Nonprofit · EIN 23-7586166
FRATERNAL ORDER OF POLICE
Also known as 48 SWANSON MEMORIAL LODGE
Tax-exempt · ERIE, PA 16508
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $109,198 | $56,187 | $53,011 | $340,177 | $280 | $339,897 |
| December 31, 2024 | 990-EZ | $118,421 | $71,929 | $46,492 | $282,414 | $0 | $282,414 |
| December 31, 2023 | 990 | $99,970 | $60,904 | $39,066 | $239,833 | $495 | $239,338 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $17,656
- Investment income
- $27,249
- Net income from fundraising events
- $64,645
- Net income from sales of inventory
- -$352
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $450
- Printing, publications and postage
- $5,657
- Other expenses
- $50,080
- Program services (functional)
- $10,728
Balance sheet and other
- Total assets, start of year
- $286,886
- Total assets, end of year
- $340,177
- Total liabilities, end of year
- $280
- Net assets, end of year
- $339,897
- Cash, savings and investments
- $336,266
- Gross receipts
- $160,796
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT PRENDEL | VICE PRESIDENT | 2 | $0 |
| JOHN PIASECKI | PRESIDENT | 2 | $0 |
| SEAN PIETRONE | TRUSTEE | 2 | $0 |
| SCOTT GUERRIERO | TREASURER | 2 | $0 |
| TIMOTHY MCCONNELL | CHAPLAIN | 2 | $0 |
| KRISTA JACKSON | SECRETARY | 2 | $0 |
| JOE PIFER | TRUSTEE | 2 | $0 |
| JIM SZYMANSKI | CONDUCTOR | 2 | $0 |
| CHRISTIE LENCH | GUARD | 0 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK STOLAR | PRESIDENT | 5 | $0 |
| DAVID GUIANEN | VICE PRESIDENT | 2 | $0 |
| JOHN PIASECKI | TREASURER | 2 | $0 |
| SCOTT PENDEL | SECRETARY | 2 | $0 |
| BRANDON HUFFMAN | GUARD | 2 | $0 |
| SEAN PIETRONE | TRUSTEE | 2 | $0 |
| SCOTT GUERRIERO | TRUSTEE | 2 | $0 |
| TIMOTHY MCCONNELL | CHAPLAIN | 2 | $0 |
| KRISTA JACKSON | CONDUCTOR | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT GUERRIERO | TRUSTEE Officer | 2 | $0 |
| SEAN PIETRONE | TRUSTEE Officer | 2 | $0 |
| KRISTA JACKSON | CONDUCTOR Officer | 2 | $0 |
| TIMOTHY MCCONNELL | CHAPLAIN Officer | 2 | $0 |
| BRANDON HUFFMAN | GUARD Officer | 2 | $0 |
| DAVID GUIANEN | VICE PRESIDENT Officer | 2 | $0 |
| NICK STOLAR | PRESIDENT Officer | 5 | $0 |
| SCOTT PENDEL | SECRETARY Officer | 2 | $0 |
| JOHN PIASECKI | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1823 W 33RD ST, ERIE, PA 16508-2105
- In care of
- % SCOTT GUERRIERO
- Signed the 990-EZ
- SCOTT GUERRIERO, TREASURER
- Return prepared by
- Small Business Alternatives Inc
Mission
HONORARIUMS/YOUTH ACTIVITIES/DONATIONS
Program accomplishments
- HONORARIUMS PAIDExpenses $1,599
- CONTRIBUTIONS TO YOUTH SPORTSExpenses $1,250
- DONATIONS TO CHARITABLE ORGANIZATIONSExpenses $7,879
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7586166
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $340,177
- Income (IRS master file)
- $160,796
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $109,198 | $56,187 | $340,177 | IRS |
| 990-EZ | December 2024 | $118,421 | $71,929 | $282,414 | IRS |
| 990 | December 2023 | $99,970 | $60,904 | $239,833 | XML |
| 990 | December 2022 | $70,007 | $77,500 | $200,272 | 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 23-7586166).
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 23-7586166.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF POLICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $109,198, expenses of $56,187 and total assets of $340,177 at year end.
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