Nonprofit · EIN 77-0280173
MODESTO POLICE OFFICERS ASSOCIATION INC
Tax-exempt · MODESTO, CA 95354
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $483,435 | $341,198 | $142,237 | $1,172,533 | $214,256 | $958,277 |
| December 31, 2024 | 990 | $299,791 | $320,354 | -$20,563 | $1,046,425 | $230,384 | $816,041 |
| December 31, 2023 | 990 | $287,625 | $351,178 | -$63,553 | $1,085,838 | $249,234 | $836,604 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $472,567
- Investment income
- $0
- Net rental income
- $2,100
- Other revenue
- $10,868
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $36,057
- Accounting fees
- $20,800
- Occupancy
- $38,999
- Travel
- $5,187
- Depreciation
- $24,974
- Program services (functional)
- $295,488
- Management and general (functional)
- $45,710
Balance sheet and other
- Total assets, start of year
- $1,046,425
- Total assets, end of year
- $1,172,533
- Total liabilities, end of year
- $214,256
- Net assets, end of year
- $958,277
- Land, buildings and equipment
- $710,593
- Net assets without donor restrictions
- $958,277
- Gross unrelated business income
- $2,100
- Gross receipts
- $500,055
- Employees
- 0
- Year formed
- 1997
- State of legal domicile
- CA
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 |
|---|---|---|---|
| Jacob Hook | Director Trustee or director | 1 | $0 |
| Jorge Contreras | Director Trustee or director | 1 | $0 |
| Kyle Johnson | Secretary Trustee or director, Officer | 5 | $0 |
| Joshua Lawrence | Director Trustee or director | 1 | $0 |
| Martin Lemus | Vice President Trustee or director, Officer | 5 | $0 |
| Mike Rokaitis | President Trustee or director, Officer | 2 | $0 |
| Orrin Nelson | Vice President Trustee or director, Officer | 2 | $0 |
| Joshua Grant | Director Trustee or director | 1 | $0 |
| Cameron Greener | Sgt. at Arms Trustee or director, Officer | 2 | $0 |
| Mason Lewis | Director Trustee or director | 1 | $0 |
| Gerald Bohanan | Director Trustee or director | 1 | $0 |
| Greg Booza | Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kyle Johnson | Vice President Trustee or director, Officer | 5 | $0 |
| Martin Lemus | Secretary Trustee or director, Officer | 5 | $0 |
| Mike Rokaitis | President Trustee or director | 2 | $0 |
| Orrin Nelson | Vice President Trustee or director | 2 | $0 |
| Cameron Greener | Sgt. at Arms Trustee or director | 2 | $0 |
| Greg Booza | Treasurer Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Starr | President Trustee or director, Officer | 5 | $1,734 |
| Kyle Johnson | Vice President Trustee or director, Officer | 5 | $1,730 |
| Shawn Kelley | Secretary Trustee or director, Officer | 5 | $1,084 |
| Martin Lemus | Treasurer Trustee or director, Officer | 5 | $1,084 |
| Tom Fara | Vice President Trustee or director, Officer | 5 | $382 |
| Mike Rokaitis | Sgt. of Arms Trustee or director | 2 | $0 |
| Orrin Nelson | Director Trustee or director | 2 | $0 |
| Jacob Hook | Director Trustee or director | 2 | $0 |
| Cameron Greener | Director Trustee or director | 2 | $0 |
| Ivan Salamanca | Director Trustee or director | 2 | $0 |
| Mason Lewis | Director Trustee or director | 2 | $0 |
| Sean Martin | Director Trustee or director | 2 | $0 |
| Jacob Moore | Director Trustee or director | 2 | $0 |
| Matt Ponce | Director Trustee or director | 2 | $0 |
| Robert Gumm | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1016 13TH ST, MODESTO, CA 95354-0906
- Principal officer (990 for 2025)
- Mike Rokaitis, 1016 13TH STREET, MODESTO, CA 95354
- Signed the 990
- Greg Booza, Treasurer
- Phone
- (209) 521-6762
- Website
- WWW.MODESTOPOA.COM
- Return prepared by
- HAWKS & ASSOCIATES CPAS INC
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0280173 or by the name MODESTO POLICE OFFICERS ASSOCIATION INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Protecting the rights of the City of Modesto Sworn Police Officers with the best possible legal representation, negotiation of wages and benefits, and supporting the local community and it's local programs.
Program accomplishments
- City of Modesto Sworn Police Officers legal representation, negotiation of wages and benefits; supporting the local community, it's local programs and events; and building a safe and prosperous environment for everyone in the community.
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
- 77-0280173
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,172,533
- Income (IRS master file)
- $500,055
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $483,435 | $341,198 | $1,172,533 | IRS |
| 990 | December 2024 | $299,791 | $320,354 | $1,046,425 | IRS |
| 990 | December 2023 | $287,625 | $351,178 | $1,085,838 | XML |
| 990 | December 2022 | $260,392 | $302,301 | $1,165,106 | 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 77-0280173).
Questions about MODESTO POLICE OFFICERS ASSOCIATION INC
- What is the EIN of MODESTO POLICE OFFICERS ASSOCIATION INC?
- The employer identification number (EIN) of MODESTO POLICE OFFICERS ASSOCIATION INC is 77-0280173.
- Is MODESTO POLICE OFFICERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1997.
- Are donations to MODESTO POLICE OFFICERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MODESTO POLICE OFFICERS ASSOCIATION INC 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 MODESTO POLICE OFFICERS ASSOCIATION INC 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 MODESTO POLICE OFFICERS ASSOCIATION INC 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 MODESTO POLICE OFFICERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Mike Rokaitis.
- Who are the officers and directors of MODESTO POLICE OFFICERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does MODESTO POLICE OFFICERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $483,435, expenses of $341,198 and total assets of $1,172,533 at year end.
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