Nonprofit · EIN 85-3053538
FRATERNAL ORDER OF POLICE
Also known as 43 KCDSA FOP LODGE
Tax-exempt · HAYDEN, ID 83835
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $151,842 | $173,977 | -$22,135 | $110,339 | $0 | $110,339 |
| June 30, 2025 | 990 | $173,593 | $169,246 | $4,347 | $119,155 | $0 | $119,155 |
| June 30, 2024 | 990 | $285,442 | $262,695 | $22,747 | $0 | $0 | $0 |
| June 30, 2023 | 990 | $297,416 | $224,367 | $73,049 | $132,449 | $0 | $132,449 |
| June 30, 2022 | 990-EZ | $175,843 | $146,210 | $29,633 | $30,353 | – | $30,353 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $151,842
- Membership dues
- $151,842
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $14,600
- Benefits paid to members
- $16,859
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $46,133
- Travel
- $2,371
- Depreciation
- $2,252
- Program services (functional)
- $118,922
- Management and general (functional)
- $52,803
Balance sheet and other
- Total assets, start of year
- $119,155
- Total assets, end of year
- $110,339
- Total liabilities, end of year
- $0
- Net assets, end of year
- $110,339
- Land, buildings and equipment
- $7,881
- Gross receipts
- $151,842
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2022
- State of legal domicile
- ID
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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EVAN SMIT | PRESIDENT Officer | 4 | $0 |
| BRADLEY WILSON | JAIL VICE PRESIDENT Officer | 0 | $0 |
| ANDREW MOHAWK | PATROL VICE PRESIDENT Officer | 0 | $0 |
| JUSTIN BARBER | JAIL REPRESENTATIVE Officer | 0 | $0 |
| JACKSON DAVENPORT | JAIL REPRESENTATIVE Officer | 0 | $0 |
| BRANDON TAHERI | PATROL REPRESENTATIVE Officer | 0 | $0 |
| DOUG GOODMAN | PATROL REPRESENTATIVE Officer | 0 | $0 |
| MATTHEW ZIRKER | DETECTIVE REPRESENTATIVE Officer | 0 | $0 |
| SUSAN BAIRD | CIVILIAN REPRESENTATIVE Officer | 0 | $0 |
| GABRIEL GARCIA | TREASURER Officer | 0 | $0 |
| MIKYLA GILMORE | SECRETARY Officer | 0 | $0 |
| RILEY BROUGHTON | DISPATCH REPRESENTATIVE Officer | 0 | $0 |
990 for the year ended June 30, 2025: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EVAN SMIT | PRESIDENT Officer | 4 | $0 |
| BRADLEY WILSON | JAIL VICE PRESIDENT Officer | 0 | $0 |
| ANDREW MOHAWK | PATROL VICE PRESIDENT Officer | 0 | $0 |
| JUSTIN BARBER | JAIL REPRESENTATIVE Officer | 0 | $0 |
| JACKSON DAVENPORT | JAIL REPRESENTATIVE Officer | 0 | $0 |
| BRANDON TAHERI | PATROL REPRESENTATIVE Officer | 0 | $0 |
| DOUG GOODMAN | PATROL REPRESENTATIVE Officer | 0 | $0 |
| MATTHEW ZIRKER | DETECTIVE REPRESENTATIVE Officer | 0 | $0 |
| SUSAN BAIRD | CIVILIAN REPRESENTATIVE Officer | 0 | $0 |
| GABRIEL GARCIA | TREASURER Officer | 0 | $0 |
| MIKYLA GILMORE | SECRETARY Officer | 0 | $0 |
| RILEY BROUGHTON | DISPATCH REPRESENTATIVE Officer | 0 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EVAN SMIT | PRESIDENT Officer | 4 | $0 |
| BRADLEY WILSON | JAIL VICE PRESIDENT Officer | 0 | $0 |
| ANDREW MOHAWK | PATROL VICE PRESIDENT Officer | 0 | $0 |
| JUSTIN BARBER | JAIL REPRESENTATIVE Officer | 0 | $0 |
| JACKSON DAVENPORT | JAIL REPRESENTATIVE Officer | 0 | $0 |
| BRANDON TAHERI | PATROL REPRESENTATIVE Officer | 0 | $0 |
| DOUG GOODMAN | PATROL REPRESENTATIVE Officer | 0 | $0 |
| MATTHEW ZIRKER | DETECTIVE REPRESENTATIVE Officer | 0 | $0 |
| SUSAN BAIRD | CIVILIAN REPRESENTATIVE Officer | 0 | $0 |
| GABRIEL GARCIA | TREASURER Officer | 0 | $0 |
| MIKYLA GILMORE | SECRETARY Officer | 0 | $0 |
| RILEY BROUGHTON | DISPATCH REPRESENTATIVE Officer | 0 | $0 |
990 for the year ended June 30, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK FRANSSEN | PRESIDENT Officer | 4 | $0 |
990-EZ for the year ended June 30, 2022: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ZACK SIFFORD | PRESIDENT | 4 | $0 |
| WILL KLINKAFUS | VP | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1391, HAYDEN, ID 83835-1391
- In care of
- % PATRICK SILBERNAGEL
- Principal officer (990 for 2025)
- GABRIEL GARCIA, PO BOX 1391, HAYDEN, ID 83835
- Signed the 990
- GABRIEL GARCIA, TREASURER
- Phone
- (970) 903-6342
- Return prepared by
- HM Accounting and Taxation Inc
Mission
TO ENCOURAGE THE HIGHEST STANDARDS OF PROFESSIONALISM, OFFER ENRICHING EDUCATIONAL PROGRAMS AND RECOGNIZE ADVANCES, SKILLS AND ABILITIES BEYOND ENTRY LEVEL FULL TIME LAW ENFORCEMENT OFFICERS IN KOOTENAI COUNTY, IDAHO.
Program accomplishments
- MEMBERSHIP DUES AND DONATIONS TO COVER EXPENSES.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 85-3053538
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $110,339
- Income (IRS master file)
- $151,842
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $151,842 | $173,977 | $110,339 | XML |
| 990 | June 2025 | $173,593 | $169,246 | $119,155 | XML |
| 990 | June 2024 | $285,442 | $262,695 | $0 | XML |
| 990 | June 2023 | $297,416 | $224,367 | $132,449 | XML |
| 990-EZ | June 2022 | $175,843 | $146,210 | $30,353 | XML |
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 85-3053538).
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 85-3053538.
- Is FRATERNAL ORDER OF POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1952.
- Are donations to FRATERNAL ORDER OF POLICE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 June 30, 2027) is due November 15, 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 June 2026.
- Who is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2026 names GABRIEL GARCIA.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2026 lists 12 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $151,842, expenses of $173,977 and total assets of $110,339 at year end.
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