CALIFORNIANS ORGANIZED FOR POLICE SUPPORT: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: CALIFORNIANS ORGANIZED FOR POLICE SUPPORT (EIN 95-4493151)
Tax period: 2013-04-01 to 2014-03-31
Filed: 2014-04-20
IRS object ID: 201421109349300102
Schema version: 2013v3.1
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 A
Schedule B
Schedule I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-04-20T16:20:17-05:00	ReturnTs
Tax Period End	2014-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ROSEN & COMPANY CPAS	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	15545 DEVONSHIRE STREET 210	AddressLine1
City	MISSION HILLS	City
State	CA	State
ZIP Code	913452695	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	954493151	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALIFORNIANS ORGANIZED	BusinessNameLine1
Business Name Line2	FOR POLICE SUPPORT	BusinessNameLine2

Field	Value	IRS element (for citing)
Business Name Control	CALI	BusinessNameControlTxt
Phone	8189209888	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15545 DEVONSHIRE STREET SUITE 210	AddressLine1
City	MISSION HILLS	City
State	CA	State
ZIP Code	91345	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HARVEY FRIEDMAN	PersonNm
Person Title	PRESIDENT/CHAIRMAN	PersonTitleTxt
Phone	8189209888	PhoneNum
Signature	2014-04-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KEITH J ROSEN	PreparerPersonNm
PTIN	P00470898	PTIN
Phone	8189209888	PhoneNum
Preparation	2014-04-17	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	HARVEY FRIEDMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4458 WESTCHESTER DRIVE	AddressLine1
City	WOODLAND HILLS	City
State	CA	State
ZIP Code	91364	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$30,818	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	NONE	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1994	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	SUPPORT CALIFORNIA LAW ENFORCEMENT	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$21,400	PYContributionsGrantsAmt
CY Contributions Grants	$30,810	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$3	PYInvestmentIncomeAmt
CY Investment Income	$8	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$21,403	PYTotalRevenueAmt
CY Total Revenue	$30,818	CYTotalRevenueAmt
PY Grants And Similar Paid	$38,499	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$29,593	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,174	PYOtherExpensesAmt
CY Other Expenses	$6,586	CYOtherExpensesAmt
PY Total Expenses	$46,673	PYTotalExpensesAmt
CY Total Expenses	$36,179	CYTotalExpensesAmt
PY Revenues Less Expenses	-$25,270	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$5,361	CYRevenuesLessExpensesAmt
Total Assets BOY	$96,448	TotalAssetsBOYAmt
Total Assets EOY	$91,087	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$96,448	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$91,087	NetAssetsOrFundBalancesEOYAmt
Mission	SUPPORT CALIFORNIA LAW ENFORCEMENT	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$29,593	ExpenseAmt
Grant	$29,593	GrantAmt
Desc	CONTRIBUTION TO THE LOS ANGELES POLICE DEPARTMENT AND PAYMENTS ON THEIR BEHALF AND THE LOS ANGELES POLICE DEPARTMENT CONCERT BAND AND PAYMENTS ON THEIR BEHALF IN ORDER TO CONTINUE TO PROMOTE THE GOODWILL OF THE LOS ANGELES POLICE DEPARTMENT AND THE CITY OF LOS ANGELES.	Desc
Total Program Service Expenses	$29,593	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
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
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
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
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROSEN & COMPANY CPA'S INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	8189209888	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15545 DEVONSHIRE ST SUITE 210	AddressLine1
City	MISSION HILLS	City
State	CA	State
ZIP Code	91345	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
ABBY FRIEDMAN
DIRECTOR	Yes (X)	$0	$0	$0
DAVID FRIEDMAN
DIRECTOR	Yes (X)	$0	$0	$0
ALBERT FRIEDMAN
DIRECTOR	Yes (X)	$0	$0	$0
TROY JIM STARR JR
DIRECTOR	Yes (X)	$0	$0	$0
RONALD ELLENSOHN
DIRECTOR	Yes (X)	$0	$0	$0
HARVEY FRIEDMAN
PRESIDENT		$0	$0	$0	Yes (X)
HARRIET ROSEN
SECRETARY		$0	$0	$0	Yes (X)
KEITH ROSEN CPA
TREASURER		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$30,810	AllOtherContributionsAmt
Total Contributions	$30,810	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,818	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$29,593	TotalAmt
Program Services	$29,593	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,685	TotalAmt
Management And General	$4,685	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$150	TotalAmt
Management And General	$150	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$10	TotalAmt
Management And General	$10	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$24	TotalAmt
Management And General	$24	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$342	TotalAmt
Management And General	$342	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,375	TotalAmt
Management And General	$1,375	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,179	TotalAmt
Program Services	$29,593	ProgramServicesAmt
Management And General	$6,586	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$18,008	BOYAmt
EOY	$17,789	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$78,440	BOYAmt
EOY	$73,298	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$96,448	BOYAmt
EOY	$91,087	EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$96,448	BOYAmt
EOY	$91,087	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$96,448	BOYAmt
EOY	$91,087	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$96,448	BOYAmt
EOY	$91,087	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$5,361	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
Certification	Yes (X)	CertificationInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	LOS ANGELES POLICE DEPARTMENT	BusinessNameLine1
Business Name Line2	LOS ANGELES POLICE DEPARTMENT	BusinessNameLine2

Field	Value	IRS element (for citing)
EIN	956000735	EIN
Organization Type	A	OrganizationTypeDesc
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Supported Org Notified	false	SupportedOrgNotifiedInd
US Organized	Yes (true)	USOrganizedInd
Support	$29,593	SupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$29,593	SupportSumAmt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LOS ANGELES POLICE DEPT	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 W FIRST ST	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90012	ZIPCode

Field	Value	IRS element (for citing)
Recipient EIN	956000735	RecipientEIN
Cash Grant	$29,593	CashGrantAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROSEN & CO CPAS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship Description	OFFICER/BUSINES	RelationshipDescriptionTxt
Transaction	ACCOUNTING & TAX SVC	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC