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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 99-1765015

FRATERNAL ORDER OF POLICE

Also known as 197 PEMBROKE PINES

Tax-exempt · PEMBROKE PNES, FL 33024

Financials

$125K$63K2024$164K$92K2025
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$164,138$92,416$71,722$133,942$0$133,942
December 31, 2024990$125,384$63,164$62,220$62,220$0$62,220
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$164,138
Membership dues
$162,015
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$89,593
Management and general (functional)
$2,823

Balance sheet and other

Total assets, start of year
$62,220
Total assets, end of year
$133,942
Total liabilities, end of year
$0
Net assets, end of year
$133,942
Gross receipts
$164,138
Employees
0
Volunteers
4
Year formed
2024
State of legal domicile
FL

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
SCOTT KUSHIPRESIDENT
Trustee or director, Officer
20$0
RALPH RIENZOVICE PRESIDE
Trustee or director, Officer
5$0
MARK MANNINGSECRETARY
Trustee or director, Officer
15$0
CODY STOGNERTREASURER
Trustee or director, Officer
10$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
SCOTT KUSHIPRESIDENT
Trustee or director, Officer
20$0
RALPH RIENZOVICE PRESIDE
Trustee or director, Officer
5$0
MARK MANNINGSECRETARY
Trustee or director, Officer
15$0
CHRIS CHACON-CHANGTREASURER
Trustee or director, Officer
10$0

Address and contacts

Address (IRS master file)
9500 PINES BLVD, PEMBROKE PNES, FL 33024-6258
In care of
% SCOTT KUSHI
Principal officer (990 for 2025)
SCOTT KUSHI, 9500 PINES BOULEVARD, PEMBROKE PINES, FL 33024
Signed the 990
SCOTT KUSHI, PRESIDENT
Phone
(305) 300-4318
Return prepared by
KENNETH WURTENBERG CPA

Mission

THE ORGANIZATION WAS FORMED TO IMPROVE THE WORKING CONDITIONS OF LAW ENFORCEMENT OFFICERS AND THE SAFETY OF THOSE THEY SERVE THROUGH FRATERNAL MEETINGS, EDUCATION, LEGISLATION, COMMUNITY INVOLVEMENT, AND EMPLOYEE REPRESENTATION.

990 for the year ended December 31, 2025

Program accomplishments

  • MEMBER DUES FOR FOP FLORIDA STATE LODGE FOR LEGAL REPRESENTATION AND MEMBER DUES BASED ON MEMBER COUNT. MEMBER DUES FOR NATIONAL FRATERNAL ORDER OF POLICE BASED ON MEMBER COUNT.
    Expenses $89,593

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, 2024Check at the IRS

File the 2026 990-EZ for FRATERNAL ORDER OF POLICE

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
99-1765015
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)
$133,942
Income (IRS master file)
$164,138

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$164,138$92,416$133,942IRS
990December 2024$125,384$63,164$62,220XML

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 99-1765015).

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 99-1765015.
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 SCOTT KUSHI.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does FRATERNAL ORDER OF POLICE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $164,138, expenses of $92,416 and total assets of $133,942 at year end.

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