Nonprofit · EIN 45-0007397
FRATERNAL ORDER OF POLICE
Also known as MARYLAND STATE FOP LODGE
Tax-exempt · SYKESVILLE, MD 21784
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $461,386 | $305,283 | $156,103 | $2,249,209 | $30,793 | $2,218,416 |
| December 31, 2024 | 990 | $436,418 | $311,234 | $125,184 | $2,091,730 | $29,290 | $2,062,440 |
| December 31, 2023 | 990 | $369,479 | $374,804 | -$5,325 | $1,961,944 | $27,847 | $1,934,097 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $386,640
- Membership dues
- $381,664
- Program service revenue
- $3,455
- Investment income
- $26,399
- Net rental income
- $44,892
- Other revenue
- $44,892
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $18,304
- Compensation of officers, directors and key employees
- $66,943
- Salaries, compensation and benefits (total)
- $72,051
- Professional fundraising fees
- $0
- Legal fees
- $66,667
- Accounting fees
- $7,828
- Travel
- $32,688
- Depreciation
- $12,771
- Program services (functional)
- $122,571
- Management and general (functional)
- $169,941
Balance sheet and other
- Total assets, start of year
- $2,091,730
- Total assets, end of year
- $2,249,209
- Total liabilities, end of year
- $30,793
- Net assets, end of year
- $2,218,416
- Land, buildings and equipment
- $264,202
- Net assets without donor restrictions
- $2,218,416
- Gross receipts
- $530,288
- Employees
- 12
- Volunteers
- 100
- Year formed
- 1978
- State of legal domicile
- MD
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 |
|---|---|---|---|
| CLYDE BOATWRIGHT | PRESIDENT Trustee or director | 12 | $15,000 |
| EARL KRATSCH | TREASURER Trustee or director | 12 | $13,500 |
| KENNETH SCHUBERT | SECRETARY Trustee or director | 12 | $13,500 |
| ANGELO CONSOLI JR | 2ND VICE PRESIDENT Trustee or director | 10 | $3,500 |
| DONNA PATTERSON | CORRESPONDING SECRETARY Trustee or director | 12 | $3,500 |
| WILLIAM R MILAM | GUARD Trustee or director | 10 | $2,917 |
| ISMAEL CANALES | IMMED PAST PRES. Trustee or director | 12 | $2,500 |
| SHERRICE CARPENTER | NATIONAL TRUSTEE Trustee or director | 12 | $2,500 |
| ANTHONY DICARA | CHAPLAIN Trustee or director | 12 | $2,500 |
| ROBERT KIESEL | TRUSTEE Trustee or director | 12 | $2,500 |
| JIM KRUSZYNSKI | GUARD Trustee or director | 10 | $2,500 |
| JESSICA MURPHY | CONDUCTOR Trustee or director | 10 | $2,500 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLYDE BOATWRIGHT | PRESIDENT Trustee or director | 12 | $15,000 |
| EARL KRATSCH | TREASURER Trustee or director | 12 | $13,500 |
| KENNETH SCHUBERT | SECRETARY Trustee or director | 12 | $13,500 |
| ANGELO CONSOLI JR | 2ND VICE PRESIDENT Trustee or director | 10 | $3,500 |
| DONNA PATTERSON | CORRESPONDING SECRETARY Trustee or director | 12 | $3,500 |
| ISMAEL CANALES | IMMED PAST PRES. Trustee or director | 12 | $2,500 |
| SHERRICE CARPENTER | NATIONAL TRUSTEE Trustee or director | 12 | $2,500 |
| ANTHONY DICARA | CHAPLAIN Trustee or director | 12 | $2,500 |
| ROBERT KIESEL | TRUSTEE Trustee or director | 12 | $2,500 |
| JIM KRUSZYNSKI | GUARD Trustee or director | 10 | $2,500 |
| JESSICA MURPHY | CONDUCTOR Trustee or director | 10 | $2,500 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLYDE BOATWRIGHT | PRESIDENT Trustee or director | 12 | $15,000 |
| EARL KRATSCH | TREASURER Trustee or director | 12 | $13,500 |
| KENNETH SCHUBERT | SECRETARY Trustee or director | 12 | $13,500 |
| ANGELO CONSOLI JR | 2ND VICE PRESIDENT Trustee or director | 10 | $3,500 |
| DONNA PATTERSON | CORRESPONDING SECRETARY Trustee or director | 12 | $3,500 |
| ISMAEL CANALES | IMMED PAST PRES. Trustee or director | 12 | $2,500 |
| ANTHONY DICARA | CHAPLAIN Trustee or director | 12 | $2,500 |
| ROBERT KIESEL | TRUSTEE Trustee or director | 12 | $2,500 |
| JIM KRUSZYNSKI | GUARD Trustee or director | 10 | $2,500 |
| JESSICA MURPHY | CONDUCTOR Trustee or director | 10 | $2,500 |
| LISA RIHA | NATIONAL TRUSTEE Trustee or director | 12 | $1,667 |
| SHERRICE CARPENTER | NATIONAL TRUSTEE Trustee or director | 12 | $833 |
Address and contacts
- Address (IRS master file)
- 810 RIVER RD, SYKESVILLE, MD 21784-5507
- In care of
- % EARL KRATSCH
- Principal officer (990 for 2025)
- EARL KRATSCH, 810 RIVER RD, SYKESVILLE, MD 217845507
- Signed the 990
- EARL KRATSCH, TREASURER
- Phone
- (410) 442-8260
- Return prepared by
- Keller Accounting and Tax Services
Mission
FRATERNAL ORGANIZATION
Program accomplishments
- LOBBYING
- LEGAL FEES
- MEMBER BENEFITS
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
- 45-0007397
- 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)
- $2,249,209
- Income (IRS master file)
- $530,288
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $461,386 | $305,283 | $2,249,209 | XML |
| 990 | December 2024 | $436,418 | $311,234 | $2,091,730 | XML |
| 990 | December 2023 | $369,479 | $374,804 | $1,961,944 | XML |
| 990 | December 2022 | $422,066 | $476,037 | $2,115,820 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 45-0007397).
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 45-0007397.
- 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 EARL KRATSCH.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 12 people; 12 received compensation from the organization, the highest $15,000 (CLYDE BOATWRIGHT, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $461,386, expenses of $305,283 and total assets of $2,249,209 at year end.
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