Nonprofit · EIN 31-4271565
FRATERNAL ORDER OF POLICE
Also known as OHIO STATE LODGE
Tax-exempt · COLUMBUS, OH 43215
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,673,115 | $1,506,315 | $166,800 | $2,934,132 | $5,396 | $2,928,736 |
| December 31, 2024 | 990 | $1,465,603 | $1,351,877 | $113,726 | $2,734,724 | $5,396 | $2,729,328 |
| December 31, 2023 | 990 | $1,394,091 | $1,344,991 | $49,100 | $2,603,447 | $5,396 | $2,598,051 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,577,489
- Investment income
- $60,058
- Royalties
- $35,368
- Other revenue
- $35,568
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $60,400
- Other salaries and wages
- $402,880
- Salaries, compensation and benefits (total)
- $793,987
- Professional fundraising fees
- $0
- Legal fees
- $56,500
- Accounting fees
- $28,035
- Occupancy
- $20,822
- Travel
- $125,651
- Depreciation
- $21,471
Balance sheet and other
- Total assets, start of year
- $2,734,724
- Total assets, end of year
- $2,934,132
- Total liabilities, end of year
- $5,396
- Net assets, end of year
- $2,928,736
- Land, buildings and equipment
- $57,533
- Net assets without donor restrictions
- $2,928,736
- Gross receipts
- $1,736,167
- Employees
- 27
- Volunteers
- 0
- Year formed
- 1924
- State of legal domicile
- OH
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 |
|---|---|---|---|
| JAY MCDONALD | PRESIDENT Trustee or director, Officer | 40 | $15,000 |
| TJ ASSION | VICE PRESIDENT Trustee or director, Officer | 40 | $10,500 |
| TRAVIS PARKER | SECRETARY Trustee or director, Officer | 40 | $10,500 |
| GREG TOYEAS | TREASURER Trustee or director, Officer | 40 | $7,500 |
| SHARI ROBERTSON | SERGANT AT ARMS Trustee or director | 1 | $1,825 |
| DAVID KURZINSKY | TRUSTEE Trustee or director | 1 | $1,625 |
| SHAWN PORTER | TRUSTEE Trustee or director | 1 | $1,500 |
| AARON BRAMEL | TRUSTEE Trustee or director | 1 | $1,450 |
| TRACEY SUSANA | TRUSTEE Trustee or director | 1 | $1,375 |
| GARY WOLSKE | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $1,250 |
| BRIAN ARMSTEAD | TRUSTEE Trustee or director | 1 | $1,125 |
| JEFF SPIRES | TRUSTEE Trustee or director | 1 | $1,000 |
| MIKE WATKINS | TRUSTEE Trustee or director | 1 | $1,000 |
| STEVE FIORITTO | TRUSTEE Trustee or director | 1 | $1,000 |
| JON HALUSEK | TRUSTEE Trustee or director | 1 | $1,000 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN DAVIS | TRUSTEE Trustee or director | 1 | $1,000 |
| BILL SARINGER | 2ND VICE PRESIDENT Trustee or director | 1 | $875 |
| DAMIAN GLASER | TRUSTEE Trustee or director | 1 | $875 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY WOLSKE | PRESIDENT (THRU 7/23/24) Trustee or director, Officer | 40 | $9,854 |
| JAY MCDONALD | PRESIDENT (BEGIN 7/24/24) Trustee or director, Officer | 40 | $8,246 |
| GREG TOYEAS | TREASURER Trustee or director, Officer | 40 | $7,500 |
| JASON PAPPAS | VICE PRESIDENT (THRU 7/23/24) Trustee or director, Officer | 40 | $7,258 |
| ERIC LEHNHART | SECRETARY (THRU 7/23/24) Trustee or director, Officer | 40 | $7,258 |
| TRAVIS PARKER | SECRETARY (BEGIN 7/24/24) Trustee or director, Officer | 40 | $7,117 |
| TJ ASSION | VICE PRESIDENT (BEGIN 7/24/24) Trustee or director, Officer | 40 | $4,442 |
| MIKE GALBRAITH | TRUSTEE (THRU 7/23/24) Trustee or director | 1 | $2,675 |
| SHARI ROBERTSON | SERGANT AT ARMS Trustee or director | 1 | $1,825 |
| AMY PUGH | TRUSTEE (THRU 7/23/24) Trustee or director | 1 | $1,275 |
| BILL SARINGER | 2ND VICE PRESIDENT Trustee or director | 1 | $1,250 |
| BRIAN ARMSTEAD | TRUSTEE Trustee or director | 1 | $1,125 |
| STEVE FIORITTO | TRUSTEE Trustee or director | 1 | $1,125 |
| DAMIAN GLASER | TRUSTEE Trustee or director | 1 | $1,125 |
| JON HALUSEK | TRUSTEE Trustee or director | 1 | $1,125 |
| DAVID KURZINSKY | TRUSTEE Trustee or director | 1 | $1,125 |
| AARON BRAMEL | TRUSTEE Trustee or director | 1 | $875 |
