﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-08T10:29:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>351747659</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>OWENS &amp; COMPANY PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>714 E WINONA AVE</AddressLine1Txt>
        <CityNm>WARSAW</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>465804301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237585575</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KOSCIUSKO COUNTY FRATERNAL ORDER OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>POLICE LODGE 149 INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>KOSC</BusinessNameControlTxt>
      <PhoneNum>5742675667</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 832</AddressLine1Txt>
        <CityNm>WARSAW</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46580</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFF TICKNOR</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5742654160</PhoneNum>
      <SignatureDt>2024-11-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LINDA DIVINE</PreparerPersonNm>
      <PTIN>P00957016</PTIN>
      <PhoneNum>5742696332</PhoneNum>
      <PreparationDt>2024-11-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>52944</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>51544</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1400</InvestmentIncomeAmt>
      <TotalRevenueAmt>52944</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>850</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3848</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>26</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>65367</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70091</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-17147</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>98982</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-1</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>81834</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>68120</BOYAmt>
        <EOYAmt>52086</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>30862</BOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>29748</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>98982</BOYAmt>
        <EOYAmt>81834</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>98982</BOYAmt>
        <EOYAmt>81834</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT THE IMPROVEMENT OF THE STANDARD OF LIVING AND WORKING CONDITIONS OF THE LAW ENFORCEMENT PROFESSION THROUGH EVERY LEGAL AND ETHICAL MEANS AVAILABLE; TO CREATE AND MAINTAIN TRADITION OF ESPRIT DE CORPS INSURING FIDELITY TO DUTY UNDER ALL CONDITIONS AND CIRCUMSTANCES; TO CULTIVATE A SPIRIT OF FRATERNALISM AND MUTUAL HELPFULNESS AMONG OUR MEMBERS AND THE PEOPLE WE SERVE; TO INCREASE THE EFFICIENCY OF THE LAW ENFORCEMENT PROFESSION AND THUS MORE FIRMLY TO ESTABLISH THE CONFIDENCE OF THE PUBLIC IN THE SERVICE DEDICATED TO THE PROTECTION OF LIFE AND PROPERTY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY SERVICE SUPPORT PROGRAMS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN MOORE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL HEATON</PersonNm>
        <TitleTxt>V. PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD KELLER</PersonNm>
        <TitleTxt>SARG IN ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF TICKNOR</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOEL BEAN</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JEFF TICKNOR</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 831</AddressLine1Txt>
          <CityNm>WARSAW</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46581</ZIPCd>
        </USAddress>
        <PhoneNum>5742675667</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY OUTREACH OFFICE SUPPLIES 550 PROFESSIONAL DUES 1,451 INSURANCE 1,774 CONTRIBUTIONS 4,216 GIFTS 26,639 COST OF GOODS SOLD 29,623 EXPENSES NON-INVESTMENT DEPRECIATION 1,114 TOTAL 65,367</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -1</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BUILDING 0 39,900 LESS ACCUMULATED DEPRECIATION 0 12,661 FURNACE 0 588 LESS ACCUMULATED DEPRECIATION 0 180 DOOR/LOCK 0 1,500 LESS ACCUMULATED DEPRECIATION 0 458 DELL COMPUTER - PC 0 358 LESS ACCUMULATED DEPRECIATION 0 358 RCA TV 0 319 LESS ACCUMULATED DEPRECIATION 0 319 RCA TV 0 319 LESS ACCUMULATED DEPRECIATION 0 319 FENCE 0 500 LESS ACCUMULATED DEPRECIATION 0 146 SIDING 0 1,000 LESS ACCUMULATED DEPRECIATION 0 295 CONFERENCE TABLE 0 500 LESS ACCUMULATED DEPRECIATION 0 500 REFRIGERATOR 0 432 LESS ACCUMULATED DEPRECIATION 0 432 KITCHEN CABINETS 0 433 LESS ACCUMULATED DEPRECIATION 0 433 HP LAPTOP 0 528 LESS ACCUMULATED DEPRECIATION 0 528 TOTAL 0 29,748</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT THE IMPROVEMENT OF THE STANDARD OF LIVING AND WORKING CONDITIONS OF THE LAW ENFORCEMENT PROFESSION THROUGH EVERY LEGAL AND ETHICAL MEANS AVAILABLE; TO CREATE AND MAINTAIN TRADITION OF ESPRIT DE CORPS INSURING FIDELITY TO DUTY UNDER ALL CONDITIONS AND CIRCUMSTANCES; TO CULTIVATE A SPIRIT OF FRATERNALISM AND MUTUAL HELPFULNESS AMONG OUR MEMBERS AND THE PEOPLE WE SERVE; TO INCREASE THE EFFICIENCY OF THE LAW ENFORCEMENT PROFESSION AND THUS MORE FIRMLY TO ESTABLISH THE CONFIDENCE OF THE PUBLIC IN THE SERVICE DEDICATED TO THE PROTECTION OF LIFE AND PROPERTY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>