Civic Intelligence

Fraternal Order of Police

EIN 36-3212298 • 501(c)8 • Waukegan, IL

Profile

Community service projects legal defense

PO Box 515Waukegan, IL 60079
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

91st percentile

38%

Higher net margin than 91% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

77th percentile

11%

Faster asset growth than 77% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$178,419

Up $17,188 (+11%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$178,419

Up $17,188 (+11%) from 2024

Operations
Liabilities / Revenue51st percentileNet Margin91st percentile

Revenue

Down

$45,517

Down $6,032 (-12%) from 2024

Expenses

Down

$28,329

Down $5,635 (-17%) from 2024

Net Income

Down

$17,188

Down $397 (-2.3%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $75,394Liabilities 2011: $0Net Assets 2011: $75,3942011Assets 2012: $82,599Liabilities 2012: $0Net Assets 2012: $82,5992012Assets 2013: $68,917Liabilities 2013: $0Net Assets 2013: $68,9172013Assets 2014: $72,740Liabilities 2014: $0Net Assets 2014: $72,7402014Assets 2015: $82,104Liabilities 2015: $0Net Assets 2015: $82,1042015Assets 2016: $77,860Liabilities 2016: $0Net Assets 2016: $77,8602016Assets 2017: $77,942Liabilities 2017: $0Net Assets 2017: $77,9422017Assets 2018: $80,886Liabilities 2018: $0Net Assets 2018: $80,8862018Assets 2019: $93,869Liabilities 2019: $0Net Assets 2019: $93,8692019Assets 2020: $97,020Liabilities 2020: $0Net Assets 2020: $97,0202020Assets 2021: $106,357Liabilities 2021: $0Net Assets 2021: $106,3572021Assets 2022: $108,390Liabilities 2022: $0Net Assets 2022: $108,3902022Assets 2023: $143,646Liabilities 2023: $0Net Assets 2023: $143,6462023Assets 2024: $161,231Liabilities 2024: $0Net Assets 2024: $161,2312024Assets 2025: $178,419Liabilities 2025: $0Net Assets 2025: $178,4192025

Highlighted filing

2025

Assets$178,419
Liabilities$0
Net Assets$178,419
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $58,963Expenses 2011: $65,482Net Income 2011: -$6,5192011Revenue 2012: $58,036Expenses 2012: $50,820Net Income 2012: $7,2162012Revenue 2013: $54,125Expenses 2013: $67,807Net Income 2013: -$13,6822013Revenue 2014: $40,350Expenses 2014: $36,527Net Income 2014: $3,8232014Revenue 2015: $48,321Expenses 2015: $38,957Net Income 2015: $9,3642015Revenue 2016: $43,359Expenses 2016: $47,603Net Income 2016: -$4,2442016Revenue 2017: $39,731Expenses 2017: $39,649Net Income 2017: $822017Revenue 2018: $38,923Expenses 2018: $35,979Net Income 2018: $2,9442018Revenue 2019: $45,057Expenses 2019: $32,074Net Income 2019: $12,9832019Revenue 2020: $40,933Expenses 2020: $37,782Net Income 2020: $3,1512020Revenue 2021: $44,003Expenses 2021: $34,666Net Income 2021: $9,3372021Revenue 2022: $44,884Expenses 2022: $42,851Net Income 2022: $2,0332022Revenue 2023: $67,674Expenses 2023: $32,418Net Income 2023: $35,2562023Revenue 2024: $51,549Expenses 2024: $33,964Net Income 2024: $17,5852024Revenue 2025: $45,517Expenses 2025: $28,329Net Income 2025: $17,1882025

Highlighted filing

2025

Revenue$45,517
Expenses$28,329
Net Income$17,188
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$178,419
Liabilities
$0
Net assets
$178,419
Revenue
$45,517
Expenses
$28,329
Net income
$17,188
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$0.46$0.28$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.52$0.34$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.68$0.32$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.45$0.43$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.44$0.35$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.41$0.38$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.45$0.32$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.39$0.36$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.40$0.40$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.43$0.48$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.48$0.39$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.40$0.37$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.54$0.68$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$0.58$0.51$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$0.59$0.65$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 25, 2026
Return Version
2025v4.0
Gross Receipts
$45,517
Mission and Program Overview

