete cplumn (A) but are not required to complete columns (B), (C), and (D). Do not include amounts reported on lines 6b, 76, 8b, 9b, and lOb olPari 1411. 1 Grants and other assistance to governments and organizations in the U S See Part IV, line 21 . . . 2 Grants and other assistance to individuals in the U S See Part IV, line 22 3 Grants and other assistance to governments, organizations, and individuals outside the U S See Part IV, lines 15 and 16 4 Benefits paid to or for members 5 d Lobbying e Professional fundraising services See Part IV, line 17 f Investment management fees g Other 1 , 225 , 000. 0. 1 , 225 , 000. 0. 286, 893. 0. 286 893. 0. 250, 246. 141, 741. 0. 0. 250 246. 141 741. 0. 0. 63 , 301. 88,820. 0. 0. 63 , 301. 88 , 820. 0. 0. 4,180. 0. 4 , 180. 0. 22 , 302. 0. 22 , 302. 0. 68 , 934. 16,288. 0. 0. 68, 934. 16 , 288. 0. 0. 660. 39 , 681. 0. 0. 660. 39 , 681. 0. 0. 191, 397. 191, 397. 0. 0. 11,378. 0. 11 , 378. 0. 47, 969. 68,819. 0. 0. 47 , 969. 68 819. 0. 0. 233,794. 7,711. 36,541. 37 , 160. 57,263. 0. 0. 0. 0. 0. 233,794. 7 , 711. 36 , 541. 37 , 160. 57 , 263. 0. 0. 0. 0. 0. Royalties 16 Occupancy 17 Travel 19 Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 18 1 , 107 , 391. Advertising and promotion 13 Office expenses 14 Information technology 15 1 , 107 , 391. Fees for services (non-employees). a Management b Legal . c Accounting 12 Fundraising expenses Pension plan contributions (include section 401(k) and section 403(b) employer contributions) . ....... 9 Other employee benefits 10 Payroll taxes 11 C Manag e me nt and general expenses Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . 7 Other salaries and wages 8 B Progra m s ervice ex enses Compensation of current officers, directors, trustees, and key employees 6 Total expenses .... . . 22 Depreciation, depletion, and amortization 23 Insurance Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24f If line 24f amount exceeds 10% of line 25, column (A) amount, list line 24f expenses on Schedule O ) a COMMITTEE FEES ---------------------b EQUIPMENT RENTAL ---------------------c PUBLIC RELATIONS ---------------------_ ______ d POSTAGE _____ e CONTRIBUTIONS, ADS, TICKETSf All other expenses 25 Total functional expenses. Add lines 1 through 24f 26 Joint costs. Check here ^ L1 if following SOP 98-2 (ASC 958.720) Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation BAA 24 879, 339. 465, 272. 414, 067. 0. 4,886 , 808. 1, 764, 060. 3, 122, 748. 0. r orm yyu (zu i u) TEEAO110 12/21/10 Form 990 (2010) PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 WIM .Balance Sheet (A) Beginning of year 1 Cash - non-interest-bearing 2 280 232. 3 Savings and temporary cash investments Pledges and grants receivable, net .4 Accounts receivable, net 5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L Receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary 6 organizations (see instructions) .. Notes and loans receivable, net E T 8 9 Inventories for sale or use . Prepaid expenses and deferred charges ... .... . . . . 10a Land, buildings, and equipment cost or other basis Complete Part VI of Schedule D b Less- accumulated depreciation 11 Investments - publicly traded securities L T Ei 22 23 24 25 26 .. ... 4 26,799. .. .... .... 7 . .. 10a 649 , 942 . 10b 416 340. Investments - other securities. See Part IV, line 11 Investments - program-related See Part IV, line 11 Intangible assets Other assets. See Part IV, line 11 Total assets Add lines 1 through 15 (must e q ual line 34) Accounts payable and accrued expenses Grants payable . .. Deferred revenue Tax-exempt bond liabilities . . ... Escrow or custodial account liability Complete Part IV of Schedule D Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II ... of Schedule L . . .. Secured mortgages and notes payable to unrelated third parties Unsecured notes and loans payable to unrelated third parties -Other liabilities. Complete Part X of Schedule D Total liabilities . Add lines 17 throu g h 25 and complete lines Organizations that follow SFAS 117, check here 27 Unrestricted net assets 28 29 8 9 1 55,472. 283, 487 . 133, 058. 10c 429, 020. 11 233,602. 419 318 . 61 , 935. 85 821. 74, 482. 1,082 , 406. 226 , 279. 303 246. 529, 525. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 552 881. 27 N A 30 31 A 32 Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117, check here ^ and complete lines 30 through 34. Capital stock or trust principal, or current funds ... Paid-in or capital surplus, or land, building, or equipment fund . . Retained earnings, endowment, accumulated income, or other funds . 33 34 Total net assets or fund balances Total liabilities and net assets/fund balances R F N S 634 , 214 . 1,652 , 892. 137,747. 11,943. 303, 246. 452 936. 27 through 29 and lines 33 and 34. T A 1 M *= 7 B End of year 2 3 17 858. A s 12 13 14 15 16 17 18 19 20 21 Page 11 23-0971978 1 , 19 9, 956. 