Nonprofit · EIN 26-4178802
FRATERNAL ORDER OF POLICE LABOR COUNCIL
Tax-exempt · SIOUX FALLS, SD 57104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $104,144 | $101,015 | $3,129 | $234,196 | – | $234,196 |
| December 31, 2024 | 990-EZ | $105,676 | $96,550 | $9,126 | $231,067 | – | $231,067 |
| December 31, 2023 | 990-EZ | $103,142 | $88,055 | $15,087 | $221,943 | – | $221,943 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $99,932
- Investment income
- $4,212
Expenses
- Grants and similar amounts paid
- $6,480
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,037
- Other expenses
- $91,498
Balance sheet and other
- Total assets, start of year
- $231,067
- Total assets, end of year
- $234,196
- Total liabilities, end of year
- –
- Net assets, end of year
- $234,196
- Cash, savings and investments
- $234,196
- Gross receipts
- $104,144
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 |
|---|---|---|---|
| Nic Stevens | Treasurer | 2 | $0 |
| Cullen McClure | Vice President | 1 | $0 |
| John Gross | Secretary | 1 | $0 |
| Jason Holbeck | President | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nic Stevens | Treasurer | 2 | $0 |
| Cullen McClure | Vice President | 1 | $0 |
| John Gross | Secretary | 1 | $0 |
| Jason Holbeck | President | 1 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nic Stevens | Treasurer | 2 | $0 |
| Cullen McClure | Vice President | 1 | $0 |
| John Gross | Secretary | 1 | $0 |
| Jason Holbeck | President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 320 W 4TH ST, SIOUX FALLS, SD 57104-2413
- In care of
- % TOMMY SCHMITZ
- Signed the 990-EZ
- Nic Stevens, Treasurer
- Phone
- (605) 360-6220
- Return prepared by
- Nelson & Nelson CPAs LLP
Mission
Labor Organization
Program accomplishments
- The labor councils primary functions include contract negotiations, resolving contract disputes, representing members for disciplinary hearings and serving as a liasion between members and the administrative staff.
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-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
- 26-4178802
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $234,196
- Income (IRS master file)
- $104,144
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $104,144 | $101,015 | $234,196 | XML |
| 990-EZ | December 2024 | $105,676 | $96,550 | $231,067 | XML |
| 990-EZ | December 2023 | $103,142 | $88,055 | $221,943 | 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 26-4178802).
Questions about FRATERNAL ORDER OF POLICE LABOR COUNCIL
- What is the EIN of FRATERNAL ORDER OF POLICE LABOR COUNCIL?
- The employer identification number (EIN) of FRATERNAL ORDER OF POLICE LABOR COUNCIL is 26-4178802.
- Is FRATERNAL ORDER OF POLICE LABOR COUNCIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2010.
- Are donations to FRATERNAL ORDER OF POLICE LABOR COUNCIL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FRATERNAL ORDER OF POLICE LABOR COUNCIL 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 LABOR COUNCIL 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 LABOR COUNCIL 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 LABOR COUNCIL?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE LABOR COUNCIL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $104,144, expenses of $101,015 and total assets of $234,196 at year end.
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