Nonprofit · EIN 95-3838813
FRATERNAL ORDER OF POLICE
Also known as CALIFORNIA STATE LODGE
Tax-exempt · SACRAMENTO, CA 95827
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $508,633 | $458,346 | $50,287 | $2,605,839 | $2,573 | $2,603,266 |
| June 30, 2024 | 990 | $441,196 | $364,564 | $76,632 | $2,365,150 | $9,399 | $2,355,751 |
| June 30, 2023 | 990 | $295,943 | $286,720 | $9,223 | $2,098,988 | $0 | $2,098,988 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $438,760
- Investment income
- $42,631
- Other revenue
- $27,242
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $17,550
- Salaries, compensation and benefits (total)
- $17,550
- Professional fundraising fees
- $0
- Legal fees
- $5,644
- Accounting fees
- $3,509
- Travel
- $39,619
- Depreciation
- $796
- Program services (functional)
- $457,815
- Management and general (functional)
- $531
Balance sheet and other
- Total assets, start of year
- $2,365,150
- Total assets, end of year
- $2,605,839
- Total liabilities, end of year
- $2,573
- Net assets, end of year
- $2,603,266
- Land, buildings and equipment
- $230
- Publicly traded securities
- $2,209,815
- Gross receipts
- $508,633
- Employees
- 0
- Year formed
- 1980
- State of legal domicile
- CA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Matt Heady | Nat'l TTEE Trustee or director, Officer | 10 | $0 |
| McDavid Mutuc | Chairman-TTEEs Trustee or director, Officer | 5 | $0 |
| Roger Hilton | President Officer | 5 | $0 |
| Chad Jones | 1st Vice Pres Officer | 5 | $0 |
| Bill Young | 2nd Vice Pres Officer | 5 | $0 |
| Steve Johnson | Srgt at Arms Officer | 5 | $0 |
| Nathan Seger | Secretary Officer | 5 | $0 |
| Tim Sowards | Treasurer Officer | 10 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Matt Heady | Nat'l TTEE Trustee or director, Officer | 10 | $9,000 |
| Tim Sowards | Treasurer Officer | 10 | $6,000 |
| McDavid Mutuc | Chairman-TTEEs Trustee or director, Officer | 5 | $0 |
| Roger Hilton | President Officer | 5 | $0 |
| Chad Jones | 1st Vice Pres Officer | 5 | $0 |
| Bill Young | 2nd Vice Pres Officer | 5 | $0 |
| Richard Duran | Srgt at Arms Officer | 5 | $0 |
| Nathan Seger | Secretary Officer | 5 | $0 |
990 for the year ended June 30, 2023: 42 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roger Hilton | President Trustee or director, Officer | 5 | $7,500 |
| Tim Sowards | Treasurer Trustee or director, Officer | 10 | $7,200 |
| Roger Mayberry | Former President | 5 | $6,000 |
| Matt Heady | Secretary Trustee or director, Officer | 10 | $3,600 |
| Gary Nissen | Former Secretary | 10 | $3,162 |
| Bill Young | Vice Pres - 2nd Trustee or director, Officer | 5 | $0 |
| Chad Jones | Vice President Trustee or director, Officer | 5 | $0 |
| Richard Duran | Sargent at Arms Trustee or director | 5 | $0 |
| Nathan Seger | Secretary Trustee or director | 5 | $0 |
| Kim Brink | Trustee Lodge 1 Trustee or director | 0.5 | $0 |
| David Fernandez | Trustee Lodge 2 Trustee or director | 0.5 | $0 |
| McDavid Mutuc | Trustee Lodge 5 Trustee or director | 0.5 | $0 |
| Mauricio Magallanes | Trustee Lodge 6 Trustee or director | 0.5 | $0 |
| Nathan Seger | Trustee Lodge 7 Trustee or director | 0.5 | $0 |
| Donald Teagarden | Trustee Lodge 8 Trustee or director | 0.5 | $0 |
| Vacant | Trustee Lodge 9 Trustee or director | 0.5 | $0 |
| Kevin McQuillen | Trustee Lodge10 Trustee or director | 0.5 | $0 |
| Frank Floyd | Trustee Lodge12 Trustee or director | 0.5 | $0 |