28 29 30 31 32 552, 881. 33 1, 082, 406. 34 1 , 199 , 956. 1, 652, 892. Form 990 (2010) BAA TEEA0111 12/21/10 23-0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Form 990 (2010 Reconciliation of Net Assets Page 12 Check if Schedule 0 contains a response to any question in this Part XI 1 2 3 4 5 1 Total revenue (must equal Part VIII, column (A), line 12) 2 Total expenses (must equal Part IX, column (A), line 25) .... .. . . ... 3 Revenue less expenses Subtract line 2 from line 1 . 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . 5 Other changes in net assets or fund balances (explain in Schedule 0) 6 Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, . . column (B)). + 5 , 533 , 4 , 886 , 647 552 883. 808. 075. 881. 99, 956 Financial Statements and Reporting Check if Schedule 0 contains a response to any question in this Part XII .. • No 1 Accounting method used to prepare the Form 990 : [] Cash k] Accrual F] Other If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule 0. 2a Were the organization ' s financial statements compiled or reviewed by an independent accountant? b Were the organization ' s financial statements audited by an independent accountant? c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 X X d If 'Yes ' to line 2a or 2b , check a box below to indicate whether the financial statements for the year were issued on a ... .. .... separate basis , consolidated basis , or both : Consolidated basis n Both consolidated and separate basis Separate basis XX 3a As a result of a federal award , was the organization required to undergo an audit or audits as set forth in the Single . Audit Act and OMB Circular A-133? b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits. BAA TEEA0112 12/21/10 X Form 990 (2010) OMB No 1545.0( SCHEDULE D (Form 99Q) Department of the Treasury Internal Revenue Service Name of the organization Supplemental Financial Statements 2010 ^ Complete if the organization answered 'Yes, to Form 990, Part IV, lines 6, 7, 8, 9, 10, 11, or 12. ^ Attach to Form 990. ^ See separate instructions. NMI number PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 C'M Organizations Maintainin g Donor Advised Funds or Other Similar Funds or Accounts . Complete if the organization answered 'Yes' to Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts 1 2 3 4 Total number at end of year Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end of year 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other No Yes Yes purpose conferring impermissible private benefit? .. . ..... PMR, II Conservation Easements . Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. No 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) HPreservation of an historically important land area Preservation of a certified historic structure Protection of natural habitat Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year Held at the End of the Tax Year 2a a Total number of conservation easements 2b b Total acreage restricted by conservation easements 2c c Number of conservation easements on a certified historic structure included in (a) d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic 2d structure listed in the National Register . 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ^ 4 Number of states where property subject to conservation easement is located ^ 5 6 Does the organization have a written policy regarding the periodic monitoring , inspection , handling of violations, n Yes and enforcement of the conservation easements it holds ? Staff and volunteer hours devoted to monitoring , inspecting , and enforcing conservation easements during the year 11- 7 Amount of expenses incurred in monitoring , inspecting, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2 (d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? 9 [] Yes F] No E] No In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement , and balance sheet, and include , if applicable , the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. iP^°r,lll Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV , line 8. 1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items (1) Revenues included in Form 990, Part VIII, line 1 $ (iii) Assets included in Form 990, Part X ^$ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items. ^$ a Revenues included in Form 990, Part VIII, line 1 b Assets included in Form 990, Part X $ Schedule D (Form 990) 2010 TEEA3301 11/15/10 BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990. 2 Schedule D (Form 990) 2010 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Page 2 23-0971978 pr anizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued) Using the organization's acquisition, accessidn, and other records, check any of the following that are a significant use of its collection items (check all that apply)a Public exhibition d Loan or exchange programs 6 Scholarly research a Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIV. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar 3 assets to be sold to raise funds rather than to be maintained as part of the organization's collection? . , n Yes n No ' Escrow and Custodial Arrangements . Complete if organization answered 'Yes' to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent , trustee , custodian , or other intermediary for contributions or other assets not included on Form 990 , Part X? . . .. b If 'Yes ,' explain the arrangement in Part XIV and complete the following table. [ Yes F]No Amount c d e f 2a Beginning balance . Additions during the year Distributions during the year Ending balance .... Did the organization include an amount on Form 990 , Part X, line 21? b If 'Yes,' ex p lain the arrangement in Part XIV. ^a 1 1 1 1 c d e f Yes No V Endowment Funds . Complete if the organization answered 'Yes' to Form 990, Part IV, line 10. (a) Current year ( b) Prior year (c) Two years back (d) Three years back (e) Four Years back 1 a Beginning of year balance b Contributions . . c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End pf year balance . . 2 Provide the estimated percentage of the year end balance held as a Board designated or quasi-endowment ^ % b Permanent endowment ^ % c Term endowment ^ % 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: () unrelated organizations (ii) related organizations . . . . b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? .. 4 Describe in Part XIV the intended uses of the organization's endowment funds. P.M.V', Yes No 3a i 3a ii 3b E[E Land. Buildinas . and Enuinment . See Fnrm 990_ Part X line In Description of investment (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Accumulated de p reciation (d) Book value 1 a Land b Buildings c Leasehold improvements d Equipment e Other 291, 684. 358 258. Total . Add lines la through 1e (Column (d) must equal Form 990, Part X, column (B), line 10 (c).) BAA TEEA3302 12/20/10 291 684. 124 656. 0. 233, 602. 233,602. Schedule D (Form 990) 2010 Schedule D (Form 990) 2010 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 WIN Investm ents - ot h er Securities . See Form 990. Part X. line 12. (a) Descnptign of security or category • (including name of securi ty) (1) Financial derivatives (2) Closely-held equity interests (3) Other (b) Book value 23-0971978 Page 3 (c) Method of valuation' Cost or end-of- year market value ----------------------- IQ----------------------------------- (IZ-------------------------Total. (Column (b) must equal Form 990 Part X, column (B) bne 12). 01 Pa VIII Investments - Pro g ram Related . (See Form 990 , Part (a) Description of investment type (b) Book value X , Ilne 13 ) (c) Method of valuation Cost or end-of -year market value (1 (2) (3) (4) (5) (6) (8) (9) (10) Total. (Column (b) must ual Form 990, Part X, column (B) line 13. ) 01 2. FIN 48 (ASC 740) Footnote . In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization ' s liability for uncertain tax positions under FIN 48 (ASC 740). BAA TEEA3303 iznono Schedule D (Form 990) 2010 Schedule D (Form 990) 201-0 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Pag e 4 Reconciliation of Change in Net Assets from Form 990 to Audited Financial Statements 1 Total revenue (Form 990, Part Vlll,column (A). line 12). 2 Total expenses (Form 990, Part IX, column (A), line 25) . 3 Excess or (deficit) for the year. Subtract line 2 from line 1 4 Net unrealized gains (losses) on investments .. 5 Donated services and use of facilities . . .. 6 Investment expenses 7 Prior period adjustments 8 Other (Describe in Part XIV) 9 Total adjustments (net). Add lines 4 through 8 . . 10 Excess or (deficit) for the year per audited financial statements. Combine lines 3 and 9 Pa Will Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 1 2 a b c d e 3 4 a b c 5 [Qa Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: Net unrealized gains on investments ... Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIV) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part VIII, line 12, but not on line 1 Investments expenses not included on Form 990, Part VIII, line 7b . . Other (Describe in Part XIV.) .. Add lines 4a and 4b Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part line 12.) . . 1 2a 2b 2c 2d 2e 3 4a 4b 4c 5 :Ilt Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of facilities b Prior year adjustments . . c Other losses d Other (Describe in Part XIV.) e Add lines 2a through 2d 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investments expenses not included on Form 990, Part VIII, line 7b . b Other (Describe in Part XIV) .. c Add lines 4a and 4b 5 Total ex penses. Add lines 3 and 4c. (This must equal Form 990, Part 1, line 18. ) 1 '. 2a 2b 2c 2d .. 2e 3 .. 