Nonprofit · EIN 35-6073620
FRATERNAL ORDER OF POLICE
Also known as OST INDIANA STATE LODGE
Tax-exempt · INDIANAPOLIS, IN 46201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $775,065 | $680,792 | $94,273 | $2,556,228 | $22,203 | $2,534,025 |
| December 31, 2024 | 990 | $872,227 | $626,747 | $245,480 | $2,425,104 | $16,707 | $2,408,397 |
| December 31, 2023 | 990 | $725,562 | $629,025 | $96,537 | $2,153,259 | $15,889 | $2,137,370 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $595,887
- Membership dues
- $541,018
- Program service revenue
- $84,542
- Investment income
- $94,593
- Net gain from sales of assets
- $30,135
- Net income from sales of inventory
- $43
- Other revenue
- $43
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $117,669
- Other salaries and wages
- $123,770
- Salaries, compensation and benefits (total)
- $265,122
- Professional fundraising fees
- $3,881
- Legal fees
- $36,674
- Occupancy
- $10,640
- Travel
- $8,648
- Depreciation
- $26,176
- Program services (functional)
- $129,029
- Management and general (functional)
- $514,254
- Fundraising (functional)
- $37,509
Balance sheet and other
- Total assets, start of year
- $2,425,104
- Total assets, end of year
- $2,556,228
- Total liabilities, end of year
- $22,203
- Net assets, end of year
- $2,534,025
- Land, buildings and equipment
- $324,908
- Publicly traded securities
- $655,572
- Net assets without donor restrictions
- $2,534,025
- Gross receipts
- $775,065
- Employees
- 25
- Year formed
- 1934
- State of legal domicile
- IN
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 |
|---|---|---|---|
| WILLIAM R OWENSBY | PRESIDENT Officer | 20 | $39,330 |
| PATRICK J SCHER | TREASURER Officer | 20 | $25,941 |
| MICHAEL D COOK | SECRETARY Officer | 10 | $21,324 |
| TOBY DEATON | VICE PRESIDE Officer | 10 | $17,601 |
| CURTIS MINCHUCK | NW TRUSTEE Trustee or director | 1 | $4,167 |
| WILLIAM MICHAEL SIDES | SW TRUSTEE Trustee or director | 1 | $2,867 |
| TOM ASHCRAFT | CENTRAL TRUS Trustee or director | 1 | $2,756 |
| JEFFREY R NEACE | SE TRUSTEE Trustee or director | 1 | $2,095 |
| DELMAR L STOUT | SERGEANT AT Trustee or director | 1 | $1,588 |
| C SHAWN SIZEMORE | NE TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM R OWENSBY | PRESIDENT Officer | 20 | $37,457 |
| PATRICK J SCHER | TREASURER Officer | 20 | $24,706 |
| MICHAEL D COOK | SECRETARY Officer | 10 | $20,308 |
| TOBY DEATON | VICE PRESIDE Officer | 10 | $16,762 |
| CURTIS MINCHUCK | NW TRUSTEE Trustee or director | 1 | $3,717 |
| TOM ASHCRAFT | CENTRAL TRUS Trustee or director | 1 | $2,499 |
| WILLIAM MICHAEL SIDES | SW TRUSTEE Trustee or director | 1 | $2,184 |
| JEFFREY R NEACE | SE TRUSTEE Trustee or director | 1 | $1,869 |
| DELMAR L STOUT | SERGEANT AT Trustee or director | 1 | $1,512 |
| C SHAWN SIZEMORE | NE TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM R OWENSBY | PRESIDENT Officer | 20 | $34,874 |
| PATRICK J SCHER | TREASURER Officer | 20 | $23,529 |
| MICHAEL D COOK | SECRETARY Officer | 10 | $19,341 |
| TOBY DEATON | VICE PRESIDE Officer | 10 | $15,964 |
| CURTIS MINCHUCK | NW TRUSTEE Trustee or director | 1 | $3,260 |
| TOM ASHCRAFT | CENTRAL TRUS Trustee or director | 1 | $2,950 |
| JEFFREY R NEACE | SE TRUSTEE Trustee or director | 1 | $2,120 |
| DELMAR L STOUT | SERGEANT AT Trustee or director | 1 | $1,760 |
| WILLIAM MICHAEL SIDES | SW TRUSTEE Trustee or director | 1 | $1,000 |
| C SHAWN SIZEMORE | NE TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1427 E WASHINGTON ST, INDIANAPOLIS, IN 46201-3846
- Principal officer (990 for 2025)
- WILLIAM R OWENSBY, 1427 E WASHINGTON STREET, INDIANAPOLIS, IN 462016774
- Signed the 990
- PATRICK J SCHER, TREASURER
- Phone
- (317) 635-5539
- Return prepared by
- DAVID CULP & CO LLP
Mission
THE MISSION OF THE INDIANA STATE FRATERNAL ORDER OF POLICE IS TO PROMOTE THE ENFORCEMENT OF LAW AND ORDER, TO IMPROVE THE INDIVIDUAL AND COLLECTIVE PROFICIENCY OF OUR MEMBERS IN THE PERFORMANCE OF THEIR DUTIES, AND TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE, AND SOCIAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS.
Program accomplishments
- TO BE AWARE OF ALL SESSIONS OF THE INDIANA LEGISLATURE, TO PROMOTE THE INTEREST OF PUBLIC SAFETY OFFICERS, TO WORK FOR PASSAGE OF LAWS THAT BENEFIT PUBLIC SAFETY OFFICERS, TO UPHOLD LAWS THAT PROTECT PUBLIC SAFETY OFFICERS, TO ADVANCE PENSIONS AND WORK FOR ESTABLISHMENT OF PENSION OR RELIEF FOR PUBLIC SAFETY OFFICERS.Expenses $129,029
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
- 35-6073620
- 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)
- $2,556,228
- Income (IRS master file)
- $775,065
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $775,065 | $680,792 | $2,556,228 | XML |
| 990 | December 2024 | $872,227 | $626,747 | $2,425,104 | XML |
| 990 | December 2023 | $725,562 | $629,025 | $2,153,259 | XML |
| 990 | December 2022 | $777,717 | $565,070 | $2,183,784 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 35-6073620).
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 35-6073620.
- 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 WILLIAM R OWENSBY.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 10 people; 9 received compensation from the organization, the highest $39,330 (WILLIAM R OWENSBY, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $775,065, expenses of $680,792 and total assets of $2,556,228 at year end.
Other nonprofits in INDIANAPOLIS
- INDIANA UNIVERSITY HEALTH INC EIN 35-1955872 · last filed 990 for 2024
- LILLY ENDOWMENT INC EIN 35-0868122 · last filed 990-PF for 2025
- LILLY CARES FOUNDATION INC EIN 35-2027985 · last filed 990-PF for 2025
- RENAISSANCE CHARITABLE FOUNDATION INC EIN 35-2129262 · last filed 990 for 2024
- COMMUNITY HEALTH NETWORK INC EIN 35-0983617 · last filed 990 for 2024
- MDWISE MEDICAID NETWORK INC EIN 47-3192307 · last filed 990 for 2025
- MDWISE INC EIN 35-1931354 · last filed 990 for 2025
- NATIONAL COLLEGIATE ATHLETIC ASSOCIATION EIN 44-0567264 · last filed 990 for 2025