Nonprofit · EIN 86-0211010
FRATERNAL ORDER OF POLICE
Also known as OST ARIZONA STATE LODGE
Tax-exempt · TUCSON, AZ 85731
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $432,804 | $268,493 | $164,311 | $702,484 | $0 | $702,484 |
| December 31, 2024 | 990 | $280,740 | $319,611 | -$38,871 | $538,173 | $0 | $538,173 |
| December 31, 2023 | 990 | $354,816 | $281,329 | $73,487 | $577,044 | $0 | $577,044 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $348,201
- Membership dues
- $236,076
- Program service revenue
- $58,107
- Investment income
- $26,496
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $2,493
- Benefits paid to members
- $30,125
- Compensation of officers, directors and key employees
- $28,800
- Salaries, compensation and benefits (total)
- $28,800
- Professional fundraising fees
- $61,561
- Accounting fees
- $2,301
- Travel
- $13,408
Balance sheet and other
- Total assets, start of year
- $538,173
- Total assets, end of year
- $702,484
- Total liabilities, end of year
- $0
- Net assets, end of year
- $702,484
- Gross receipts
- $432,804
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1936
- State of legal domicile
- AZ
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 |
|---|---|---|---|
| PAUL SHELDON | PRESIDENT Trustee or director, Officer | 20 | $7,200 |
| SUE EARLEY | TREASURER Trustee or director, Officer | 25 | $7,200 |
| PATRICK SCHERDEN | SECRETARY Trustee or director, Officer | 35 | $7,200 |
| KEVIN WATTS | VICE PRESIDENT Trustee or director, Officer | 5 | $7,200 |
| ROBERY RANDALL | SGT. AT ARMS Trustee or director | 5 | $0 |
| DAVE GOITIA | 2ND VICE PRESIDENT Trustee or director | 5 | $0 |
| LORRAINE THOMPSON | CHAIRMAN OF TRUSTEE Trustee or director | 15 | $0 |
| RUSTY CARSTENS | ADVISOR Trustee or director | 5 | $0 |
| CHUCK TORRIE | ADVISOR Trustee or director | 5 | $0 |
| JOHN ORTOLANO | ADVISOR Trustee or director | 5 | $0 |
| LEE RAPPLEYEA | ADVISOR Trustee or director | 5 | $0 |
| KENNETH MAGOCH | ADVISOR Trustee or director | 5 | $0 |
| GARY SALES | ADVISOR Trustee or director | 5 | $0 |
| DEANA CARTER | ADVISOR Trustee or director | 5 | $0 |
| MARCO ESTRADA | ADVISOR Trustee or director | 5 | $0 |
28 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN CLARK | ADVISOR Trustee or director | 5 | $0 |
| GREGORY VALENTI | ADVISOR Trustee or director | 5 | $0 |
| MARY DOLCIAME | ADVISOR Trustee or director | 5 | $0 |
| CLAYTON WILCOX | ADVISOR Trustee or director | 5 | $0 |
| ERIC DRIEDGER | ADVISOR Trustee or director | 5 | $0 |
| KAVON ATTARPOUR | ADVISOR Trustee or director | 5 | $0 |
| ROGER RODRIGUEZ | ADVISOR Trustee or director | 5 | $0 |
| DAVID WILLIAMS | ADVISOR Trustee or director | 5 | $0 |
| KEVIN LEVINE | ADVISOR Trustee or director | 5 | $0 |
| KESAN WALKER | ADVISOR Trustee or director | 5 | $0 |
| STEVEN LA VEAU II | ADVISOR Trustee or director | 5 | $0 |
| DAVID HEMPLE | ADVISOR Trustee or director | 5 | $0 |
| EMMANUEL ALDAMA | ADVISOR Trustee or director | 5 | $0 |
| COLT HOMAN | ADVISOR Trustee or director | 5 | $0 |
| CAROINE PETRIE | ADVISOR Trustee or director | 5 | $0 |
| NICK MERCURIO | ADVISOR Trustee or director | 5 | $0 |
| BRYAN SOLLER | ADVISOR Trustee or director | 5 | $0 |
| JOSH BACKUS | ADVISOR Trustee or director | 5 | $0 |
| JENNINGS STEWART | ADVISOR Trustee or director | 5 | $0 |
| ERIC GOODWYN | ADVISOR Trustee or director | 5 | $0 |
| CHRIS HADLEY | ADVISOR Trustee or director | 5 | $0 |
| ROSS DRISKIN | ADVISOR Trustee or director | 5 | $0 |
