Form 990 for tax year 2024

Totals

Total revenue

$1,460,089

Total expenses

$1,760,461

Contributions and grants received

$218,210

Grants paid

$0

Program service revenue

$1,125,734

Investment income

$17,213

Other revenue

$98,932

Total assets, end of year

$2,381,571

Total liabilities, end of year

$337,368

Net assets or fund balances, end of year

$2,044,203

Program services expenses (Part IX)

— not reported

Management and general expenses

— not reported

Fundraising expenses

— not reported

Program service expenses (Part III)

— not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2024

• LEGISLATIVE POLICIES AND MEMBER SERVICES: THE RIGHTS AND INTERESTS OF LAW ENFORCEMENT OFFICERS, AMERICA'S FINEST, HAVE BEEN THE SUBJECT OF LEGISLATIVE, EXECUTIVE AND JUDICIAL ACTION IN THE NATION'S CAPITAL, WASHINGTON, D.C., FROM ISSUES OF FEDERAL FUNDING OF STATE LAW ENFORCEMENT AND ANTITERRORISM EFFORTS TO FEDERAL POLICY ON EMPLOYEE HEALTH, PENSION AND OTHER BENEFITS, THE ACTIONS OF CONGRESS AND ADMINISTRATION SIGNIFICANTLY IMPACT PUBLIC SAFETY INTERESTS. THESE INTERESTS MUST BE VIGOROUSLY PROTECTED IN LIGHT OF THE VITAL ROLE LAW ENFORCEMENT OFFICERS PLAY IN MAINTAINING THE PEACE AND SECURITY OF AMERICAN SOCIETY. THIS IS WHERE NAPO COMES IN. NAPO HAS ACHIEVED A NUMBER OF LEGISLATIVE AND ADMINISTRATIVE ACCOMPLISHMENTS FOR ITS CONSTITUENTS. IT HAS ALSO DEFEATED EFFORTS WHICH WOULD HAVE SERIOUSLY UNDERMINED LAW ENFORCEMENT INTERESTS. HIGHLIGHTS OF PAST EFFORTS INCLUDE: THE JAMES ZAGRODA 9/11 HEALTH AND COMPENSATION ACT OF 2010, THE LAW ENFORCEMENT OFFICERS SAFETY ACT (RIGHT TO CARRY LEGISLATION), THE POLICE, FIRE AND EMERGENCY OFFICERS EDUCATIONAL ASSISTANCE ACT, LEGISLATION THAT RAISED FUNDS FOR THE PUBLIC SAFETY OFFICERS' BENEFIT (PSOB) FOR OFFICERS KILLED IN THE LINE OF DUTY. HEALTHCARE ENHANCEMENT FOR LOCAL PUBLIC SAFETY OFFICERS' RETIREES ACT HIGHLIGHTS OF CURRENT EFFORTS INCLUDE: INCREASED PUNISHMENT FOR CRIMES AGAINST LAW ENFORCEMENT OFFICERS AND INCREASED OFFICER PROTECTIONS, FULL FUNDING FOR VITAL STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE PROGRAMS THROUGH THE DEPARTMENTS OF JUSTICE AND HOMELAND SECURITY, PARTICULARLY THE COMMUNITY ORIENTED POLICING SERVICES (COPS) HIRING PROGRAM, BYRNE JUSTICE ASSISTANCE GRANT (BYRNEJAG) PROGRAM, AND BULLETPROOF VEST PARTNERSHIP (BVP) GRANT PROGRAM. PROTECTION OF OFFICERS' PENSION, HEALTHCARE AND SOCIAL SECURITY BENEFITS: INCREASED ACCESS TO MENTAL HEALTH TREATMENT FOR INDIVIDUALS WHO COME IN CONTACT WITH THE CRIMINAL JUSTICE SYSTEM AND TRAINING FOR OFFICERS WHO ENCOUNTER MENTALLY ILL OFFENDERS, REPEAL OF EXECUTIVE ORDER 13688 AND RESTORATION OF STATE AND LOCAL LAW ENFORCEMENT ACCESS TO MILITARY SURPLUS EQUIPMENT, OFFICER WORN BODY CAMERAS.POLICIES: PROTECTION OF LAW ENFORCEMENT INTERESTS IN PROPOSED AMENDMENTS TO THE ELECTRONIC COMMUNICATIONS PRIVACY ACT, GANG DETERRENCE AND PREVENTION, SUPPORT/OPPOSE JUDICIAL AND EXECUTIVE BRANCH NOMINATIONS BASED ON EVALUATIONS OF THE NOMINEE'S MERITS IN REGARDS TO THE LAW ENFORCEMENT COMMUNITY.

• CONVENTION: NAPO HOLDS AN ANNUAL CONVENTION WHERE DELGATES TAKE ACTION TO ESTABLISH NAPO'S LEGISLATIVE GOALS AND PRIORITIES. ALSO, IN ELECTION YEARS, DELEGATES ISSUE ENDORSEMENTS OF CANDIDATES FOR NATIONAL AND CONGRESSIONAL OFFICES WHO HAVE EARNED LAW ENFORCEMENT SUPPORT.THERE WERE 225 ATTENDEES AT THIS YEAR'S CONVENTION.

• AMERICA'S TOP COPS AWARDS PROGRAM: DISCOVERING, RECOGNIZING, AND AWARDING OUTSTANDING EXAMPLES OF LAW ENFORCEMENT SERVICE TO THE PUBLIC AND THE NATION, CONDUCTING AN ANNUAL NATIONAL AWARDS CEREMONY, MAKING KNOWN TO THE PUBLIC THE FACTS AND CIRCUMSTANCES SURROUNDING EACH CASE, WITH AN EYE TOWARDS INCREASING PUBLIC AWARENESS OF, AND RESPECT FOR, THE RULE OF LAW AND THE SACRIFICE OF LAW ENFORCMENT OFFICERS IN OUR REPUBLIC. THE NATIONAL LAW ENFORCEMENT RIGHTS CENTER, A PROJECT OF THE POLICE RESEARCH AND EDUCATION PROJECT ("PREP") EXISTS TO SUPPORT AND DEFEND THE CONSTITUTIONAL AND LEGAL RIGHTS OF AMERICAN LAW ENFORCEMENT OFFICERS. THE RIGHTS CENTER HAS FILED NUMEROUS "AMICUS CURIAE" BRIEFS IN THE U.S. SUPREME COURT AND OTHER COURTS OF APPEAL ON BEHALF OF LAW ENFORCEMENT OFFICERS FROM ACROSS THE COUNTRY. THERE WERE 763 ATTENDEES AT THIS YEAR'S EVENT.

• SEMINARS: NAPO HOLDS AN ANNUAL LAW ENFORCEMENT PENSION AND BENEFITS SEMINAR. THERE WERE 160 ATTENDEES AT THIS YEAR'S SEMINAR.EACH YEAR NAPO HAS A LEGISLATIVE DAY ON CAPITAL HILL WHICH INCLUDES AN UPDATE ON NAPO'S LEGISLATIVE PRIORITIES. THE ATTORNEY SEMINAR ADDRESSES ASPECTS OF A PUBLIC SAFETY LAWYER'S PRACTICE.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• POLICE RESEARCH EDUCATION PROJECT

  501(C)(3) · EDUCATION · DC

• NAPO RELIEF FUND

  501(C)(3) · CHARITABLE · DC

Provenance

Return type

form_990

Tax year

2024

Filed

4 October 2025

IRS schema version

2024v5.2

Source object

202542809349300919

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.