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Nonprofit · EIN 38-1813200

FRATERNAL ORDER OF POLICE

Also known as MICHIGAN STATE LODGE, Robert J Christy Lodge #185

Tax-exempt · MADISON HTS, MI 48071

Financials

$615K$632K2022$637K$632K2023$547K$582K2024
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$547,195$581,832-$34,637$392,528$25,318$367,210
June 30, 2024990$636,715$632,191$4,524$495,386$93,539$401,847
June 30, 2023990$614,762$631,833-$17,071$414,245$16,922$397,323
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$306,442
Membership dues
$305,282
Program service revenue
$11,515
Investment income
$11,361
Net income from fundraising events
$216,360
Other revenue
$217,877

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$48,350
Salaries, compensation and benefits (total)
$52,368
Professional fundraising fees
$89,522
Legal fees
$61,805
Accounting fees
$13,647
Occupancy
$18,838
Depreciation
$1,549

Balance sheet and other

Total assets, start of year
$495,386
Total assets, end of year
$392,528
Total liabilities, end of year
$25,318
Net assets, end of year
$367,210
Land, buildings and equipment
$2,474
Net assets without donor restrictions
$367,210
Gross receipts
$588,945
Employees
1
Year formed
1939
State of legal domicile
MI

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL SAUGERPRESIDENT/EX
Officer
40$48,350
KEITH AMYOTTETRUSTEE
Trustee or director
–$0
JASON BINGAMANTRUSTEE
Trustee or director
–$0
PATRICK BUCKLEYTRUSTEE CHAI
Trustee or director
–$0
MARC CURTISTRUSTEE
Trustee or director
–$0
LEO DEREADTTRUSTEE
Trustee or director
–$0
PAUL JOHNSONTRUSTEE
Trustee or director
–$0
ROB MOLTERTRUSTEE
Trustee or director
–$0
MICHAEL PARISETRUSTEE
Trustee or director
–$0
KATHY SEEDORFTRUSTEE
Trustee or director
–$0
JAMES STARNESTRUSTEE
Trustee or director
–$0
STEPHEN WARRENTRUSTEE
Trustee or director
–$0
DAVID WILLISTRUSTEE
Trustee or director
–$0
MARK YOUNGTRUSTEE
Trustee or director
–$0
JOSEPH ADAMSNATIONAL TRU
Officer
–$0
5 more people on this return
NameTitleHours / weekCompensation
MANDI BEASINGERTREASURER
Officer
–$0
TODD GILCHRIST2ND VICE PR
Officer
–$0
JOHN MARASCOVICE PRESIDE
Officer
–$0
JOHN OUSNAMERSECRETARY
Officer
–$0
BRAD PETERSGT AT ARMS
Officer
–$0
990 for the year ended June 30, 2024: 20 people
NameTitleHours / weekCompensation
MICHAEL SAUGERPRESIDENT/EX
Officer
40$44,200
JASON BINGAMANTRUSTEE
Trustee or director
–$0
GARY BOUDREAUTRUSTEE
Trustee or director
–$0
PATRICK BUCKLEYTRUSTEE CHAI
Trustee or director
–$0
MARC CURTISTRUSTEE
Trustee or director
–$0
DAN HEYTHALERTRUSTEE
Trustee or director
–$0
PAUL JOHNSONTRUSTEE
Trustee or director
–$0
MICHAEL PARISEKTRUSTEE
Trustee or director
–$0
BRAD PETERTRUSTEE
Trustee or director
–$0
RYAN SCHROERLUCKETRUSTEE
Trustee or director
–$0
KATHY SEEDORFTRUSTEE
Trustee or director
–$0
JAMES STARNESTRUSTEE
Trustee or director
–$0
STEPHEN WARRENTRUSTEE
Trustee or director
–$0
MARK YOUNGTRUSTEE
Trustee or director
–$0
JOSEPH ADAMSNATIONAL TRU
Officer
–$0
MANDI BEASINGERSGT AT ARMS
Officer
–$0
TODD GILCHRIST2ND VICE PR
Officer
–$0
JOHN MARASCOVICE PRESIDE
Officer
–$0
JOHN OUSNAMERSECRETARY
Officer
–$0
KENNETH P WILLISTREASURER
Officer
–$0
990 for the year ended June 30, 2023: 20 people
NameTitleHours / weekCompensation
MICHAEL SAUGERPRESIDENT/EX
Officer
40$44,200
JASON BINGAMANTRUSTEE
Trustee or director
–$0
GARY BOUDREAUTRUSTEE
Trustee or director
–$0
PATRICK BUCKLEYTRUSTEE
Trustee or director
–$0
MARC CURTISTRUSTEE
Trustee or director
–$0
DAN HEYTHALERTRUSTEE
Trustee or director
–$0
PAUL JOHNSONTRUSTEE
Trustee or director
–$0
MICHAEL PARISEKTRUSTEE
Trustee or director
–$0
BRAD PETERTRUSTEE
Trustee or director
–$0
RYAN SCHROERLUCKETRUSTEE
Trustee or director
–$0
KATHY SEEDORFTRUSTEE
Trustee or director
–$0
JAMES STARNESTRUSTEE
Trustee or director
–$0
STEPHEN WARRENTRUSTEE
Trustee or director
–$0
MARK YOUNGTRUSTEE
Trustee or director
–$0
JOSEPH ADAMSNATIONAL TRU
Officer
–$0
MANDI BEASINGERSGT AT ARMS
Officer
–$0
TODD GILCHRIST2ND VICE PR
Officer
–$0
JOHN MARASCOVICE PRESIDE
Officer
–$0
JOHN OUSNAMERSECRETARY
Officer
–$0
KENNETH P WILLISTREASURER
Officer
–$0