| Jackie Ray Long | Trustee Lodge17 Trustee or director | 0.5 | $0 |
| Rodney Cash | Trustee Lodge18 Trustee or director | 0.5 | $0 |
| Greg Stuber | Trustee Lodge19 Trustee or director | 0.5 | $0 |
| Steve Guthrie | Trustee Lodge20 Trustee or director | 0.5 | $0 |
| Edward McGuire | Trustee Lodge21 Trustee or director | 0.5 | $0 |
| Matt Aguilar | Trustee Lodge22 Trustee or director | 0.5 | $0 |
| Andrew Muller | Trustee Lodge24 Trustee or director | 0.5 | $0 |
| Joe Castellanos | Trustee Lodge31 Trustee or director | 0.5 | $0 |
| Brian Barnum | Trustee Lodge33 Trustee or director | 0.5 | $0 |
| Open | Trustee Lodge51 Trustee or director | 0.5 | $0 |
| Lou Hernandez | Trustee Lodge52 Trustee or director | 0.5 | $0 |
| Alex Bernard | Trustee Lodge55 Trustee or director | 0.5 | $0 |
| Brad Cabelli | Trustee Lodge56 Trustee or director | 0.5 | $0 |
| Open | Trustee Lodge58 Trustee or director | 0.5 | $0 |
| Sean Allen | Trustee Lodge65 Trustee or director | 0.5 | $0 |
| James Ted Hunt | Trustee Lodge92 Trustee or director | 0.5 | $0 |
| John Tuchek | TrusteeLodge702 Trustee or director | 0.5 | $0 |
| Ian Doughty | TrusteeLodge805 Trustee or director | 0.5 | $0 |
| Open | Sergeant at Arm Trustee or director, Officer | 5 | $0 |
| David Brown | TrusteeLodge951 Trustee or director | 0.05 | $0 |
| Dennis Vrooman | TrusteeLodge100 Trustee or director | 0.05 | $0 |
| Phil Morley | Trustee Lodge 3 Trustee or director | 0.05 | $0 |
| David Kilgore | Trustee Lodge 4 Trustee or director | 0.05 | $0 |
| Mauro Gonzalez | Trustee Lodge14 Trustee or director | 0.05 | $0 |
Address and contacts
- Address (IRS master file)
- 10324 PLACER LN, SACRAMENTO, CA 95827-2511
- Signed the 990
- Tim Sowards, Treasurer
- Phone
- (916) 368-1485
- Return prepared by
- MOORE MESSINA WEBB LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3838813 or by the name FRATERNAL ORDER OF POLICE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The main mission of the organization is to help and promote officers in California through scholarships, good of the order and legislation.
Program accomplishments
- Put on a conference for law enforcement officers.
- Use of a lobbying consultant to promote legislation that protects and benefits members.
- Helped officers and their families through scholarships, good of the order and other programs.
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 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 95-3838813
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $2,605,839
- Income (IRS master file)
- $508,633
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $508,633 | $458,346 | $2,605,839 | IRS |
| 990 | June 2024 | $441,196 | $364,564 | $2,365,150 | IRS |
| 990 | June 2023 | $295,943 | $286,720 | $2,098,988 | XML |
| 990 | June 2022 | $393,371 | $309,424 | $1,919,928 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 95-3838813).
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 95-3838813.
- 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 2025 (the year ending June 30, 2026) is due November 16, 2026. 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 2025.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended June 30, 2025 lists 8 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, 2025 it reported revenue of $508,633, expenses of $458,346 and total assets of $2,605,839 at year end.
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