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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7178159

FRATERNAL ORDER OF POLICE

Also known as 12 PIONEER CITY LODGE

Tax-exempt · MARIETTA, OH 45750

Financials

$186K$202K2023$158K$148K2024$172K$168K2025
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$171,840$168,206$3,634$121,152$0$121,152
December 31, 2024990$158,010$148,426$9,584$117,518$0$117,518
December 31, 2023990$186,329$201,561-$15,232$107,934$0$107,934
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$169,363
Membership dues
$1,344
Program service revenue
$0
Investment income
$2,477
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$104,062
Accounting fees
$2,100
Occupancy
$9,445

Balance sheet and other

Total assets, start of year
$117,518
Total assets, end of year
$121,152
Total liabilities, end of year
$0
Net assets, end of year
$121,152
Gross receipts
$171,840
Employees
0
Volunteers
0
Year formed
1952
State of legal domicile
OH

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
ERROL KRAMERVICE PRESIDENT
Trustee or director, Officer
5$0
TYSON ESTESPRESIDENT
Trustee or director, Officer
5$0
AARON NEDEFFTREASURER
Trustee or director, Officer
5$0
KATHERINE WARDENSECRETARY
Trustee or director, Officer
5$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
ERROL KRAMERVICE PRESIDENT
Trustee or director, Officer
5$0
TYSON ESTESPRESIDENT
Trustee or director, Officer
5$0
AARON NEDEFFTREASURER
Trustee or director, Officer
5$0
AJ LINSCOTTMEMBER
Trustee or director
5$0
KATHERINE WARDENSECRETARY
Trustee or director, Officer
5$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
ERROL KRAMERPRESIDENT/SECRETARY
Trustee or director, Officer
5$0
TYSON ESTESVICE PRESIDENT
Trustee or director, Officer
5$0
GLEN MCLELLANDTREASURER
Trustee or director, Officer
5$0
AJ LINSCOTTMEMBER
Trustee or director
5$0

Address and contacts

Address (IRS master file)
PO BOX 152, MARIETTA, OH 45750-0152
Principal officer (990 for 2025)
TYSON ESTES
Signed the 990
TYSON ESTES, PRESIDENT
Phone
(740) 376-2007
Return prepared by
PERRY & ASSOCIATES CPAS AC

Mission

TRAINING LAW ENFORCEMENT OFFICERS AT LODGE EXPENSES AND PROMOTING GOOD RELATIONS BETWEEN THE COMMUNITY AND THE DEPARTMENT

990 for the year ended December 31, 2025

Program accomplishments

  • POLICEMEN'S POOL PARTY AND PICNIC TO CREATE GOOD RELATIONS BETWEEN THE COMMUNITY CHILDREN AND THE POLICE. THIS HOPEFULLY WILL HELP STEER THEM TO A MORAL AND LAW-ABIDING FUTURE.

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, 2024990 on file

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
23-7178159
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1972
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$121,152
Income (IRS master file)
$171,840

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$171,840$168,206$121,152XML
990December 2024$158,010$148,426$117,518XML
990December 2023$186,329$201,561$107,934XML
990December 2022$188,465$180,891$123,166IRS
990December 2021$203,632$178,025$115,592IRS
990December 2020–––IRS
990December 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 23-7178159).

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 23-7178159.
Is FRATERNAL ORDER OF POLICE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
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 TYSON ESTES.
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 $171,840, expenses of $168,206 and total assets of $121,152 at year end.

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