Mission

Community service projects legal defense

Program Services

DescriptionGrantsExpenses
BENEFIT POLICE OFFICER MEMBER-$0
COMMUMITY SERVICE PROJECT-$0
LEGAL DEFENSE/COLLECTIVE BARGAINING-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANDREW ULLOAPresidentPT$0--
KONSTANTINE TZAVARASVice PresidentPT$0--
MICHAEL REEDSecretaryPT$0--
KEN ROSCHERTreasurerPT$0--
MALLORY BAKERSgt At ArmsPT$0--
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police
EIN
36-3212298
In Care Of
% KENNETH ROSCHER
Phone
8478713118
Address
PO BOX 515, WAUKEGAN, IL 60079

Signing Officer

Name
Kenneth Roscher
Title
Treasurer
Phone
8478751724
Signed
2026-03-25
Discuss with paid preparer
Yes

Preparer

Firm
Aapril Tax Service Inc
Address
4949 GRAND AVE 4B, GURNEE, IL 60031
Preparer
Gary Eckard
Phone
8472635818
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountFUNDRAISER 500BOWLING WITH SANTA 840T-SHIRT EXPENSE 290DONATION 3,600LICENSE PERMITS 13MEAL AND ENTERTAINMENT 23SUPPLIES 1,202MAIL POSTAGE 348MEETING EXPENSE 6,468MEMBERSHIP 5,697SPONSORSHIP 350SCHOLARSHIP EXPENSE 1,000OFFICE SUPPLIES 93GIFTS 2,021INSURANCE 430”

Description of other assets Part II line 24

“Category Beginning of Year End of YearWELLS FARGO 115,936 128,877”

Raw XML Appendix165 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum08478713118
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAUKEGAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd060079
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt045295
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049542
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017188
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02054
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0178419
IRS990EZ/GrossReceiptsAmt045517
IRS990EZ/GroupExemptionNum01199
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07515
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt038002
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0161231
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0178419
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0161231
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0178419
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANDREW ULLOA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KONSTANTINE TZAVARAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KEN ROSCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MALLORY BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SGT AT ARMS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0115936
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0128877
IRS990EZ/OtherExpensesTotalAmt022875
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY SERVICE PROJECTS LEGAL DEFENSE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BENEFIT POLICE OFFICER MEMBER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1COMMUMITY SERVICE PROJECT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2LEGAL DEFENSE/COLLECTIVE BARGAINING
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt028329
IRS990EZ/TotalRevenueAmt045517
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt038002
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt040863
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040734
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt019331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03256
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019331
IRS990ScheduleA/InvestmentIncomeCYPct00.09000
IRS990ScheduleA/InvestmentIncomePYPct00.09000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91200
IRS990ScheduleA/PublicSupportPY509Pct00.91360
IRS990ScheduleA/PublicSupportTotal509Amt0200307
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt044003
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0219638
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountFUNDRAISER 500BOWLING WITH SANTA 840T-SHIRT EXPENSE 290DONATION 3,600LICENSE PERMITS 13MEAL AND ENTERTAINMENT 23SUPPLIES 1,202MAIL POSTAGE 348MEETING EXPENSE 6,468MEMBERSHIP 5,697SPONSORSHIP 350SCHOLARSHIP EXPENSE 1,000OFFICE SUPPLIES 93GIFTS 2,021INSURANCE 430
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearWELLS FARGO 115,936 128,877
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH ROSCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08478751724
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF POLICE
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0363212298
ReturnHeader/Filer/InCareOfNm0% KENNETH ROSCHER
ReturnHeader/Filer/PhoneNum08478713118
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 515
ReturnHeader/Filer/USAddress/CityNm0WAUKEGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060079
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363689252
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04949 GRAND AVE 4B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GURNEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060031
ReturnHeader/PreparerPersonGrp/PhoneNum08472635818
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY ECKARD
ReturnHeader/ReturnTs02026-03-25T20:29:50-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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