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Nonprofiteer
← AOCDS MEMORIAL FUND

Form 990 for tax year 2023

Filed by AOCDS MEMORIAL FUND.

Totals

Total revenue
$360,255
Total expenses
$321,670
Contributions and grants received
$286,039
Grants paid
$298,469
Program service revenue
$0
Investment income
$16,583
Other revenue
$57,633
Total assets, end of year
$658,522
Total liabilities, end of year
$52,344
Net assets or fund balances, end of year
$606,178
Program services expenses (Part IX)
$312,218
Management and general expenses
$9,452
Fundraising expenses
$0
Program service expenses (Part III)
$312,218

Program services were 97.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $34,001

  • 1f · All other contributions, gifts and grants

    $252,038

  • 1g · Noncash contributions included above

    $34,001

  • 3 · Investment income

    total $16,583 · excluded $16,583

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $280,787

  • 8b · Fundraising events: direct expenses

    $223,154

  • 8c · Net income from fundraising events

    total $57,633

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $247,943 · program services $247,943

  • 2 · Grants to domestic individuals

    total $50,526 · program services $50,526

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $7,875 · management and general $7,875

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $13,113 · program services $13,113

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,447 · management and general $1,447

  • 23 · Insurance

    total $0

  • 24a · Other expenses: Pipe & Drum Band

    total $636 · program services $636

  • 24b · Other expenses: Registry of Charitable Trust

    total $130 · management and general $130

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $225,423 · end of year $321,013

  • 2 · Savings and temporary cash investments

    beginning of year $280,539 · end of year $282,357

  • 3 · Pledges and grants receivable

    beginning of year $27,986 · end of year $6,322

  • 4 · Accounts receivable

    end of year $39

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $13,221 · end of year $13,221

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $42,273

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,703

  • 10c · Land, buildings and equipment, net

    beginning of year $37,017 · end of year $35,570

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $16,593 · end of year $52,344

  • 27 · Net assets without donor restrictions

    beginning of year $558,262 · end of year $606,178

  • 28 · Net assets with donor restrictions

    beginning of year $9,331

Mission and programs · 2023

Mission

THE CORPORATION IS ORGANIZED FOR THE PUBLIC PURPOSE OF ASSISTING PEACE OFFICERS, THEIR DEPENDENTS, AND SURVIVORS OF PEACE OFFICERS BY PROVIDING FINANCIAL ASSISTANCE AND MAKING OTHER CHARITABLE DONATIONS.

  • THE FUND ASSISTED THE DEPENDENTS OF ORANGE COUNTY DEPUTIES AND OTHER PEACE OFFICERS WHO WERE KILLED IN THE LINE OF DUTY. THE FUND ASSISTED ORANGE COUNTY DEPUTIES AND PEACE OFFICERS IN NEED OF FINANCIAL AID DUE TO UNUSUAL CIRCUMSTANCES.

    Expenses $287,582

  • THE FUND AWARDED 12 SCHOLARSHIPS. RECIPIENTS MUST BE A HIGH SCHOOL SENIOR WITH A 3.0 GPA OR BETTER. THE PARENT OR GUARDIAN MUST BE AN ACTIVE OR RETIRED MEMBER OF THE ASSOCIATION OF ORANGE COUNTY DEPUTY SHERIFFS, AND THE RECIPIENTS MUST BE ENROLLED IN AN ACCREDITED COLLEGE BY SEPTEMBER WITH A MINIMUM OF 12 UNITS.

    Expenses $24,000

  • THE FUND SPONSORS A PIPE & DRUM BAND AND A MEMORIAL STORE FOR THE BENEFIT OF ALL MEMBERS.

    Expenses $636

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jeremy Johnson

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Rodney Cash

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Evan Sanchez

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Juan Viramontes

    President

    Total calculated
    $0
    Hours/week
    1
  • Richard Oates

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Francisco Ochoa

    Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Dan Bohling

    SGNT AT ARMS

    Total calculated
    $0
    Hours/week
    1
  • Paul Bartlett

    CFO

    Total calculated
    $0
    Hours/week
    2

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.

Grants on this return

  • CALIFORNIA POLICE OFFICERS M

    $56,225

  • CPOMF

    $43,112

    CONTRIBUTIONS

  • GARDEN GROVE POLICE ASSOCIATI

    $39,115

    CONTRIBUTION

  • NATIONAL LAW ENFORCEMENT OFFC

    $28,769

    CONTRIBUTION

  • CONTRIBUTION

  • RCDS RELIEF FOUNDATION

    $15,000

    CONTRIBUTION

  • OTHER GRANTS 5000 OR LESS

    $12,222

    CONTRIBUTIONS

  • CONTRIBUTION

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.

Provenance

Return type
form_990
Tax year
2023
Filed
16 May 2025
IRS schema version
2023v6.0
Source object
202511369349301746

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