| MIKE WATKINS | TRUSTEE Trustee or director | 1 | $875 |
| SHAWN PORTER | TRUSTEE Trustee or director | 1 | $750 |
| KEVIN DAVIS | TRUSTEE Trustee or director | 1 | $525 |
| JEFF SPIRES | TRUSTEE Trustee or director | 1 | $250 |
| RICH NESTERALTERNATE | TRUSTEE Trustee or director | 1 | $250 |
| WES ELSON ALTERNATE | TRUSTEE Trustee or director | 1 | $125 |
| TRACEY SUSANA | TRUSTEE Trustee or director | 1 | $75 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY WOLSKE | PRESIDENT Trustee or director, Officer | 40 | $15,000 |
| JASON PAPPAS | VICE PRESIDENT Trustee or director, Officer | 40 | $10,500 |
| ERIC LEHNHART | SECRETARY Trustee or director, Officer | 40 | $10,500 |
| GREG TOYEAS | TREASURER Trustee or director, Officer | 40 | $7,500 |
| JAY MCDONALD | IMMEDIATE PAST PRES Trustee or director | 1 | $2,500 |
| SHARI ROBERTSON | SERGANT AT ARMS Trustee or director | 1 | $2,500 |
| BILL SARINGER | 2ND VICE PRESIDENT Trustee or director | 1 | $1,000 |
| BRIAN ARMSTEAD | TRUSTEE Trustee or director | 1 | $1,000 |
| AARON BRAMEL | TRUSTEE Trustee or director | 1 | $875 |
| STEVE FIORITTO | TRUSTEE Trustee or director | 1 | $875 |
| MIKE GALBRAITH | TRUSTEE Trustee or director | 1 | $875 |
| DAMIAN GLASER | TRUSTEE Trustee or director | 1 | $875 |
| JON HALUSEK | TRUSTEE Trustee or director | 1 | $875 |
| TRAVIS PARKER | TRUSTEE Trustee or director | 1 | $875 |
| AMY PUGH | TRUSTEE Trustee or director | 1 | $875 |
| MIKE WATKINS | TRUSTEE Trustee or director | 1 | $825 |
| TOM PORTER | TRUSTEE Trustee or director | 1 | $625 |
| ADAM CHELLIS | TRUSTEE Trustee or director | 1 | $500 |
| DAVID KURZINSKYALTERNATE | TRUSTEE Trustee or director | 1 | $375 |
| WES ELSON ALTERNATE | TRUSTEE Trustee or director | 1 | $250 |
Address and contacts
- Address (IRS master file)
- 222 EAST TOWN STREET, COLUMBUS, OH 43215-4611
- Principal officer (990 for 2025)
- JAY MCDONALD, 222 EAST TOWN STREET, COLUMBUS, OH 43215
- Signed the 990
- GREG TOYEAS, TREASURER
- Phone
- (614) 224-5700
- Website
- WWW.FOPOHIO.ORG
- Return prepared by
- GBQ PARTNERS LLC
Mission
TO ADVANCE AND PROTECT LAW ENFORCEMENT OFFICERS, AND TO PROMOTE IMPROVED LAW ENFORCEMENT METHODS.
Program accomplishments
- TO ADVANCE AND PROTECT LAW ENFORCEMENT OFFICERS AND TO PROMOTE IMPROVED LAW ENFORCEMENT METHODS.
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
- 31-4271565
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $2,934,132
- Income (IRS master file)
- $1,736,167
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,673,115 | $1,506,315 | $2,934,132 | XML |
| 990 | December 2024 | $1,465,603 | $1,351,877 | $2,734,724 | XML |
| 990 | December 2023 | $1,394,091 | $1,344,991 | $2,603,447 | XML |
| 990 | December 2022 | $1,414,525 | $1,361,824 | $2,544,574 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 31-4271565).
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 31-4271565.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- 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 for the year ended December 31, 2025 names JAY MCDONALD.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 18 people; 18 received compensation from the organization, the highest $15,000 (JAY MCDONALD, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,673,115, expenses of $1,506,315 and total assets of $2,934,132 at year end.
Other nonprofits in COLUMBUS
- BATTELLE MEMORIAL INSTITUTE EIN 31-4379427 · last filed 990 for 2025
- OHIOHEALTH CORPORATION EIN 31-4394942 · last filed 990 for 2025
- NATIONWIDE CHILDRENS HOSPITAL EIN 01-0782751 · last filed 990 for 2024
- OHIOHEALTH CORPORATION EIN 32-0007056 · last filed 990 for 2025
- NATIONWIDE CHILDRENS HOSPITAL INC EIN 31-1429047 · last filed 990 for 2021
- MOUNT CARMEL HEALTH SYSTEM EIN 31-1439334 · last filed 990 for 2025
- OHIO STATE UNIVERSITY PHYSICIANS INC EIN 31-1447726 · last filed 990 for 2025
- BUCKEYE POWER INC EIN 31-0676582 · last filed 990 for 2025