Nonprofit · EIN 23-7190010
FRATERNAL ORDER OF POLICE
Also known as 8 CAPITOL CITY LODGE
Tax-exempt · FRANKFORT, KY 40602
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $18,942 | $30,062 | -$11,120 | $81,042 | – | $81,042 |
| December 31, 2024 | 990-EZ | $42,141 | $34,175 | $7,966 | $92,162 | – | $92,162 |
| December 31, 2023 | 990-EZ | $34,446 | $28,405 | $6,041 | $84,196 | – | $84,196 |
| December 31, 2022 | 990-EZ | $45,879 | $41,441 | $4,438 | $78,155 | – | $78,155 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,300
- Membership dues
- $17,582
- Investment income
- $60
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $850
- Printing, publications and postage
- $187
- Other expenses
- $29,025
Balance sheet and other
- Total assets, start of year
- $92,162
- Total assets, end of year
- $81,042
- Total liabilities, end of year
- –
- Net assets, end of year
- $81,042
- Cash, savings and investments
- $81,042
- Gross receipts
- $18,942
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLER OWENS | President | 0 | $0 |
| JON KENDELL | Vice President | 0 | $0 |
| DAVID INGLE | Sec/TREAS | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLER OWNS | President | 0 | $0 |
| JON KENDELL | Vice President | 0 | $0 |
| DAVID INGLE | Sec/TREAS | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL TRACY | President | 0 | $0 |
| RYAN BELCHER | Vice President | 0 | $0 |
| CRAIG GONZALEZ | Secretary | 0 | $0 |
| DAVID INGLE | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL TRACY | President | 0 | $0 |
| RYAN BELCHER | Vice President | 0 | $0 |
| CRAIG GONZALEZ | Secretary | 0 | $0 |
| DAVID INGLE | Treasurer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5252, FRANKFORT, KY 40602-5252
- Signed the 990-EZ
- DAVID INGLE, Treasurer
- Phone
- (502) 682-0179
- Return prepared by
- CHARLES T MITCHELL CO PLLC
Mission
To support and defend the Constitution of the United States; to inculcate loyalty and allegiance to the United States of America; to promote and foster the enforcement of law and order; to improve the individual and collective proficiency of our members in the performance of their duties; to encourage fraternal, educational, charitable and social activities among law enforcement officers; to advocate and strive for uniform application of the civil service merit system for appointment and promotion; to support the improvement of the standard of living and working conditions of the law enforcement profession thorough every legal and ethical means available; the 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
Program accomplishments
- To improve the individual and collective proficiency of our members in the performance of their duties; to encourage fraternal, educational, charitable and social activities among law enforcement officers
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7190010
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $81,042
- Income (IRS master file)
- $18,942
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $18,942 | $30,062 | $81,042 | XML |
| 990-EZ | December 2024 | $42,141 | $34,175 | $92,162 | XML |
| 990-EZ | December 2023 | $34,446 | $28,405 | $84,196 | XML |
| 990-EZ | December 2022 | $45,879 | $41,441 | $78,155 | XML |
| 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 23-7190010).
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 23-7190010.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $18,942, expenses of $30,062 and total assets of $81,042 at year end.
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- COMMUNITY ACTION KENTUCKY INC EIN 61-0865554 · last filed 990 for 2025
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- ZEROV INC EIN 61-1110432 · last filed 990 for 2025
- COMMONWEALTH CREDIT UNION EIN 61-0671028 · last filed 990 for 2025
- KENTUCKY CHAMBER OF COMMERCE INC EIN 61-0405718 · last filed 990 for 2025
- KENTUCKY ASSOCIATION OF SEXUAL ASSAULT PROGRAMS INC EIN 61-1202976 · last filed 990 for 2025
- KENTUCKY ASSOCIATION OF COUNTIES INC EIN 61-0870248 · last filed 990 for 2025