Nonprofit · EIN 23-7162159
FRATERNAL ORDER OF POLICE
Also known as 20 PIMA LODGE
Tax-exempt · TUCSON, AZ 85716
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $137,044 | $113,017 | $24,027 | $456,752 | $0 | $456,752 |
| December 31, 2024 | 990 | $143,732 | $108,217 | $35,515 | $432,725 | $0 | $432,725 |
| December 31, 2023 | 990 | $142,162 | $104,243 | $37,919 | $397,210 | $0 | $397,210 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $81,636
- Investment income
- $4,117
- Net income from fundraising events
- $51,291
- Other revenue
- $51,291
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $58,181
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,685
- Occupancy
- $3,600
- Travel
- $7,400
- Program services (functional)
- $107,402
- Management and general (functional)
- $2,811
- Fundraising (functional)
- $2,804
Balance sheet and other
- Total assets, start of year
- $432,725
- Total assets, end of year
- $456,752
- Total liabilities, end of year
- $0
- Net assets, end of year
- $456,752
- Net assets without donor restrictions
- $456,752
- Gross receipts
- $311,807
- Employees
- 0
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSALIND WILLIAMS | Sgt at Arms Trustee or director | 3 | $0 |
| COSTAKI MANOLEAS | Treasurer Trustee or director | 3 | $0 |
| MARK O'DELL | President Trustee or director | 3 | $0 |
| OCTAVIO BARCELO | Secretary Trustee or director | 3 | $0 |
| DOUGLAS HANNA | Trustee Trustee or director | 3 | $0 |
| MARK BOYCE | Trustee Trustee or director | 3 | $0 |
| ERIC HAHN | Trustee Trustee or director | 3 | $0 |
| DUANE WILSON | Conductor Trustee or director | 3 | $0 |
| MARY DOLCIAME | Chaplin Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HANS GORITZ | Vice President Trustee or director | 0 | $0 |
| COSTAKI MANOLEAS | Treasurer Trustee or director | 3 | $0 |
| MARK O'DELL | President Trustee or director | 3 | $0 |
| OCTAVIO BARCELO | Secretary Trustee or director | 0 | $0 |
| DOUGLAS HANNA | Trustee Trustee or director | 0 | $0 |
| MARK BOYCE | Trustee Trustee or director | 0 | $0 |
| ERIC HAHN | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HANS GORITZ | Vice President Trustee or director | 0 | $0 |
| COSTAKI MANOLEAS | Treasurer Trustee or director | 3 | $0 |
| MARK O'DELL | President Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 3445 N DODGE BLVD, TUCSON, AZ 85716-1478
- Signed the 990
- COSTAKI MANOLEAS, Treasurer
- Phone
- (520) 940-1503
- Return prepared by
- Jack Trent & Co CPA
Mission
FRATERNAL ORDER OF POLICE ASSOCIATION
Program accomplishments
- BENEFITS PAID TO OR FOR MEMBERS GROUP LIFE INSURANCE, GROUP PREPAID LEGAL ASSISTANCE PLAN FOR JOB RELATED LEGAL NEEDS, AID TO/FOR MEMBER FUNERALS, FLORAL TRIBUTES AND OTHER MEMBER ACTIVITIES TO BOOST MORALE, HEALTH AND WELFARE OF MEMBERSExpenses $58,181
- CONFERENCES, CONVENTIONS, AND MEETINGS SUBVENTION OF EXPENSES FOR CONVENTIONS AND MEETINGS WHICH PROMOTE LAW ENFORCEMENT EDUCATION, ORGANIZATION AND GOODWILL
- STATE AND NATIONAL DUES PAYMENTS TO FOP GRAND NATIONAL LODGE AND ARIZONA STATE LODGE FOR MEMBER DUES AND CONTINUED MEMBERSHIP AFFILIATION
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7162159
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $456,752
- Income (IRS master file)
- $311,807
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $137,044 | $113,017 | $456,752 | XML |
| 990 | December 2024 | $143,732 | $108,217 | $432,725 | XML |
| 990 | December 2023 | $142,162 | $104,243 | $397,210 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7162159).
Questions about FRATERNAL ORDER OF POLICE
- What is the EIN of FRATERNAL ORDER OF POLICE?
- The employer identification number (EIN) of FRATERNAL ORDER OF POLICE is 23-7162159.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
- Which annual return does FRATERNAL ORDER OF POLICE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRATERNAL ORDER OF POLICE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRATERNAL ORDER OF POLICE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $137,044, expenses of $113,017 and total assets of $456,752 at year end.
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