4c 5 4a 4b R-AN.,;^ Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines l a and 4; Part IV, lines 1 b and 2b, Part V, line 4, Part X, line 2, Part XI, line 8; Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information BAA TEEA33o4 ovlini Schedule D (Form 990) 2010 Schedule D orm 990 2010 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Pa g e 5 Supplemental Information (continued) BAA TEEA3305 07/16/10 Schedule D (Form 990) 2010 SCHEDULE 0 (Form 990 or,990-EZ) Department of the Treasury Inter n a l Reve nue Service . Supplemental Information to Form 990 or 990-EZ OMB No 1545-0047 2010 Complete to pYovide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Name of the organization Employer identification number 23-0971978 THE LODGE HAS MEMBERS Pt Vi- A, Line 6 -------------------------------------------------------------------Pt VI- A, Line 7a THE MEMBERS ELECT THE EXECUTIVE BOARD Pt VI-A, Line 7b THE MEMBERS VOTE ON THE BOARD PROPOSALS Pt VI-B, Line 11a THE FORM 990 IS REVIEWED BY THE TREASURER THEN SUBMITTED --------------------------------------------------------------------------- TO THE IRS. THE BOARD REVIEWS THE FORM 990 AT AN EXECUTIVE --------------------------------------------- BOARD MEETING -------------------------------------------------------------------- BAA For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990-EZ. TEEA49o1 1on6no Schedule 0 (Form 990 or 990-EZ) 2010 OMB No 1545-0047 SCHEDULE R (Form 990) 2010 Related Organizations and Unrelated Partnerships Complete if the organization answered 'Yes' to Form 990, Part IV, line 33, 34, 35, 36, or 37. Department of the Treasury Attach to Form 990. ^ See separate instructions. Internal Revenue Service Employer identification number Name of the organization PHIL A DELPHIA FRATERNAL ORDER OF POLICE LODGE 1 23-0971978 #5 Part:lf,„r Identification of Disregarded Entities (Complete if the organization answered 'Yes' to Form 990, Part IV, line 33.) Name , address , and 1 (b) Primary activity (a) IN of disregarded entity (d) Total Income (c) Legal domicile (state or foreign country) (e) End-of -year assets (f) Direct controlling entity ------------------------------- 521 ------------------------------- 4 ------------------------------- 551 ------------------------------561 ------------------------------- PI artal; l Identification ot,Related Tax-Exempt Organizations (complete it the organization answered 'Yes' to corm y fu, rant iv, line.54 oecause it nao one or more related tax-exempt oroanlzatlons durlna the tax year.) (a) Name , address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Exempt Code section (e) Public charity status (if section 501 (c)(3)) (f) Direct controlling entity Sec 51(g)b 13 ) controlled entity? Yes /l FRATERNAL ORDER OF POLICE LODGE 5 HOME ASSOCIATION 23-1 1336 SPRING GARDEN ST , 2 4 SOCIAL No CLUB PHILADELPHIA PA 19123 PA 501 (C) 7 -------------------------- -------------------------- 551 -------------------------- -------------------------RAA Cnr Panarwnrlr Rarlnrfinn Art Nntir - a coo tho Indrur`f innc fnr Fnrm QQn TFFA5001 12192n0 Schedule R ( Form 990) 2010 Page 2 23- 0971978 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 34 line 'Yes' Form 990, Part IV, answered to M Identification of Related Organizations Taxable as a Partnership (Complete if the organization Schedule R (Form 990) 2010 tpa -"-' because it had one or more rel ated organizations treated as (a) Name , address , and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity artnersh) (e) Predominant income ( related , unrelated, excluded from tax under sections 512.514 ) durin Me tax year.) (f) Share of total income (s) Share of end - of-year assets (h) Disproportionate allocations? Yes No Cl) Code V -UBI amount in box 20 of Schedule K-1 (Form 1065) G) General or managing partner? Yes (k) Percenfage ownership No 1 --------------------------2 -------------- --------------- - 531-------------------------------------- Part IV Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34 because(a)it had one or more related oraanizatlons treated as a corporation or trust during the tax year.) (b) Name, address, and EIN of related organization 1 Primary activity (f) (e) (d) (c) Direct Type of entity Share of total income Legal domicile (state or foreign controlling entity (C corp, S corp, or trust) country) (g) Share of end-of-year assets (h) Percentage ownership ---------------------------- ----------------------------------------------------------2 ----------------------------------------------------------3 ----------------------------------------------------------BAA TEEA5oo2 ivo7no Schedule R (Form 990) 2010 Schedule R (Form 990) 2010 P,^a PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Page 3- V Transactions With Related Organizations (Complete if the organization answered 'Yes' to Form 990, Part IV, line 34, 35, 35a, or 36.) 1 a b c d e Note . Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule During the tax year did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV' Receipt of (i) interest (ii) annuities (ii) royalties (w) rent from a controlled entity Gift, grant, or capital contribution to other organization(s) . Gift, grant, or capital contribution from other organization(s) Loans or loan guarantees to or for other organization(s) Loans or loan guarantees by other organization(s) f Sale of assets to other organization(s) g Purchase of assets from other organization(s) h Exchange of assets Yes . . . . . . .. i Lease of facilities, equipment, or other assets to other organization(s) j Lease of facilities, equipment, or other assets from other organization(s) . . k Performance of services or membership or fundraising solicitations for other organization(s) I Performance of services or membership or fundraising solicitations by other organization(s) m Sharing of facilities, equipment, mailing lists, or other assets n Sharing of paid employees o Reimbursement paid to other organization for expenses p Reimbursement paid by other organization for expenses . . . No 1a 1 b 1c 1d 1e X X X X X if 1 1h 1i X X X X mmm X ii 1k X 11 X 1m X 1n X . mmm X 10 1P I X . q Other transfer of cash or property to other organization(s) . . . . . . . r Other transfer of cash or property from other organization(s) if the answer to any or the above is res, see the instructions Tor inrormation on who must complete trns line, inciuamg coverea reiaaonsni s (b) Transaction type (a-r) (a) Name of other organization (1 ) PHILA POLICE HOME ASSOCIATION 71 (2)PHILA POLICE HOME ASSOCIATION 1 lr X X no transaction tnresnoias. (c) Amount involved 180 (d) Method of determining amount involved 000. DISBURSEMENTS 8 , 000. DISBURSEMENTS (3) (4) (5) (6) BAA 1- eAsoo3 12123/10 Schedule R (Form 990) 2010 Schedule R (Form 990) 2010 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23 -0971978 Page 4 Unrelated Organizations Taxable as a Partnership (Complete if the organization answered 'Yes' to Form 990, Part IV, line 37.) Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization See Instructions reaardino exclusion for certain investment oartnershios (a) (h) (b) (1) Are all partners Share of (e) - Code V -Ll(g)I amount General or end - of-year Dispropor Legal (c) domicile p Name , address , and EIN of entity Primary activity section in box 20 of managing assets tionate (state or foreign 501 (cX3) Schedule K-1 partner? allocations? country) organizations? Form (1065) Yes No No Yes No Yes All-------------------------------------------------------------------------------------------2 --------------------------------------------------------------3 --------------------------------------------------------------4 --------------------------------------------------------------5 -------------------------------------------------------------------------------------------- 6 --------------------------------------------------------------Aa -------------------------------------------------------------------------------------------5q-------------------------------------------------------------------------------------------BAA TE004 12/23/10 Schedule R (Form 990) 2010 Schedule R (Form 990)2010 PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 Supplemental Information 23-0971978 Page 5 Complete this part to provide additional information for responses to questions on Schedule R (see instructions). BAA TEea5005 07116110 Schedule R (Form 990) 2010 . PHILADELPHIA FRATERNAL ORDER OF POLICE LODGE #5 23-0971978 Schedule 0 (Form 990), Supplemental Information to Form 990 Form 990, Page 2 , Part III, Line 1 (continued) Briefly describe the organization's mission: DEGREE OF SKILL, EFFICIENCY, POLICE OFFICERS AND SHERIFFS DISCIPLINE, AND LOYALTY AMONG THE DEPUTIES OF PHILADELPHIA Schedule 0 (Form 990), Supplemental Information to Form 990 Form 990 , Page 2, Part III, Line 4d (continued) Describe the exempt purpose achievements for each of the organization's other program services. Section 501(c)(3) and (4) organizations and 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. Code: Expenses Grants Of Description. 23,658. 0. Revenue AWARDS AND MEMORIAL EVENTS ARE CONDUCTED BY THE FOP TO RECOGNIZE OUTSTANDING PERFORMANCE BY THE OFFICERS 0. Schedule 0 (Form 990 or 990-EZ), Supplemental Information to Form 990 or 990-EZ Form 990 , Page 10 , Line 24f All Other Expenses (continued) Description (A) Total (C) Management and general (B) Program services (D) Fundraising 23,658. 20,000. 441,614. 23,658. 0. 441, 614. 0. 20,000. 0. 0. 0. n SPECIAL EVENTS TELEPHONES 69,753. 74,917. 0. 69, 753. 74,917. 0. AUTOMOBILE 54,263. 53,003. 38,047. 45,758. 6,877. 20,590. 1,853. 29,006. 0. 0. 0. 0. 0. 0. 0. 0. 54,263. 53,003. 38, 047. 45,758. 6,877. 20,590. 1,853. 29,006. AWARDS AND MEMORIALS DIRECTORS EXPENSE NATIONAL AND STATE DUES ELECTION EXPENSE EXPENSE CONTRACT NEGOTIATION EXPENSE MISC WATCHES UNREALIZED INVESTMENT LOSSES PRINTING PARKING 0. 0. 0. 0. 0. 0. 0. n U.