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← POLICE RESEARCH AND EDUCATION PROJECT INC

Form 990 for tax year 2024

Filed by POLICE RESEARCH AND EDUCATION PROJECT INC.

Totals

Total revenue
$377,658
Total expenses
$389,607
Contributions and grants received
$201,838
Grants paid
$0
Program service revenue
$175,730
Investment income
$0
Other revenue
$90
Total assets, end of year
$10,501
Total liabilities, end of year
$18,953
Net assets or fund balances, end of year
-$8,452
Program services expenses (Part IX)
$375,823
Management and general expenses
$13,784
Fundraising expenses
$0
Program service expenses (Part III)
$375,823

Program services were 96.5% 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

    $86,822

  • 1f · All other contributions, gifts and grants

    $115,016

  • 2a · Program service revenue: TOP COPS TICKETS

    total $137,105 · related or exempt $137,105

  • 2b · Program service revenue: FALL SEMINAR REGISTRAT

    total $38,625 · related or exempt $38,625

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $90 · related or exempt $90

  • 11e · Other revenue, total

    $90

Functional expenses

Part IX, the statement of functional expenses.

  • 11c · Fees: accounting

    total $1,900 · management and general $1,900

  • 13 · Office expenses

    total $1,493 · management and general $1,493

  • 17 · Travel

    total $25,484 · program services $25,484

  • 22 · Depreciation, depletion and amortization

    total $2,404 · management and general $2,404

  • 24a · Other expenses: MEALS AND LODGING

    total $212,565 · program services $212,565

  • 24b · Other expenses: AUDIO VISUAL RENTAL

    total $53,573 · program services $53,573

  • 24c · Other expenses: PRODUCTION SERVICES AND

    total $32,460 · program services $32,460

  • 24d · Other expenses: PRINTING

    total $17,587 · program services $17,587

  • 24e · All other expenses

    total $42,141 · program services $34,154 · management and general $7,987

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $62,315 · end of year $2,501

  • 9 · Prepaid expenses and deferred charges

    beginning of year $95 · end of year $0

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

    $2,881

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

    $2,881

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $10,404 · end of year $8,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $201 · end of year $621

  • 19 · Deferred revenue

    beginning of year $25,000 · end of year $10,000

  • 25 · Other liabilities

    beginning of year $44,116 · end of year $8,332

  • 27 · Net assets without donor restrictions

    beginning of year $3,497 · end of year -$8,452

Mission and programs · 2024

Mission

TO PROMOTE, THROUGH RESEARCH AND EDUCATION, THE WELL-BEING OF POLICE OFFICERS AND THEIR FAMILIES, AND TO EDUCATE AND INFORM THE PUBLIC ABOUT LAW ENFORCEMENT AND THE ROLE OF LAW ENFORCEMENT IN A DEMOCRATIC SOCIETY.

  • AMERICAS TOP COP 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 ENFORCEMENT OFFICERS IN OUR REPUBLIC.

    Expenses $320,074 · Revenue $137,195

  • SEMINARS: A SEMINAR FOR LAWYERS WHO REPRESENT LAW ENFORCEMENT LABOR ORGANIZATIONS ADDRESSING IMPORTANT ASPECTS OF A PUBLIC SAFETY LAWYERS PRACTICE. ALSO, HOSTILE MEDIA SEMINAR: THIS SEMINAR BROUGHT TOGETHER NEWS REPORTERS AND PRODUCERS ALONG WITH REPRESENTATIVES OF LAW ENFORCEMENT AGENCIES TO DISCUSS HOW POLICE ARE PORTRAYED IN THE MEDIA, WHY THEY ARE PORTRAYED IN A PARTICULAR MANNER, HOW THE PUBLIC PERCEIVES POLICE OFFICERS, AND HOW POLICE AGENCIES CAN MORE EFFECTIVELY COMMUNICATE WITH THE MEDIA AND THE PUBLIC THEY SERVE. IN PAST YEARS, THE SEMINAR WAS TITLED NAVIGATING THE NEW UNION ENVIRONMENT. EXPERTS SPOKE ON HOW TO EFFECTIVELY ADVOCATE FOR OFFICERS SAFETY, RESPOND TO SUPREME COURT LEGAL THREATS TO UNION DUES, HOW TO PRESERVE AND GROW MEMBERSHIP IN THE CHANGING LABOR ENVIRONMENT AND LEARNED OF LEGISLATIVE UPDATES. IN PAST YEARS THE FALL SEMINAR ADDRESSED TOPICS SUCH AS WORKERS COMPENSATION COVERAGE FOR PSTD, LAW ENFORCEMENT RELATIONS WITH THE DOJ, AND PUBLIC SAFETY DRONES AND THE FUTURE OF AIR SPACE.

