Nonprofit · EIN 23-7586099
FRATERNAL ORDER OF POLICE
Also known as 59 FIRST CAPITAL LODGE
Tax-exempt · CHILLICOTHE, OH 45601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $83,512 | $76,255 | $7,257 | $59,872 | $0 | $59,872 |
| December 31, 2024 | 990 | $60,899 | $67,560 | -$6,661 | $52,615 | $0 | $52,615 |
| December 31, 2023 | 990 | $60,689 | $59,411 | $1,278 | $59,276 | $0 | $59,276 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $42,620
- Membership dues
- $30,407
- Program service revenue
- $0
- Investment income
- $41
- Net rental income
- $5,250
- Net income from fundraising events
- $16,964
- Net income from gaming
- $18,637
- Other revenue
- $40,851
Expenses
- Grants and similar amounts paid
- $24,581
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $27,308
- Occupancy
- $5,082
- Depreciation
- $2,564
- Program services (functional)
- $74,456
- Management and general (functional)
- $1,799
Balance sheet and other
- Total assets, start of year
- $52,615
- Total assets, end of year
- $59,872
- Total liabilities, end of year
- $0
- Net assets, end of year
- $59,872
- Land, buildings and equipment
- $27,019
- Gross receipts
- $106,290
- 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 |
|---|---|---|---|
| KAREN CYDRUS | President Officer | 1 | $0 |
| ROYCE E DAVIS | 1ST VICE PRESID Officer | 1 | $0 |
| CHARLES B GOODWIN | STATE TRUSTEE Officer | 1 | $0 |
| HAL HARDIESTY | Secretary Officer | 4 | $0 |
| MARVIN SHAW | CHAPLAIN Officer | 1 | $0 |
| HAL HARDIESTY | Treasurer Officer | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN CYDRUS | President Officer | 1 | $0 |
| ROYCE E DAVIS | 1ST VICE PRESID Officer | 1 | $0 |
| CHARLES B GOODWIN | STATE TRUSTEE Officer | 1 | $0 |
| HAL HARDIESTY | Secretary Officer | 4 | $0 |
| MARVIN SHAW | CHAPLAIN Officer | 1 | $0 |
| HAL HARDIESTY | Treasurer Officer | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN CYDRUS | President Officer | 1 | $0 |
| CHRIS MCGOWAN | 1ST VICE PRESID Officer | 1 | $0 |
| HAL HARDIESTY | Secretary Officer | 4 | $0 |
| MARVIN SHAW | CHAPLAIN Officer | 1 | $0 |
| HAL HARDIESTY | Treasurer Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 737, CHILLICOTHE, OH 45601-0737
- Mailing address (990-N for 2018)
- PO BOX 737 STATION A, CHILLICOTHE OH 45601
- Principal officer (990-N for 2018)
- SHAWN ROURKE, PO BOX 737 STATION A, CHILLICOTHE OH 45601
- Signed the 990
- HAL HARDIESTY, SEC/TREAS
- Return prepared by
- FIRST CAPITAL CPAS & ADVISORS INC
Mission
IMPROVING WORKING CONDITIONS OF LAW ENFORCEMENT OFFICERS AND THE SAFETY OF THOSE WE SERVE THROUGH EDUCATION AND SOCIALIZATION.
Program accomplishments
- THE ORGANIZATIION SERVES THE POLICE AND THE COMMUNITY BY PROMOTING COMMUNITY PARTNERSHIPS WITH LAW ENFORCEMENT.Expenses $73,992 · revenue $83,512
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
- 23-7586099
- 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)
- $59,872
- Income (IRS master file)
- $106,290
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $83,512 | $76,255 | $59,872 | IRS |
| 990 | December 2024 | $60,899 | $67,560 | $52,615 | XML |
| 990 | December 2023 | $60,689 | $59,411 | $59,276 | XML |
| 990 | December 2022 | $78,564 | $66,872 | $57,998 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: SHAWN ROURKE | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 23-7586099).
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 23-7586099.
- 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 is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990-N for 2018 names SHAWN ROURKE.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 6 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 $83,512, expenses of $76,255 and total assets of $59,872 at year end.
Other nonprofits in CHILLICOTHE
- ADENA HEALTH SYSTEM EIN 31-4379443 · last filed 990 for 2024
- HOPEWELL HEALTH CENTERS INC EIN 31-1155352 · last filed 990 for 2024
- ADENA FAYETTE MEDICAL CENTER EIN 85-2985806 · last filed 990 for 2024
- 0022 HOMELAND CREDIT UNION INC EIN 31-0395830 · last filed 990 for 2024
- FRONTIER COMMUNITY SERVICES EIN 31-0950828 · last filed 990 for 2024
- ROSS COUNTY SCHOOL EMPLOYEES INS CONSORTIUM HEALTH & WELFARE EIN 36-7394967 · last filed 990 for 2025
- GOODWILL INDUSTRIES OF SOUTH CENTRAL OHIO EIN 31-0917970 · last filed 990 for 2024
- SCIOTO PAINT VALLEY MENTAL HEALTH CENTER INC EIN 31-0720849 · last filed 990 for 2025