FRATERNAL ORDER OF POLICE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FRATERNAL ORDER OF POLICE (EIN 72-0449732)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-11
IRS object ID: 202513159349304551
Schema version: 2024v5.1
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
Form 990
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-11T11:41:36-08:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	834323997	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CINDY LIVAUDAIS ROTH CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1475 CALHOUN STREET	AddressLine1Txt
City	NEW ORLEANS	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70118	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	720449732	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRATERNAL ORDER OF POLICE CRESCENT CITY LODGE 2	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRAT	BusinessNameControlTxt
Phone	5049158411	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	POST OFFICE BOX 24154	AddressLine1Txt
City	NEW ORLEANS	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70184	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROSS BOURGEOIS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	5049158411	PhoneNum
Signature	2025-04-24	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CINDY LIVAUDAIS ROTH CPA	PreparerPersonNm
PTIN	P00389592	PTIN
Phone	5048954626	PhoneNum
Preparation	2025-04-24	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	ROSS BOURGEOIS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	POST OFFICE BOX 24154	AddressLine1Txt
City	NEW ORLEANS	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70184	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$742,541	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	1199	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1954	FormationYr
Legal Domicile State	LA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE BENEFITS AND SERVICES TO BOTH ACTIVE AND RETIRED POLICE OFFICERS OF NEW ORLEANS, LOUISIANA	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$742,868	PYContributionsGrantsAmt
CY Contributions Grants	$740,885	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$4,846	PYInvestmentIncomeAmt
CY Investment Income	$1,656	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$747,714	PYTotalRevenueAmt
CY Total Revenue	$742,541	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,427	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$26,679	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$178,344	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$210,493	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$17,129	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$14,874	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$567,403	PYOtherExpensesAmt
CY Other Expenses	$564,071	CYOtherExpensesAmt
PY Total Expenses	$766,303	PYTotalExpensesAmt
CY Total Expenses	$816,117	CYTotalExpensesAmt
PY Revenues Less Expenses	-$18,589	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$73,576	CYRevenuesLessExpensesAmt
Total Assets BOY	$334,698	TotalAssetsBOYAmt
Total Assets EOY	$261,122	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$334,698	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$261,122	NetAssetsOrFundBalancesEOYAmt
Mission	TO 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 DUTIES	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	N/A	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953	false	ExcsTaxSect4951Or4952Or4953Ind
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ROSS BOURGEOIS	PersonNm
Phone	5049158411	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	POST OFFICE BOX 24154	AddressLine1Txt
City	NEW ORLEANS	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70184	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WALTER POWERS JR
PRESIDENT	001.00	000.00	Yes (X)	$0	$0	$0
CHRISTOPHER LANDRY
FIRST VICE PRESIDENT	001.00	000.00	Yes (X)	$0	$0	$0
WILLIE JENKINS
SECOND VICE PRESIDENT	001.00	000.00	Yes (X)	$0	$0	$0
ROSS BOURGEOIS
SECRETARY TREASURER	002.00	000.00	Yes (X)	$5,625	$0	$0
MATTHEW PATIN
RECORDING SECRETARY	001.00	000.00	Yes (X)	$525	$0	$0
JEREMY WILCOX
CONDUCTOR	001.00	000.00	Yes (X)	$0	$0	$0
LUCIEN SUNSERI
INNER GUARD	001.00	000.00	Yes (X)	$0	$0	$0
PETER MENKIEWICZ
CHAPLIN	001.00	000.00	Yes (X)	$0	$0	$0
DONOVAN LIVACCARI
EMP REPRESENTATIVE	001.00	000.00	Yes (X)	$2,500	$0	$0
JAMES GALLAGHER
PAST TREASURER	001.00	000.00	Yes (X)	$3,750	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$12,400	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NONE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Membership Dues	$700,513	MembershipDuesAmt
All Other Contributions	$40,372	AllOtherContributionsAmt
Total Contributions	$740,885	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,656	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$742,541	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$25,269	TotalAmt
Program Services	$25,269	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,410	TotalAmt
Program Services	$1,410	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$210,493	TotalAmt
Program Services	$210,493	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$12,400	TotalAmt
Program Services	$12,400	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,474	TotalAmt
Program Services	$2,474	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$349,630	TotalAmt
Program Services	$349,630	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,250	TotalAmt
Program Services	$4,250	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$30,401	TotalAmt
Program Services	$30,401	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$32,967	TotalAmt
Program Services	$32,967	ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$58,279	TotalAmt
Program Services	$58,279	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
NEWSLETTER MEDIA	$12,543	$12,543
COMMITTEE EXP OFFICE EXP	$26,683	$26,683
MEETINGS MEMBER SERVICE	$34,109	$34,109
OTHER MISC EXPENSES	$15,209	$15,209

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$816,117	TotalAmt
Program Services	$816,117	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$193,568	BOYAmt
EOY	$145,632	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$141,130	BOYAmt
EOY	$115,490	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$334,698	BOYAmt
EOY	$261,122	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$193,568	BOYAmt
EOY	$145,632	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$141,130	BOYAmt
EOY	$115,490	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$334,698	BOYAmt
EOY	$261,122	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$334,698	BOYAmt
EOY	$261,122	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$73,576	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LA FRATERNAL POLICE FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	715 SOUTH BROAD STREET	AddressLine1Txt
City	NEW ORLEANS	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70013	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	203484575	RecipientEIN
Cash Grant	$35,158	CashGrantAmt
Valuation Method Used	PROMOTING POLICE	ValuationMethodUsedDesc

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
990 PART IX BENEFITS	INSURANCE PREMIUM PAID FOR DEATH, HEALTH, DENTAL POLICES PAID THROUGH COLLECTION OF PREMIUMS FROM MEMBERS IN ORDER TO GET GROUP RATES
990 PART IX CONFERENCES	THE LODGE SENT 62 MEMBERS TO THE STATE CONFERENCE LOCATED IN THIBODAUX LOUISIANA IN AUGUST 2024
990 PART IX LEGAL	LEGAL ASSITANCE UNLIMITED IN SCOPE TO EMPLOYMENT COVERAGE FOR ACTIVE LAW ENFORCEMENT VIA DEFENCE FUND
990 PART IX DEATH	DEATH BENEFIT PROGRAM LIFE INSURANCE $2,000.00 ACCIDENTAL $4,000.00 ACTIVE DUTY $5,000.00
990 PART IX GRANTS	LOUISIANA FRATERNAL ORDER OF POLICE FOUNDATION ID 20-3484575 SEE ATTACHED I SCHEDULE