STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRATERNAL ORDER OF POLICE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF POLICE (EIN 72-0449732)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-08-16
IRS object ID
202222289349300607
Schema version
2021v4.1
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)
Return2022-08-16T05:05:52-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN834323997PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CINDY L 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 Begin2021-01-01TaxPeriodBeginDt

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
Signature2022-05-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastGALLAGHERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCINDY LIVAUDAIS ROTHPreparerPersonNm
PTINP00389592PTIN
Phone5048954626PhoneNum
Preparation2022-05-05PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$807,811GrossReceiptsAmt
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 Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$863,193PYContributionsGrantsAmt
CY Contributions Grants$807,182CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$1,410PYOtherRevenueAmt
CY Other Revenue$629CYOtherRevenueAmt
PY Total Revenue$864,603PYTotalRevenueAmt
CY Total Revenue$807,811CYTotalRevenueAmt
PY Grants And Similar Paid$67,181PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$65,906CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$254,580PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$257,566CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$18,737PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$17,129CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$393,423PYOtherExpensesAmt
CY Other Expenses$447,232CYOtherExpensesAmt
PY Total Expenses$733,921PYTotalExpensesAmt
CY Total Expenses$787,833CYTotalExpensesAmt
PY Revenues Less Expenses$130,682PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$19,978CYRevenuesLessExpensesAmt
Total Assets BOY$361,339TotalAssetsBOYAmt
Total Assets EOY$381,317TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$361,339NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$381,317NetAssetsOrFundBalancesEOYAmt
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 OrganizationsYes (true)GrantsToOrganizationsInd
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
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

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
PRESIDENT00Yes (X)$0$0$0
CHRISTOPHER LANDRY
FIRST VICE PRESIDENT00Yes (X)$0$0$0
WILLIE JENKINS
SECOND VICE PRESIDENT00Yes (X)$0$0$0
JAMES GALLAGHER
SECRETARY TREASURER00Yes (X)$9,000$0$0
ROSS BOURGEOIS
RECORDING SECRETARY00Yes (X)$900$0$0
ROBERT LAMPARD JR
CONDUCTOR00Yes (X)$0$0$0
LUCIEN SUNSERI
INNER GUARD00Yes (X)$0$0$0
PETER MENKIEWICZ
CHAPLIN00Yes (X)$0$0$0
DONOVAN LIVACCARI
EMP REPRESENTATIVE00Yes (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$759,525MembershipDuesAmt
All Other Contributions$47,657AllOtherContributionsAmt
Total Contributions$807,182TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$629GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$629TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$807,811TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$65,906TotalAmt
Program Services$65,906ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$257,566TotalAmt
Program Services$257,566ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

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$278,580TotalAmt
Program Services$278,580ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$60,313TotalAmt
Program Services$60,313ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$38,965TotalAmt
Program Services$38,965ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MEMBER TRAINING SERVICES$26,412$26,412
MEETING NEWSLETTER COMMTTE$30,616$30,616
OFFICE PO PHONE REIMBRSMT$11,616$11,616
FUNERAL AWARDS$280$280

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$787,833TotalAmt
Program Services$776,217ProgramServicesAmt
Management And General$11,616ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$317,022BOYAmt
EOY$326,971EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$44,317BOYAmt
EOY$54,346EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$361,339BOYAmt
EOY$381,317EOYAmt

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$44,317BOYAmt
EOY$54,346EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$317,022BOYAmt
EOY$326,971EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$361,339BOYAmt
EOY$381,317EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$361,339BOYAmt
EOY$381,317EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$19,978ReconcilationRevenueExpnssAmt
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

FS Audited Basis FSAuditedBasisGrp

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

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1LA FRATERNAL POLICE FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1715 SOUTH BROAD STREETAddressLine1Txt
CityNEW ORLEANSCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70113ZIPCd
FieldValueIRS element (for citing)
Recipient EIN203484575RecipientEIN
IRC Section501(c)(3)IRCSectionDesc
Cash Grant$65,906CashGrantAmt
Valuation Method UsedPROMOTING POLICEValuationMethodUsedDesc
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
990 PART III LINE 4DDEATH BENEFIT PROGRAM DURING 2021 THE ORGANIZATION PROVIDED 1986 MEMBER FEES LIFE INSURANCE $2,000.00 ACCIDENTAL $4,000.00 ACTIVE DUTY $35,000.00
990 PART III LINE 4DLIFE AND ACCIDENTAL INSURANCE AVAILABLE TO MEMBERS AT GROUP RATES
990 PART III LINE 4DLEGAL ASSISTANCE UNLIMITED SCOPE TO EMPLOYMENT COVERAGE FOR ACTIVE LAW ENFORCEMENT THROUGH LEGAL DEFENCE PLAN
PART IXGRANTS LOUISIANA FRATERNAL ORDER OF POLICE FOUNDATION ID 20-3484575 $65,906.00 SCHEDULE I ATTACHED
PART IXINSURANCE PREMIUMS PAID FOR DEATH, HEALTH, DENTAL POLICIES PAID THROUGH COLLECTION OF PREMIUMS FROM MEMBERS IN ORDER TO GET GROUP RATES
PART IXLEGAL LEGAL ASSITANCE FOR MEMBERS
OTHERLEGAL SUIT SETTLED WITH CITY OF NEW ORLEANS IN TWO AMOUNTS BOTH WAS PLACED WITH THE POLICE FOUNDATION FOR $453,181.06 AND $17,917.91