Nonprofit · EIN 59-2785561
FRATERNAL ORDER OF POLICE
Also known as 46 POLK COUNTY LODGE
Tax-exempt · LAKELAND, FL 33807
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $172,073 | $157,511 | $14,562 | $332,610 | $0 | $332,610 |
| December 31, 2024 | 990 | $131,208 | $145,175 | -$13,967 | $311,400 | $0 | $311,400 |
| December 31, 2023 | 990-EZ | $101,872 | $115,973 | -$14,101 | $328,114 | – | $328,114 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $124,540
- Membership dues
- $26,411
- Program service revenue
- $0
- Investment income
- $3,710
- Net gain from sales of assets
- $1,832
- Other revenue
- $43,823
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,250
- Occupancy
- $21,018
- Depreciation
- $7,148
- Program services (functional)
- $153,572
- Management and general (functional)
- $3,939
Balance sheet and other
- Total assets, start of year
- $311,400
- Total assets, end of year
- $332,610
- Total liabilities, end of year
- $0
- Net assets, end of year
- $332,610
- Land, buildings and equipment
- $212,557
- Publicly traded securities
- $89,611
- Gross receipts
- $201,876
- Employees
- 0
- Year formed
- 1986
- State of legal domicile
- FL
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 |
|---|---|---|---|
| PAT BLANCHETTE | TRUSTEE Trustee or director | 0.5 | $0 |
| BART BUTLER | CONDUCTOR Trustee or director, Officer | 0.5 | $0 |
| BILL CAREW | STATE TRUSTE Trustee or director, Officer | 0.5 | $0 |
| JOHN CONOVER | TRUSTEE Trustee or director | 0.5 | $0 |
| TROY CHASTAIN | FIRST VICE P Trustee or director | 0.5 | $0 |
| TOM DOMBROWSKI | TRUSTEE Trustee or director | 0.5 | $0 |
| KEN GOSLINE | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JAMES JORDAN | CHAPLAIN Trustee or director, Officer | 0.5 | $0 |
| PETER KARASHAY | SECOND VP Trustee or director, Officer | 0.5 | $0 |
| RICKY NEWMAN | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| TIM SAWYER | TRUSTEE Trustee or director | 0.5 | $0 |
| JOHN SHEFFIELD | PAST PRESIDE Trustee or director, Officer | 0.5 | $0 |
| RICK SOPKA | TREASURER Trustee or director, Officer | 0.5 | $0 |
| BRETT THOMPSON | GUARD Trustee or director, Officer | 0.5 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAT BLANCHETTE | TRUSTEE Trustee or director | 0.5 | $0 |
| TIM BURRELL | TRUSTEE Trustee or director | 0.5 | $0 |
| BART BUTLER | CONDUCTOR Trustee or director, Officer | 0.5 | $0 |
| BILL CAREW | STATE TRUSTE Trustee or director, Officer | 0.5 | $0 |
| JOHN CONOVER | TRUSTEE Trustee or director | 0.5 | $0 |
| TROY CHASTAIN | FIRST VICE P Trustee or director | 0.5 | $0 |
| TOM DOMBROWSKI | TRUSTEE Trustee or director | 0.5 | $0 |
| KEN GOSLINE | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| PETER KARASHAY | SECOND VP Trustee or director, Officer | 0.5 | $0 |
| RICKY NEWMAN | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| JOHN SHEFFIELD | PAST PRESIDE Trustee or director, Officer | 0.5 | $0 |
| RICK SOPKA | TREASURER Trustee or director, Officer | 0.5 | $0 |
| LANNY SHEFFIELD | CHAPLAIN Trustee or director, Officer | 0.5 | $0 |
| BRETT THOMPSON | GUARD Trustee or director, Officer | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER KARASHAY | SECOND VP | 0.5 | $0 |
| RICKY NEWMAN | PRESIDENT | 0.5 | $0 |
| JOHN SHEFFIELD | PAST PRESIDE | 0.5 | $0 |
| KEN GOSLINE | SECRETARY | 0.5 | $0 |
| RICK SOPKA | TREASURER | 0.5 | $0 |
| LANNY SHEFFIELD | CHAPLAIN | 0.5 | $0 |
| BILL CAREW | STATE TRUSTE | 0.5 | $0 |
| BART BUTLER | CONDUCTOR | 0.5 | $0 |
| PAT BLANCHETTE | TRUSTEE | 0.5 | $0 |
| TIM BURRELL | TRUSTEE | 0.5 | $0 |
| JOHN CONOVER | TRUSTEE | 0.5 | $0 |
| BRETT THOMPSON | GUARD | 0.5 | $0 |
| TOM DOMBROWSKI | TRUSTEE | 0.5 | $0 |
| TROY CHASTAIN | FIRST VICE P | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5295, LAKELAND, FL 33807-5295
- Principal officer (990 for 2025)
- RICK SOPKA, 302 W PALM DR, LAKELAND, FL 33803
- Signed the 990
- RICK SOPKA, TREASURER
- Phone
- (813) 786-7033
- Website
- POLKFOP46.ORG
- Return prepared by
- RAMOS & FLOYD CPAS PLLC
Mission
PROMOTE SOCIAL/PROFESSIONAL WELFARE OF LAW ENFORCEMENT.
Program accomplishments
- MONTHLY MEETINGS & SEMINARS PROVIDE SOCIAL, ECONOMIC AND PROFESSIONAL WELFARE FOR LAW ENFORCEMENT OFFICERS IN POLK COUNTY.
- SUPPORT LAW ENFORCEMENT AGENCIES THROUGH DONATIONS FOR SPECIAL AREAS AND SCHOLARSHIPS.
- THE ORGANIZATION PROVIDES USE OF ITS FACILITIES RENT FREE TO VARIOUS NON- PROFIT ORGANIZATIONS.
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-EZ on file |
IRS record
- EIN
- 59-2785561
- 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)
- $332,610
- Income (IRS master file)
- $201,876
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $172,073 | $157,511 | $332,610 | XML |
| 990 | December 2024 | $131,208 | $145,175 | $311,400 | XML |
| 990-EZ | December 2023 | $101,872 | $115,973 | $328,114 | 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 59-2785561).
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 59-2785561.
- 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 RICK SOPKA.
- Who are the officers and directors of FRATERNAL ORDER OF POLICE?
- The 990 for the year ended December 31, 2025 lists 14 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 $172,073, expenses of $157,511 and total assets of $332,610 at year end.
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