Nonprofit · EIN 23-7051905
FRATERNAL ORDER OF POLICE
Also known as 35 BOCA RATON LODGE
Tax-exempt · BOCA RATON, FL 33427
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $203,808 | $174,377 | $29,431 | $1,179,945 | $0 | $1,179,945 |
| December 31, 2024 | 990 | $174,679 | $187,161 | -$12,482 | $1,150,514 | $0 | $1,150,514 |
| December 31, 2023 | 990 | $177,397 | $194,685 | -$17,288 | $1,162,996 | $0 | $1,162,996 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $143,319
- Membership dues
- $143,200
- Program service revenue
- $0
- Investment income
- $60,489
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,000
- Compensation of officers, directors and key employees
- $18,350
- Other salaries and wages
- $14,300
- Salaries, compensation and benefits (total)
- $32,650
- Professional fundraising fees
- $0
- Legal fees
- $36,000
- Accounting fees
- $1,863
- Travel
- $24,720
- Program services (functional)
- $156,027
Balance sheet and other
- Total assets, start of year
- $1,150,514
- Total assets, end of year
- $1,179,945
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,179,945
- Publicly traded securities
- $850,307
- Gross receipts
- $203,808
- Employees
- 0
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 |
|---|---|---|---|
| ALEC GRUBBS | Treasurer Officer | 5 | $6,000 |
| TERRENCE PAYNE | Secretary Officer | 5 | $5,500 |
| MICHAEL SUPER | Trustee Officer | 5 | $3,250 |
| ASHTON HORNE | President Officer | 5 | $2,400 |
| LAZARUS KIMSAL | Imm Past Presid Officer | 2 | $1,200 |
| MICHAEL DALY | 1ST VP Officer | 1 | $0 |
| JACOB ROCHETTI | 2ND VP Officer | 1 | $0 |
| BRYAN DE LA RUA | CONDUCTOR Officer | 1 | $0 |
| ALEX GALAZKA | INNER GUARD Officer | 1 | $0 |
| KEVIN BAERGA | OUTER GUARD Officer | 1 | $0 |
| THOMAS MENDOZA | CHAPLAIN Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAZARUS KIMSAL | President Officer | 10 | $14,400 |
| STEPHEN BISSON | Trustee Trustee or director | 5 | $6,000 |
| ALEC GRUBBS | Treasurer Officer | 5 | $6,000 |
| KELLY HANLEY | Secretary Officer | 5 | $6,000 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAZARUS KIMSAL | President Officer | 10 | $14,400 |
| STEPHEN BISSON | Trustee Trustee or director | 5 | $6,000 |
| KELLY SHIFFLETT | Secretary Officer | 5 | $6,000 |
| ALEC GRUBBS | Treasurer Officer | 5 | $5,720 |
Address and contacts
- Address (IRS master file)
- PO BOX 273302, BOCA RATON, FL 33427-3302
- Signed the 990
- ALEC GRUBBS, Treasurer
- Phone
- (561) 338-1234
- Return prepared by
- BRANSTETTER TAX & ACCOUNTING SERVICES INC
Mission
MEMBERSHIP ORGANIZATION FOR CITY OF BOCA RATON POLICE OFFICERS AND RETIRED POLICE OFFICERS.
Program accomplishments
- OPERATED MEMBERSHIP ORGANZIATION FOR POLICE OFFICERS AND PARTICIPATED IN OTHER DIRECT COMMUNITY SUPPORT.
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
- 23-7051905
- 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)
- $1,179,945
- Income (IRS master file)
- $203,808
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $203,808 | $174,377 | $1,179,945 | XML |
| 990 | December 2024 | $174,679 | $187,161 | $1,150,514 | XML |
| 990 | December 2023 | $177,397 | $194,685 | $1,162,996 | XML |
| 990 | December 2022 | $130,264 | $154,317 | $1,180,284 | IRS |
| 990 | December 2021 | $228,023 | $132,059 | $1,204,337 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 23-7051905).
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 23-7051905.
- 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 are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 11 people; 5 received compensation from the organization, the highest $6,000 (ALEC GRUBBS, Treasurer).
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $203,808, expenses of $174,377 and total assets of $1,179,945 at year end.
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