Nonprofit · EIN 58-1241113
FRATERNAL ORDER OF POLICE
Also known as 3 W L SPARKY OCAIN LODGE
Tax-exempt · MACON, GA 31206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $35,081 | $38,062 | -$2,981 | $84,349 | $9,999 | $74,350 |
| December 31, 2024 | 990 | $7,108 | $24,024 | -$16,916 | $77,331 | $0 | $77,331 |
| December 31, 2023 | 990 | $11,143 | $37,328 | -$26,185 | $94,247 | $0 | $94,247 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,408
- Membership dues
- $10,295
- Program service revenue
- $0
- Investment income
- $10,544
- Net gain from sales of assets
- $10,500
- Net income from fundraising events
- $9,129
- Other revenue
- $9,129
Expenses
- Grants and similar amounts paid
- $2,150
- Benefits paid to members
- $1,259
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,907
- Occupancy
- $14,244
- Depreciation
- $3,387
- Program services (functional)
- $4,389
- Management and general (functional)
- $33,673
Balance sheet and other
- Total assets, start of year
- $77,331
- Total assets, end of year
- $84,349
- Total liabilities, end of year
- $9,999
- Net assets, end of year
- $74,350
- Land, buildings and equipment
- $58,287
- Net assets without donor restrictions
- $74,350
- Gross receipts
- $55,650
- Employees
- 0
- Year formed
- 1988
- State of legal domicile
- GA
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 |
|---|---|---|---|
| HANK ASHLEY | TRUSTEE Trustee or director | 1 | $0 |
| BILL BONEY | SGT AT ARMS Trustee or director | 1 | $0 |
| MIKE SMALLWOOD | STATE TRUSTE Trustee or director | 7 | $0 |
| ANDRA GRINSTEAD | TREASURER Officer | 4 | $0 |
| MIKE KENIREY | VICE PRES Officer | 1 | $0 |
| MICKEY PEARCE | PRESIDENT Officer | 2 | $0 |
| JEFF PETTIS | SECRETARY Officer | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD KORY | VICE PRES SE Officer | 40 | $1,760 |
| MICKEY PEARCE | TRUSTEE Trustee or director | – | $0 |
| JEFF PETTIS | TRUSTEE Trustee or director | – | $0 |
| KERRY PILCHER | SGT AT ARMS Trustee or director | – | $0 |
| MIKE SMALLWOOD | STATE TRUSTE Trustee or director | – | $0 |
| RANDY GONZALEZ | TREASURER Officer | – | $0 |
| DANNY THIGPIN | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD KORY | VICE PRES SE Officer | 40 | $4,200 |
| MICKEY PEARCE | TRUSTEE Trustee or director | – | $0 |
| JEFF PETTIS | TRUSTEE Trustee or director | – | $0 |
| KERRY PILCHER | SGT AT ARMS Trustee or director | – | $0 |
| MIKE SMALLWOOD | STATE TRUSTE Trustee or director | – | $0 |
| RANDY GONZALEZ | TREASURER Officer | – | $0 |
| DANNY THIGPIN | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 2465 HEATH RD, MACON, GA 31206-5258
- Principal officer (990 for 2025)
- MICKEY PEARCE, 2465 HEATH ROAD, MACON, GA 31210
- Signed the 990
- MICKEY PEARCE, PRESIDENT
- Phone
- (478) 477-9007
- Return prepared by
- EASOM & EASOM
Mission
PROMOTE PUBLIC SAFETY. INCREASE TRUST AND RAPPORT BETWEEN THE PUBLIC AND LAW ENFORCEMENT OFFICERS.
Program accomplishments
- BIKE HELMET AND SAFETY PROGRAM: DISTRIBUTE BIKE HELMETS TO CHILDREN; EDUCATE CHILDREN ON SAFETY MATTERS.
- SHOP WITH A COP PROGRAM: TAKE CHILDREN (FROM LOW INCOME, FINANCIALLY DISTRESSED FAMILIES) SHOPPING. THESE VISITS WITH POLICE OFFICERS BUILD LIFELONG TRUST AND RAPPORT. (CHRISTMAS PROGRAM AND BACK TO SCHOOL PROGRAM)
- TURKEY BASKET PROGRAM: DISTRIBUTES BASKETS OF FOOD AT THANKSGIVING TO LOW INCOME FAMILIES.
- BIKE HELMET AND SAFETY PROGRAM: DISTRIBUTE BIKE HELMETS TO CHILDREN; EDUCATE CHILDREN ON SAFETY MATTERS.Expenses $4,389 · grants $2,150
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
- 58-1241113
- 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)
- $84,349
- Income (IRS master file)
- $55,650
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $35,081 | $38,062 | $84,349 | IRS |
| 990 | December 2024 | $7,108 | $24,024 | $77,331 | XML |
| 990 | December 2023 | $11,143 | $37,328 | $94,247 | XML |
| 990 | December 2022 | $19,891 | $48,765 | $120,432 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 58-1241113).
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 58-1241113.
- 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 is the principal officer of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 names MICKEY PEARCE.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 7 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 $35,081, expenses of $38,062 and total assets of $84,349 at year end.
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