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Sgt Dp Land Memorial Lodge 82 Inc

EIN 58-2014065 · Cumming, GA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE FRATERNAL ORDER OF POLICE DAVID P. LAND LODGE 82 IS AN ORGANIZATION COMPRISED OF BOTH RETIRED AND ACTIVE LAW ENFORCEMENT PERSONNEL FROM THE FORSYTH COUNTY SHERIFF'S DEPARTMENT, THE CITY OF CUMMING POLICE DEPARTMENT, AS WELL AS THE SANDY SPRINGS POLICE DEPARTMENT, THE LAWRENCEVILLE POLICE DEPARTMENT, THE BROOKHAVEN POLICE DEPARTMENT, THE GEORGIA PROBATION OFFICERS AND THE GEORGE STATE PATROL OFFICERS, ALL IN GEORGIA. OUR MISSION IS TO: - PROVIDE MONETARY SUPPORT FOR LOCAL CHARITABLE ORGANIZATIONS - 30 PERCENT - ARRANGE FOR AID TO FAMILIES OF FALLEN, INJURED, SICK, OR DISTRESSED LAW ENFORCEMENT OFFICERS THROUGH A POLICE ILLNESS AND INJURY FUND - 25 PERCENT - SERVE THE INTERESTS OF LAW ENFORCEMENT OFFICERS AT THE LOCAL LEVEL, OTHER THAN THE ABOVE - 20 PERCENT - PROVIDE LEGAL DEFENSE SUPPORT FOR OUR MEMBERS THROUGH THE STATE-RUN LEGAL DEFENSE FUND - 15 PERCENT - PARTICIPATE IN LOCAL COMMUNITY EVENTS, INCLUDING AN ANNUAL SHOP-WITH-A-COP PROGRAM - 10 PERCENT

Income
$181,876
Spending
$157,533
Employees
0
Volunteers
116

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $23,117 spent. OFFICER INJURY AND ILLNESS FUND - ARRANGE FOR AID TO FAMILIES OF FALLEN, INJURED, SICK, OR DISTRESSED LAW ENFORCEMENT OFFICERS
  2. $32,427 spent. COPS AND KIDS EVENTS PROVIDE CHRISTMAS GIFTS FOR CHILDREN IN NEED OF HELP DURING THE HOLIDAY SEASON.
  3. $51,625 spent. LODGE BUILDING AND SUPPORT
  4. $1,480 spent. CHARITABLE AND OTHER CHARITABLE ORGANIZATION SUPPORT

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(8) fraternal beneficiary society.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2015 for not filing returns for three years, and reinstated on January 15, 2024.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.