| MICHELLE SHEPERD | ADVISOR Trustee or director | 5 | $0 |
| LESLIE BAXLEY | ADVISOR Trustee or director | 5 | $0 |
| GILBERT FUENTES | ADVISOR Trustee or director | 5 | $0 |
| DARREN HOLWEGER | ADVISOR Trustee or director | 5 | $0 |
| DANNY THOMAS | ADVISOR Trustee or director | 5 | $0 |
| JEOSEPH BRUGMAN | ADVISOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 45 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL SHELDON | PRESIDENT Trustee or director, Officer | 20 | $7,200 |
| SUE EARLEY | TREASURER Trustee or director, Officer | 25 | $7,200 |
| PATRICK SCHERDEN | SECRETARY Trustee or director, Officer | 35 | $7,200 |
| SEAN MATTSON | VICE PRESIDENT Trustee or director, Officer | 5 | $7,200 |
| LORRAINE THOMPSON | CHAIRMAN OF TRUSTEE Trustee or director | 15 | $0 |
| RUSTY CARSTENS | ADVISOR Trustee or director | 5 | $0 |
| CHUCK TORRIE | ADVISOR Trustee or director | 5 | $0 |
| JOHN ORTOLANO | ADVISOR Trustee or director | 5 | $0 |
| LEE RAPPLEYEA | ADVISOR Trustee or director | 5 | $0 |
| KENNETH MAGOCH | ADVISOR Trustee or director | 5 | $0 |
| KEVIN WATTS | ADVISOR Trustee or director | 5 | $0 |
| DEANA CARTER | ADVISOR Trustee or director | 5 | $0 |
| JENNINGS STEWART | ADVISOR Trustee or director | 5 | $0 |
| ANGEL GOMEZ | ADVISOR Trustee or director | 5 | $0 |
| STEVEN CLARK | ADVISOR Trustee or director | 5 | $0 |
| MARCO ESTRADA | ADVISOR Trustee or director | 5 | $0 |
| DAVE COITIA | ADVISOR Trustee or director | 5 | $0 |
| DANNY THOMAS | ADVISOR Trustee or director | 5 | $0 |
| GREGORY VALENTI | ADVISOR Trustee or director | 5 | $0 |
| MARY DOLCIAME | ADVISOR Trustee or director | 5 | $0 |
| CLAYTON WILCOX | ADVISOR Trustee or director | 5 | $0 |
| ERIC DRIEDGER | ADVISOR Trustee or director | 5 | $0 |
| ROGER RODRIGUEZ | ADVISOR Trustee or director | 5 | $0 |
| KAVON ATTARPOUR | ADVISOR Trustee or director | 5 | $0 |
| DAVID WILLIAMS | ADVISOR Trustee or director | 5 | $0 |
| KEVIN LEVINE | ADVISOR Trustee or director | 5 | $0 |
| STEVEN LA VEAU II | ADVISOR Trustee or director | 5 | $0 |
| DAVID HEMPLE | ADVISOR Trustee or director | 5 | $0 |
| CESAR GFAITAN | ADVISOR Trustee or director | 5 | $0 |
| COLT HOMAN | ADVISOR Trustee or director | 5 | $0 |
| MARCUS PATTERSON | ADVISOR Trustee or director | 5 | $0 |
| NICK MERCURIO | ADVISOR Trustee or director | 5 | $0 |
| BRYAN SOLLER | ADVISOR Trustee or director | 5 | $0 |
| PATRICK DRAIN | ADVISOR Trustee or director | 5 | $0 |
| HEATHER REDDEN | 2ND VICE PRESIDENT Trustee or director | 5 | $0 |
| ERIC GOODWYN | ADVISOR Trustee or director | 5 | $0 |
| CHRIS HADLEY | ADVISOR Trustee or director | 5 | $0 |
| ROSS DRISKIN | ADVISOR Trustee or director | 5 | $0 |
| MICHELLE SHEPERD | ADVISOR Trustee or director | 5 | $0 |
| MARTIN DIAZ | ADVISOR Trustee or director | 5 | $0 |
| GILBERT FUENTES | ADVISOR Trustee or director | 5 | $0 |
| DARREN HOLWEGER | ADVISOR Trustee or director | 5 | $0 |
| JEOSEPH BRUGMAN | ADVISOR Trustee or director | 5 | $0 |
| PAT MULLEN-LAMB | ADVISOR Trustee or director | 5 | $0 |
| RICK PRENDEGAST | ADVISOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 41 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL SHELDON | PRESIDENT Trustee or director, Officer | 20 | $7,200 |
| SUE EARLEY | TREASURER Trustee or director, Officer | 25 | $7,200 |
| PATRICK SCHERDEN | SECRETARY Trustee or director, Officer | 35 | $7,200 |
| SEAN MATTSON | VICE PRESIDENT Trustee or director, Officer | 5 | $7,200 |
| LORRAINE THOMPSON | CHAIRMAN OF TRUSTEE Trustee or director | 15 | $6,000 |
| RUSTY CARSTENS | ADVISOR Trustee or director | 5 | $0 |
| CHUCK TORRIE | ADVISOR Trustee or director | 5 | $0 |
| JOHN ORTOLANO | ADVISOR Trustee or director | 5 | $0 |
| LEE RAPPLEYEA | ADVISOR Trustee or director | 5 | $0 |
| KENNETH MAGOCH | ADVISOR Trustee or director | 5 | $0 |
| KEVIN WATTS | ADVISOR Trustee or director | 5 | $0 |
| GARY MCGEOUGH | ADVISOR Trustee or director | 5 | $0 |
| MARY ANN UHL | ADVISOR Trustee or director | 5 | $0 |
| JOE AGOSTTINI | ADVISOR Trustee or director | 5 | $0 |
| STEVEN CLARK | ADVISOR Trustee or director | 5 | $0 |
| MARCO ESTRADA | ADVISOR Trustee or director | 5 | $0 |
| DAVE COITIA | ADVISOR Trustee or director | 5 | $0 |
| DANNY THOMAS | ADVISOR Trustee or director | 5 | $0 |
| GREGORY VALENTI | ADVISOR Trustee or director | 5 | $0 |
| MARY DOLCIAME | ADVISOR Trustee or director | 5 | $0 |
| RICHARD BROOKS | ADVISOR Trustee or director | 5 | $0 |
| CLAYTON WILCOX | ADVISOR Trustee or director | 5 | $0 |
| ERIC DRIEDGER | ADVISOR Trustee or director | 5 | $0 |
| MATT HEEREN | ADVISOR Trustee or director | 5 | $0 |
| ROGER RODRIGUEZ | ADVISOR Trustee or director | 5 | $0 |
| KAVON ATTARPOUR | ADVISOR Trustee or director | 5 | $0 |
| DAVID WILLIAMS | ADVISOR Trustee or director | 5 | $0 |
| KEVIN LEVINE | ADVISOR Trustee or director | 5 | $0 |
| JAMES HENNELLY | ADVISOR Trustee or director | 5 | $0 |
| STEVEN LA VEAU II | ADVISOR Trustee or director | 5 | $0 |
| DAVID HEMPLE | ADVISOR Trustee or director | 5 | $0 |
| CESAR GAITAN | ADVISOR Trustee or director | 5 | $0 |
| COLT HOMAN | ADVISOR Trustee or director | 5 | $0 |
| MARCUS PATTERSON | ADVISOR Trustee or director | 5 | $0 |
| NICK MERCURIO | ADVISOR Trustee or director | 5 | $0 |
| BRYAN SOLLER | ADVISOR Trustee or director | 5 | $0 |
| PATRICK DRAIN | ADVISOR Trustee or director | 5 | $0 |
| ELOY GARZA | ADVISOR Trustee or director | 5 | $0 |
| HEATHER REDDEN | 2ND VICE PRESIDENT Trustee or director | 5 | $0 |
| ROBERT T RANDALL | SERGEANT-AT-ARMS Trustee or director | 5 | $0 |
| ERIC GOODWYN | ADVISOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 17629, TUCSON, AZ 85731-7629
- Principal officer (990 for 2025)
- SUE EARLEY, PO BOX 17629, TUCSON, AZ 857317629
- Signed the 990
- SUE EARLEY, TREASURER
- Phone
- (520) 954-7129
- Return prepared by
- REGIER CARR & MONROE LLP CPAS
Mission
SEE SCHEDULE O
Program accomplishments
- LEGISLATIVE SERVICE
- PUBLIC RELATION AND EDUCATION
- DONATIONS
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
- 86-0211010
- 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)
- $702,484
- Income (IRS master file)
- $432,804
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $432,804 | $268,493 | $702,484 | IRS |
| 990 | December 2024 | $280,740 | $319,611 | $538,173 | XML |
| 990 | December 2023 | $354,816 | $281,329 | $577,044 | XML |
| 990 | December 2022 | $243,115 | $222,378 | $503,557 | 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 86-0211010).
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 86-0211010.
- 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 SUE EARLEY.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 43 people; 4 received compensation from the organization, the highest $7,200 (PAUL SHELDON, PRESIDENT).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $432,804, expenses of $268,493 and total assets of $702,484 at year end.
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