Nonprofit · EIN 36-3212298
FRATERNAL ORDER OF POLICE
Also known as 5 WAUKEGAN LODGE
Tax-exempt · WAUKEGAN, IL 60079
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,517 | $28,329 | $17,188 | $178,419 | $0 | $178,419 |
| December 31, 2024 | 990-EZ | $51,549 | $33,964 | $17,585 | $161,231 | $0 | $161,231 |
| December 31, 2023 | 990-EZ | $67,674 | $32,418 | $35,256 | $143,646 | $0 | $143,646 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $38,002
- Investment income
- $7,515
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $3,400
- Professional fees and payments to contractors
- $2,054
- Other expenses
- $22,875
Balance sheet and other
- Total assets, start of year
- $161,231
- Total assets, end of year
- $178,419
- Total liabilities, end of year
- $0
- Net assets, end of year
- $178,419
- Cash, savings and investments
- $49,542
- Gross receipts
- $45,517
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 |
|---|---|---|---|
| ANDREW ULLOA | PRESIDENT | 20 | $0 |
| KONSTANTINE TZAVARAS | VICE PRESIDENT | 10 | $0 |
| MICHAEL REED | SECRETARY | 10 | $0 |
| KEN ROSCHER | TREASURER | 15 | $0 |
| MALLORY BAKER | SGT AT ARMS | 10 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW ULLOA | PRESIDENT | 20 | $0 |
| KONSTANTINE TZAVARAS | VICE PRESIDENT | 10 | $0 |
| MICHAEL REED | SECRETARY | 10 | $0 |
| KEN ROSCHER | TREASURER | 15 | $0 |
| MALLORY BAKER | SGT AT ARMS | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW ULLOA | PRESIDENT | 20 | $0 |
| KONSTANTINE TZAVARAS | VICE PRESIDENT | 10 | $0 |
| MICHAEL REED | SECRETARY | 10 | $0 |
| KEN ROSCHER | TREASURER | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 515, WAUKEGAN, IL 60079-0515
- In care of
- % KENNETH ROSCHER
- Signed the 990-EZ
- KENNETH ROSCHER, TREASURER
- Phone
- (847) 871-3118
- Return prepared by
- AAPRIL TAX SERVICE INC
Mission
COMMUNITY SERVICE PROJECTS LEGAL DEFENSE
Program accomplishments
- BENEFIT POLICE OFFICER MEMBER
- COMMUMITY SERVICE PROJECT
- LEGAL DEFENSE/COLLECTIVE BARGAINING
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
IRS record
- EIN
- 36-3212298
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 1199: FRATERNAL ORDER OF POLICE
- Assets (IRS master file)
- $178,419
- Income (IRS master file)
- $45,517
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,517 | $28,329 | $178,419 | XML |
| 990-EZ | December 2024 | $51,549 | $33,964 | $161,231 | IRS |
| 990-EZ | December 2023 | $67,674 | $32,418 | $143,646 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 36-3212298).
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 36-3212298.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- 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 5 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 $45,517, expenses of $28,329 and total assets of $178,419 at year end.
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