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SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND

EIN 26-6732924 SAN FRANCISCO, CA

Revenue 2024
$307,242
Expenses 2024
$189,172

As filed

Subsection
09
NTEE code
Y43
Classification
1000
Street
800 BRYANT ST 2ND FL

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • TRACY MCCRAY

    TRUSTEE

    Total calculated
    $85,777
    From this org
    $0
    From related orgs
    $85,777
    Other
    $0
    Hours/week
    2 + 45 related

  • KEVIN WORRELL

    TRUSTEE

    Total calculated
    $30,603
    From this org
    $0
    From related orgs
    $30,603
    Other
    $0
    Hours/week
    2 + 4 related

  • LOUIS WONG

    TRUSTEE

    Total calculated
    $23,755
    From this org
    $0
    From related orgs
    $23,755
    Other
    $0
    Hours/week
    2 + 10 related

  • DANIEL KELLY

    TRUSTEE

    Total calculated
    $18,000
    From this org
    $0
    From related orgs
    $18,000
    Other
    $0
    Hours/week
    2 + 5 related

  • GAETANO ACERRA JR

    TRUSTEE

    Total calculated
    $17,200
    From this org
    $0
    From related orgs
    $17,200
    Other
    $0
    Hours/week
    2 + 4 related

  • DANNY MILLER

    TRUSTEE

    Total calculated
    $10,800
    From this org
    $0
    From related orgs
    $10,800
    Other
    $0
    Hours/week
    2 + 2 related

  • Pavel Khmarskiy

    TRUSTEE

    Total calculated
    $10,800
    From this org
    $0
    From related orgs
    $10,800
    Other
    $0
    Hours/week
    2 + 2 related

  • JOSH MCFALL

    TRUSTEE

    Total calculated
    $7,200
    From this org
    $0
    From related orgs
    $7,200
    Other
    $0
    Hours/week
    2 + 2 related

  • JESUS PENA

    TRUSTEE

    Total calculated
    $7,200
    From this org
    $0
    From related orgs
    $7,200
    Other
    $0
    Hours/week
    2 + 2 related

  • KEVIN LYNCH

    TRUSTEE (FORMER)

    Total calculated
    $1,500
    From this org
    $0
    From related orgs
    $1,500
    Other
    $0
    Hours/week
    2 + 2 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 — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $307,242
    Expenses
    $189,172
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $390,194
    Expenses
    $282,416
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $602,525
    Expenses
    $651,324
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.