STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRATERNAL ORDER OF POLICE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF POLICE (EIN 72-0449732)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-25
IRS object ID
202412699349301476
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-25T10:53:36-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN834323997PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CINDY LIVAUDAIS ROTH CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11475 CALHOUN STREETAddressLine1Txt
CityNEW ORLEANSCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70118ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN720449732EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRATERNAL ORDER OF POLICE CRESCENT CITY LODGE 2BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRATBusinessNameControlTxt
Phone5044424050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O J GALLAGHER 82350 PAT FITZMORRIAddressLine1Txt
CityBUSHCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70431ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES GALLAGHERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone5044424050PhoneNum
Signature2024-04-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCINDY LIVAUDAIS ROTH CPAPreparerPersonNm
PTINP00389592PTIN
Phone5048954626PhoneNum
Preparation2024-04-29PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES GALLAGHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O J GALLAGHER 82350 PAT FITZMORRIAddressLine1Txt
CityBUSHCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70431ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$747,714GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption1199GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionTO PROVIDE BENEFITS AND SERVICES TO BOTH ACTIVE AND RETIRED POLICE OFFICERS OF NEW ORLEANS, LOUISIANAActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$757,666PYContributionsGrantsAmt
CY Contributions Grants$742,868CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$237PYInvestmentIncomeAmt
CY Investment Income$4,846CYInvestmentIncomeAmt
PY Other Revenue$432PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$758,335PYTotalRevenueAmt
CY Total Revenue$747,714CYTotalRevenueAmt
PY Grants And Similar Paid$62,073PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,427CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$230,652PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$178,344CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$17,129PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$17,129CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$476,510PYOtherExpensesAmt
CY Other Expenses$567,403CYOtherExpensesAmt
PY Total Expenses$786,364PYTotalExpensesAmt
CY Total Expenses$766,303CYTotalExpensesAmt
PY Revenues Less Expenses-$28,029PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$18,589CYRevenuesLessExpensesAmt
Total Assets BOY$353,287TotalAssetsBOYAmt
Total Assets EOY$334,698TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$353,287NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$334,698NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE BENEFITS AND SERVICES TO BOTH ACTIVE AND RETIRED POLICE OFFICERS OF NEW ORLEANS, LA; TO ENCOURAGE FRATERNAL, EDUCATIONAL, CHARITABLE AND SOCIAL ACTIVITIES AMONG MEMBERS; TO PROMOTE PROFICIENCY OF MEMBERS IN PERFORMANCE OF DUTIESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescN/ADesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAMES GALLAGHERPersonNm
Phone5044424050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O J GALLAGHER 82350 PAT FITZMORRIAddressLine1Txt
CityBUSHCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70431ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WALTER POWERS JR
PRESIDENT000.00000.00Yes (X)$0$0$0
CHRISTOPHER LANDRY
FIRST VICE PRESIDENT000.00000.00Yes (X)$0$0$0
WILLIE JENKINS
SECOND VICE PRESIDENT000.00000.00Yes (X)$0$0$0
JAMES GALLAGHER
SECRETARY TREASURER000.00000.00Yes (X)$9,000$0$0
ROSS BOURGEOIS
RECORDING SECRETARY000.00000.00Yes (X)$900$0$0
JEREMY WILCOX
CONDUCTOR000.00000.00Yes (X)$0$0$0
LUCIEN SUNSERI
INNER GUARD000.00000.00Yes (X)$0$0$0
PETER MENKIEWICZ
CHAPLIN000.00000.00Yes (X)$0$0$0
DONOVAN LIVACCARI
EMP REPRESENTATIVE000.00000.00Yes (X)$6,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$15,900TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NONEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Membership Dues$697,500MembershipDuesAmt
All Other Contributions$45,368AllOtherContributionsAmt
Total Contributions$742,868TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,846TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$747,714TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,427TotalAmt
Program Services$3,427ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$178,344TotalAmt
Program Services$178,344ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$15,900TotalAmt
Program Services$15,900ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,229TotalAmt
Program Services$1,229ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$361,265TotalAmt
Program Services$361,265ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$450TotalAmt
Program Services$450ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$31,348TotalAmt
Program Services$31,348ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$58,339TotalAmt
Program Services$58,339ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$36,875TotalAmt
Program Services$36,875ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MEMBER SERVICES TRAINING$11,987$11,987
NEWSLETTER MEDIA$13,251$13,251
COMMITTE EXPENSE$23,011$23,011
OTHER MEETING EXPENSE$30,877$30,877

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$766,303TotalAmt
Program Services$766,303ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$285,511BOYAmt
EOY$193,568EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$67,776BOYAmt
EOY$141,130EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$353,287BOYAmt
EOY$334,698EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$285,511BOYAmt
EOY$193,568EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$67,776BOYAmt
EOY$141,130EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$353,287BOYAmt
EOY$334,698EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$353,287BOYAmt
EOY$334,698EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$18,589ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
990 PART IIIDEATH BENEFIT PROGRAM DURING 2023 THE ORGANIZATION PROVIDED 1876 MEMBER FEES LIFE INSURANCE $2,000.00 ACCIDENTAL $4,000.00 ACTIVE DUTY $35,000.00
990 PART IIILIFE AND ACCIDENTAL IS AVAILABLE TO MEMBERS AT GROUP RATES LEGAL ASSITANCE UNLIMITED IN SCOPE TO EMPLOYMENT COVERAGE FOR ACTIVE LAW ENFORCEMENT VIA DEFENSE FUND
990 PART IX GRANTSLOUISIANA FRATERNAL ORDER OF POLICE FOUNDATION ID 20-3484575 SEE SCHEDULE I ATTACHED
990 PART IX BENEFITSINSURANCE PREMIUM PAID FOR DEATH, HEALTH, DENTAL POLICES PAID THROUGH COLLECTION OF PREMIUMS FROM MEMBERS IN ORDER TO GET GROUP RATES
990 PART IX CONFERENCESCONFERENCES THE LODGE SENT 40 MEMBERS TO NATIONAL FOP CONFERENCE LOCATED AT LAS VAGAS NEVADA AUGUST 2023
990 PART VI SECTION CUPON REQUEST