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← FRATERNAL ORDER OF POLICE

Form 990 for tax year 2022

Filed by FRATERNAL ORDER OF POLICE.

Totals

Total revenue
$5,414,383
Total expenses
$4,923,898
Contributions and grants received
$0
Grants paid
$36,947
Program service revenue
$5,389,695
Investment income
$24,688
Other revenue
$0
Total assets, end of year
$6,822,307
Total liabilities, end of year
$5,250,472
Net assets or fund balances, end of year
$1,571,835
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% 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.

  • 2a · Program service revenue: Membership Dues & Assessments

    total $4,630,173 · related or exempt $4,630,173

  • 2b · Program service revenue: OTHER INCOME

    total $4,098 · related or exempt $4,098

  • 2c · Program service revenue: RENT FROM AFFILIATE

    total $34,387 · related or exempt $34,387

  • 2d · Program service revenue: TRUST ADMIN FEES

    total $721,037 · related or exempt $721,037

  • 3 · Investment income

    total $24,688 · excluded $24,688

  • 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

  • 8c · Net income from fundraising events

    total $0

  • 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 $36,947

  • 2 · Grants to domestic individuals

    total $0

  • 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 $377,545

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,274,089

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $190,714

  • 10 · Payroll taxes

    total $74,955

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $1,161,748

  • 11c · Fees: accounting

    total $45,275

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $143,279

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $82,707

  • 14 · Information technology

    total $110,857

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $194,144

  • 17 · Travel

    total $62,149

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $67,841

  • 20 · Interest

    total $54,006

  • 21 · Payments to affiliates

    total $289,322

  • 22 · Depreciation, depletion and amortization

    total $100,874

  • 23 · Insurance

    total $17,738

  • 24a · Other expenses: County Release Time

    total $254,671

  • 24b · Other expenses: Member Communications

    total $117,196

  • 24c · Other expenses: Advocacy

    total $111,158

  • 24d · Other expenses: Membership Activities

    total $89,542

  • 24e · All other expenses

    total $67,141

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,270,180 · end of year $991,250

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $218,046 · end of year $236,352

  • 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

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $63,206 · end of year $64,914

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

    $3,508,981

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

    $853,634

  • 10c · Land, buildings and equipment, net

    beginning of year $2,727,203 · end of year $2,655,347

  • 11 · Investments: publicly traded securities

    beginning of year $2,455,666 · end of year $2,832,430

  • 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 $42,014

  • 17 · Accounts payable and accrued expenses

    beginning of year $736,226 · end of year $511,276

  • 23 · Secured mortgages and notes payable

    beginning of year $1,446,912 · end of year $1,391,828

  • 25 · Other liabilities

    beginning of year $3,469,813 · end of year $3,347,368

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,081,350 · end of year $1,571,835

Mission and programs · 2022

Mission

PROVIDE THE HIGHEST QUALITY AND MOST EFFECTIVE REPRESENTATION FOR OUR MEMBERS AND TO ENSURE THAT THEIR INTERESTS AND SAFETY ARE PROTECTED.

  • REPRESENTATION OF MEMBERS IN THEIR EMPLOYMENT RELATIONS WITH THE COUNTY OF ORANGE FOR SOME 2,900 EMPLOYEES OF THE PEACE OFFICER & SUPERVISING PEACE OFFICER UNITS AND PUBLIC SAFETY GENERAL & PUBLIC SAFETY SUPERVISORY UNITS AS WELL AS ABOUT 1,700 RETIRED MEMBERS.

  • FROM 7/1/2018, PROCESSING INSURANCE PREMIUMS DEDUCTED FROM MEMBERS' PAYROLL HAS BEEN MOVED TO A NEW ENTITY AOCDS INSURANCE BENEFITS TRUST EIN 82-6820943

  • PUBLICATION OF "THE COURIER"

As filed on the 2022 return.

Listed in Part VII

  • Paul Bartlett

    CFO

    Total calculated
    $377,545
    From this org
    $377,545
    From related orgs
    $0
    Other
    $0
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $377,545
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $377,545
  • Shiree Colton

    Sup Office Mgr

    Total calculated
    $151,059
    From this org
    $151,059
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,059
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $151,059
  • Timothy Schmidt

    Staff Rep

    Total calculated
    $138,508
    From this org
    $138,508
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Ronald Marquez

    Staff rep

    Total calculated
    $125,347
    From this org
    $125,347
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Brett Binder

    Staff Rep

    Total calculated
    $121,932
    From this org
    $121,932
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Alexa Pratt

    Commun Director

    Total calculated
    $107,615
    From this org
    $107,615
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Francisco Ochoa

    Treasurer

    Total calculated
    $0
    Hours/week
    2
  • Juan Viramontes

    President

    Total calculated
    $0
    Hours/week
    55
  • Jeremy Johnson

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Dan Bohling

    Sgt of Arms

    Total calculated
    $0
    Hours/week
    2
  • Richard Oates

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Rodney Cash

    Vice President

    Total calculated
    $0
    Hours/week
    2
  • Sandra Longnecker

    Vice President

    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. 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

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

  • All under 5001

    $21,947

    contributions

  • OC Sheriffs Advisory Council

    $10,000

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.

  • AOCDS MEMORIAL FUND

    501(C)(3) · PROVIDE ASSISTANCE TO PEACE OFFICERS' FAMILIES · CA

    Directly controlled by ASSOCIATION OF OC DEPUTY SHERIFFS

  • AOCDS GROUP MEDICAL & HOSPTL SRVCE TRUST

    501(C)(9) · PROCESS MEMBERS INSURANCE PREMIUMS · CA

    Directly controlled by ASSOCIATION OF OC DEPUTY SHERIFFS

  • AOCDS INDEPENDENT EXPENDITURE COMMITTEE

    527 · POLITICAL EXPENDITURES · CA

    Directly controlled by ASSOCIATION OF OC DEPUTY SHERIFFS

  • AOCDS INSURANCE BENEFITS TRUST

    501(C)(9) · PROCESS MEMBERS' INSURANCE PREMIUMS · CA

    Directly controlled by ASSOCIATION OF OC DEPUTY SHERIFFS

  • AOCDS POLITICAL ACTION COMMITTEE

    527 · MAKING POLITICAL CONTRIBUTIONS · CA

Provenance

Return type
form_990
Tax year
2022
Filed
30 April 2024
IRS schema version
2022v5.0
Source object
202401219349301695

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