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Nonprofit · EIN 35-6073620

FRATERNAL ORDER OF POLICE

Also known as OST INDIANA STATE LODGE

Tax-exempt · INDIANAPOLIS, IN 46201

Financials

$726K$629K2023$872K$627K2024$775K$681K2025
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$775,065$680,792$94,273$2,556,228$22,203$2,534,025
December 31, 2024990$872,227$626,747$245,480$2,425,104$16,707$2,408,397
December 31, 2023990$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.

NameTitleHours / weekCompensation
WILLIAM R OWENSBYPRESIDENT
Officer
20$39,330
PATRICK J SCHERTREASURER
Officer
20$25,941
MICHAEL D COOKSECRETARY
Officer
10$21,324
TOBY DEATONVICE PRESIDE
Officer
10$17,601
CURTIS MINCHUCKNW TRUSTEE
Trustee or director
1$4,167
WILLIAM MICHAEL SIDESSW TRUSTEE
Trustee or director
1$2,867
TOM ASHCRAFTCENTRAL TRUS
Trustee or director
1$2,756
JEFFREY R NEACESE TRUSTEE
Trustee or director
1$2,095
DELMAR L STOUTSERGEANT AT
Trustee or director
1$1,588
C SHAWN SIZEMORENE TRUSTEE
Trustee or director
1$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
WILLIAM R OWENSBYPRESIDENT
Officer
20$37,457
PATRICK J SCHERTREASURER
Officer
20$24,706
MICHAEL D COOKSECRETARY
Officer
10$20,308
TOBY DEATONVICE PRESIDE
Officer
10$16,762
CURTIS MINCHUCKNW TRUSTEE
Trustee or director
1$3,717
TOM ASHCRAFTCENTRAL TRUS
Trustee or director
1$2,499
WILLIAM MICHAEL SIDESSW TRUSTEE
Trustee or director
1$2,184
JEFFREY R NEACESE TRUSTEE
Trustee or director
1$1,869
DELMAR L STOUTSERGEANT AT
Trustee or director
1$1,512
C SHAWN SIZEMORENE TRUSTEE
Trustee or director
1$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
WILLIAM R OWENSBYPRESIDENT
Officer
20$34,874
PATRICK J SCHERTREASURER
Officer
20$23,529
MICHAEL D COOKSECRETARY
Officer
10$19,341
TOBY DEATONVICE PRESIDE
Officer
10$15,964
CURTIS MINCHUCKNW TRUSTEE
Trustee or director
1$3,260
TOM ASHCRAFTCENTRAL TRUS
Trustee or director
1$2,950
JEFFREY R NEACESE TRUSTEE
Trustee or director
1$2,120
DELMAR L STOUTSERGEANT AT
Trustee or director
1$1,760
WILLIAM MICHAEL SIDESSW TRUSTEE
Trustee or director
1$1,000
C SHAWN SIZEMORENE 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.

990 for the year ended December 31, 2025

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 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
Assets (IRS master file)
$2,556,228
Income (IRS master file)
$775,065

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$775,065$680,792$2,556,228XML
990December 2024$872,227$626,747$2,425,104XML
990December 2023$725,562$629,025$2,153,259XML
990December 2022$777,717$565,070$2,183,784IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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.

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