MINNESOTA FRATERNAL ORDER OF POLICE FOUNDATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MINNESOTA FRATERNAL ORDER OF POLICE FOUNDATION (EIN 45-0514404)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-10
- IRS object ID
- 202513149349203056
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-10T16:46:04-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 362239746 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SASSETTI LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2107 SWIFT DRIVE SUITE 210 | AddressLine1Txt |
| City | OAK BROOK | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450514404 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA FRATERNAL ORDER OF POLICE | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MINN | BusinessNameControlTxt |
| Phone | 6127912478 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12916 HIDEAWAY TRAIL | AddressLine1Txt |
| City | MINNETONKA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55305 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY CAYO | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6127912478 | PhoneNum |
| Signature | 2025-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIMOTHY G GRIFFITH | PreparerPersonNm |
| PTIN | P00299751 | PTIN |
| Phone | 7083861433 | PhoneNum |
| Preparation | 2025-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.MNFOPFOUNDATION.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $26,602 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $26,602 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $26,602 | TotalRevenueAmt |
| Benefits Paid To Or For Members | $66,631 | BenefitsPaidToOrForMembersAmt |
| Fees And Other Pymt To Ind Cntrct | $1,925 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $13,133 | OtherExpensesTotalAmt |
| Total Expenses | $81,689 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$55,087 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $150,403 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $95,316 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,403 | BOYAmt |
| EOY | $95,316 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,403 | BOYAmt |
| EOY | $95,316 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,403 | BOYAmt |
| EOY | $95,316 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE ORGANIZATION WAS FORMED TO PROVIDE CHARITABLE AND EDUCATIONAL SERVICES, ASSISTANCE AND SUPPORT TO SWORN ACTIVE PEACE OFFICERS AND OTHER ACTIVE LAW ENFORCEMENT PERSONNEL AND THEIR FAMILIES IN TIMES OF DEATH, INJURY OR OTHER SIGNIFICANT NEED. THE ORGANIZATION WILL ENGAGE IN FUND RAISING ACTIVITIES TO SUPPORT ITS CHARITABLE AND EDUCATIONAL PURPOSES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| SUPPORT PROJECTS AND ACTIVITIES DESIGNED TO HONOR AMERICA'S LAW ENFORCEMENT OFFICERS, AND PROVIDE LEGAL ASSISTANCE TO OFFICERS IN NEED, PROVIDE AID TO FAMILIES OF OFFICERS WHO BECOME ILL OR THOSE OFFICERS WHO MADE THE ULTIMATE SACRIFICE IN THE LINE OF DUTY. | $0 | $67,726 |
| SUPPORT OF POLICE WEEK IN WASHINGTON D.C. | $0 | $2,975 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $70,701 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| GARY CAYO | ||||
| PRESIDENT | 8.00 | $0 | $0 | $0 |
| NICK SCHULTZ | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| RUBEN MARICHALAR | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| KAROL STRAY | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| KEVIN ROFIDAL | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY CAYO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12916 HIDEAWAY TRAIL | AddressLine1Txt |
| City | MINNETONKA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6127912478 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,190 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,086 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,943 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,602 | CurrentTaxYearAmt |
| Total | $319,065 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,190 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,086 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,943 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,602 | CurrentTaxYearAmt |
| Total | $319,065 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $319,065 | PublicSupportTotal170Amt |
| Total Support | $319,065 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION: FUNDRAISING EXPENSE. AMOUNT: 3,004. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 113. DESCRIPTION: COMPUTER ONLINE PROGRAM COSTS. AMOUNT: 970. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 3,101. DESCRIPTION: WEB PAGE. AMOUNT: 1,000. DESCRIPTION: CONCERNS OF POLICE SURVIVORS. AMOUNT: 1,000. DESCRIPTION: CONTRIBUTIONS. AMOUNT: 95. DESCRIPTION: CONSULTING EXPENSE. AMOUNT: 875. DESCRIPTION: PROGRAM EXPENSE. AMOUNT: 2,975. TOTAL TO FORM 990-EZ, LINE 16: 13,133. | ExplanationTxt |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | 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. | DeclarationDesc |