    Expenses $44,743 · Revenue $38,625

  • THE NATIONAL LAW ENFORCEMENT OFFICERS RIGHTS CENTER EXISTS TO SUPPORT AND DEFEND THE CONSTITUTIONAL AND LEGAL RIGHTS OF AMERICAN LAW ENFORCEMENT OFFICERS. IT ALSO EDUCATES OFFICERS AND THE PUBLIC ABOUT THESE RIGHTS. THE RIGHTS CENTER DOES THIS PRIMARILY BY APPEARING AS AMICUS CURIAE OR FRIEND OF THE COURT IN LEGAL CASES AROUND THE COUNTRY, PRIMARILY AT THE APPELLATE LEVEL, INCLUDING THE U.S. SUPREME COURT. THE RIGHTS CENTER FILES LEGAL BRIEFS DESIGNED TO EDUCATE THE COURTS AND PARTIES TO LITIGATION ABOUT THE CONSTITUTONAL AND LEGAL RIGHTS ENJOYED AND NEEDED BY LAW ENFORCEMENT OFFICERS. IT ALSO PUBLICIZES THE BRIEFS THEMSELVES AS WELL AS DECISIONS HANDED DOWN BY THE COURTS IN CASES IN WHICH IT HAS BECOME INVOLVED. THE RIGHTS CENTER ALSO CONDUCTS STUDIES FROM TIME TO TIME REGARDING THE APPLICATION OF VARIOUS LAWS TO POLICE OFFICERS IN VARIOUS US JURISDICTIONS.

    Expenses $1,560

  • THE FLAGS FOR THE FALLEN PROGRAM PROVIDES, AT NO COST TO THE FAMILIES, A CUSTOM EMBROIDERED FLAG WITH A BADGE AND LAW ENFORCEMENT SHIELD THEREON, TO THE SURVIVORS OF AMERICAN LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY. EACH FLAG HAS STITCHED ONTO IT THE NAME, EMPLOYING AGENCY, BADGE NUMBER AND DATE OF DEATH OF THE OFFICER. THE FLAGS ARE PRESENTED TO THE SURVIVING FAMILY MEMBERS, OR COWORKERS OF THE SLAIN OFFICERS.

    Expenses $9,446

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

Listed in Part VII

  • Michael McHale

    PRESIDENT

    Total calculated
    $20,000
    From this org
    $0
    From related orgs
    $20,000
    Other
    $0
    Hours/week
    3.5 + 5 related
  • Frank Albergo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Peter Andreyev

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Thomas Austin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Marcus Barbour

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Tom Brackin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Larry Calderone

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Robert Cavaco

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Lou Civello

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Frank Conti

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Jobe Dickinson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Paul Digiacomo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Sherryl Dillon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Robert Figurski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Michael Freeman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Ernie George

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Michael Glasser

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Todd Harrison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • John Kazanjian

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Darrell Kriplean

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Troyce Krumme

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • David McFarland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Craig Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Charles Murphy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • John Nelson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Michael O'Meara

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Thomas Percich

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Richard Pippin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Joseph Rao

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Aaron Schmautz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Thomas Shevlin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Dan Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Sean Smoot

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Steadman Stahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Vincent Vallelong

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Shaun Willoughby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Jared Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Michael Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Bryan Yant

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • John Flynn

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Craig Lally

    RECORDING SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Scott Hovsepian

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Keith Curry

    SERGEANT-AT-ARMS

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Scott Leeton

    EXECUTIVE SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • Mark Young

    V.P. FOR ASSOC MEMBERS

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • James Palmer

    PARLIAMENTARIAN/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 1 related
  • William Johnson

    EXEC DIRECTOR & GENERAL COUNSEL

    Total calculated
    $354,240
    From this org
    $0
    From related orgs
    $289,457
    Other
    $64,783
    Hours/week
    5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $278,297 related
    Bonus
    $0
    Other
    $0 + $11,160 related
    Deferred
    $0 + $20,556 related
    Nontaxable benefits
    $0 + $44,227 related
    Filer's total
    $0 + $354,240 related

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

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
EXECUTIVE DIRECTOR OF PREP IS FULLY COMPENSATED BY THE SUPPORTED ORGANIZATION, NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS, INC. (NAPO). EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED BY NAPO BY THE FOLLOWING METHODS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
4 October 2025
IRS schema version
2024v5.2
Source object
202502809349301105

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