Liabilities / Assets
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Fraternal Order of Police #132
EIN 23-7585614 • 501(c)8 • Rochester, MI
Profile
All income reported is generated to carryout community services and activities of the organization as described in section 501 (c) (8) of the internal revenue code.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Balance Sheet
Assets
Down$491,276
Down $3,023 (-0.6%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$491,276
Down $3,023 (-0.6%) from 2024
Revenue
Up$48,969
Up $28,161 (+135%) from 2024
Expenses
Down$51,992
Down $4,367 (-7.7%) from 2024
Net Income
Up-$3,023
Up $32,528 (+91%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $491,276
- Liabilities
- $0
- Net assets
- $491,276
- Revenue
- $48,969
- Expenses
- $51,992
- Net income
- -$3,023
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Feb 16, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $55,100
Mission and Program Overview
Mission
All income reported is generated to carryout community services and activities of the organization as described in section 501 (c) (8) of the internal revenue code.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| COMMUNITY SERVICE SUPPORT FUND DONATIONS TO VARIOUS QUALIFYING ORGANIZATIONS, AS NEEDED,REQUESTED & AVAILABLE. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOHN OUSNAMER | President | PT | $0 | - | - |
| BRIAN YORK | Treasurer | PT | $0 | - | - |
| GARY CLARK | Recording Secretary | PT | $0 | - | - |
| GARY KRAFT | Vice President | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- FRATERNAL ORDER OF POLICE #132
- EIN
- 23-7585614
- Phone
- 2483343559
- Address
- 834 MILLER AVE, ROCHESTER, MI 48307
Signing Officer
- Name
- John Ousnamer
- Title
- President
- Phone
- 2483343559
- Signed
- 2026-02-16
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Bowes Accounting & Tax Service
- Address
- 251 W MONTCALM, PONTIAC, MI 48342
- Preparer
- Jeffrey a Bowes
- Phone
- 2483343559
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: dividends and cap gains dist.. Amount: 38,753. Description: interest (michigan legacy c.u.). Amount: 31. Description: interest (ubs). Amount: 2. Total included on form 990-ez, line 4: 38,786.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: donation/miscellaneous/activity. Amount: 950.”
Form 990-ez, Part I, Line 10 - Payments to Affiliates
“Affiliate name: f o p grand lodge. Affiliate address: 124 w. Allegan st. Suite 636 lansing, mi 48933. Purpose of payment: dues. Amount of payment: 8,439.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: events (dinner dance,picnic,pistol shoot). Amount: 5,860. Description: meetings. Amount: 7,137. Description: insurance. Amount: 587. Description: office supplies. Amount: 1,143. Description: professional fees. Amount: 2,185. Description: computer expense. Amount: 265. Description: licenses and fees. Amount: 20. Description: steak fry. Amount: 2,053. Description: seminars and conferences. Amount: 9,796. Description: youth account/school. Amount: 5,000. Description: mdse. Amount: 204. Description: investment expenses. Amount: 4,399. Description: miscellaneous. Amount: 375. Description: bank charges. Amount: 28. Description: travel. Amount: 109. Description: education/training. Amount: 99. Total to form 990-ez, line 16: 39,260.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: ubs permanent investment account. Beg. Of year amount: 401,100. End of year amount: 389,995.”
Raw XML Appendix132 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 3664 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JA BOWES CPA PC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2483343559 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 251 W MONTCALM |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PONTIAC |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48342 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 93199 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 101281 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3023 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 494299 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 491276 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 9966 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 8439 |
| IRS990EZ/GrossReceiptsAmt | 0 | 55100 |
| IRS990EZ/GroupExemptionNum | 0 | 1199 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 38786 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 5398 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 494299 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 491276 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 494299 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 491276 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN OUSNAMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BRIAN YORK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GARY CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GARY KRAFT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | RECORDING SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 401100 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 389995 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 39260 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 950 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ALL INCOME REPORTED IS GENERATED TO CARRYOUT COMMUNITY SERVICES AND ACTIVITIES OF THE ORGANIZATION AS DESCRIBED IN SECTION 501 (C) (8) OF THE INTERNAL REVENUE CODE. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 629 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COMMUNITY SERVICE SUPPORT FUND DONATIONS TO VARIOUS QUALIFYING ORGANIZATIONS, AS NEEDED,REQUESTED & AVAILABLE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 6131 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3835 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 51992 |
| IRS990EZ/TotalRevenueAmt | 0 | 48969 |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | SEC 501 (C) (8) OF THE IRC |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | ARTHUR WARGO |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 830 STAGRIDGE RD |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | ROCHESTER HILLS |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 48309 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DIVIDENDS AND CAP GAINS DIST.. AMOUNT: 38,753. DESCRIPTION: INTEREST (MICHIGAN LEGACY C.U.). AMOUNT: 31. DESCRIPTION: INTEREST (UBS). AMOUNT: 2. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 38,786. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DONATION/MISCELLANEOUS/ACTIVITY. AMOUNT: 950. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AFFILIATE NAME: F O P GRAND LODGE. AFFILIATE ADDRESS: 124 W. ALLEGAN ST. SUITE 636 LANSING, MI 48933. PURPOSE OF PAYMENT: DUES. AMOUNT OF PAYMENT: 8,439. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: EVENTS (DINNER DANCE,PICNIC,PISTOL SHOOT). AMOUNT: 5,860. DESCRIPTION: MEETINGS. AMOUNT: 7,137. DESCRIPTION: INSURANCE. AMOUNT: 587. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,143. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 2,185. DESCRIPTION: COMPUTER EXPENSE. AMOUNT: 265. DESCRIPTION: LICENSES AND FEES. AMOUNT: 20. DESCRIPTION: STEAK FRY. AMOUNT: 2,053. DESCRIPTION: SEMINARS AND CONFERENCES. AMOUNT: 9,796. DESCRIPTION: YOUTH ACCOUNT/SCHOOL. AMOUNT: 5,000. DESCRIPTION: MDSE. AMOUNT: 204. DESCRIPTION: INVESTMENT EXPENSES. AMOUNT: 4,399. DESCRIPTION: MISCELLANEOUS. AMOUNT: 375. DESCRIPTION: BANK CHARGES. AMOUNT: 28. DESCRIPTION: TRAVEL. AMOUNT: 109. DESCRIPTION: EDUCATION/TRAINING. AMOUNT: 99. TOTAL TO FORM 990-EZ, LINE 16: 39,260. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: UBS PERMANENT INVESTMENT ACCOUNT. BEG. OF YEAR AMOUNT: 401,100. END OF YEAR AMOUNT: 389,995. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN OUSNAMER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2483343559 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRATERNAL ORDER OF POLICE #132 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAT |
| ReturnHeader/Filer/EIN | 0 | 237585614 |
| ReturnHeader/Filer/PhoneNum | 0 | 2483343559 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 834 MILLER AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48307 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383218054 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOWES ACCOUNTING & TAX SERVICE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 251 W MONTCALM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PONTIAC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48342 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2483343559 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY A BOWES |
| ReturnHeader/ReturnTs | 0 | 2026-02-16T20:50:32-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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