Address and contacts

Address (IRS master file)
1457 E 12 MILE RD, MADISON HTS, MI 48071-2653
Mailing address (990-N for 2008)
4710 PointeTremble Rd, Algonac MI 48001
Principal officer (990 for 2024)
MICHAEL SAUGER
Principal officer (990-N for 2008)
Herman Montville, 5071 Cove Court, Algonac MI 48001
Signed the 990
MICHAEL SAUGER, PRESIDENT/EXEC DIREC
Phone
(517) 367-8000
Return prepared by
VARTY MATEY & TURNER PC

Mission

PROMOTE THE LAW ENFORCEMENT PROFESSION. IMPROVE WORKING CONDITIONS AND PROVIDE SERVICES TO THE MEMBERSHIP.

990 for the year ended June 30, 2025

Program accomplishments

  • TO PROVIDE MEMBERSHIP SERVICES AND PROMOTE PROFESSIONALISM.
  • MEMBERSHIP ACTIVITIES

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
38-1813200
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1952
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$392,528
Income (IRS master file)
$588,945

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$547,195$581,832$392,528IRS
990June 2024$636,715$632,191$495,386IRS
990June 2023$614,762$631,833$414,245XML
990June 2022$460,178$487,259$432,889IRS
990June 2021–––IRS
990June 2019–––IRS
990June 2018–––IRS
990-N for 2008
Officer: Herman Montville
May 31, 2009≤ $50,000 receipts––e-Postcard

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 38-1813200).

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 38-1813200.
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 2025 (the year ending June 30, 2026) is due November 16, 2026. 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 June 2025.
Who is the principal officer of FRATERNAL ORDER OF POLICE?
The 990 for the year ended June 30, 2025 names MICHAEL SAUGER.
Who are the officers and directors of FRATERNAL ORDER OF POLICE?
The 990 for the year ended June 30, 2025 lists 20 people; 1 received compensation from the organization, the highest $48,350 (MICHAEL SAUGER, PRESIDENT/EX).
How much revenue does FRATERNAL ORDER OF POLICE have?
On its 990 for the year ended June 30, 2025 it reported revenue of $547,195, expenses of $581,832 and total assets of $392,528 at year end.

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