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Nonprofit · EIN 77-6132047

FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM

Tax-exempt · FRESNO, CA 93728

Financials

$268K$297K2023$478K$268K2024
Revenue Expenses · by fiscal year end
Financials of FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$478,104$268,044$210,060$861,463$28,309$833,154
December 31, 2023990$268,338$296,523-$28,185$784,616$32,955$751,661
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$256,808
Membership dues
$256,808
Program service revenue
$0
Investment income
$221,296
Net gain from sales of assets
$192,035
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$230,925
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$15
Accounting fees
$17,816
Travel
$1,344
Depreciation
$46
Program services (functional)
$230,925
Management and general (functional)
$37,119

Balance sheet and other

Total assets, start of year
$784,616
Total assets, end of year
$861,463
Total liabilities, end of year
$28,309
Net assets, end of year
$833,154
Publicly traded securities
$835,175
Gross receipts
$907,446
Employees
0
Year formed
1996
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgs
ANNA PINEOFFICE MANAGER5$0$127,751
CHRIS COOPERTrustee
Trustee or director
1$0$0
MANDEEP KHELATRUSTEE & CHAIR
Trustee or director
1$0$0
JOE MARTINALT. TRUSTEE
Trustee or director
1$0$0
S SCOTT SHEPHARDTrustee
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensationFrom related orgs
ANNA PINEOFFICE MANAGER5$0$115,851
CHRIS COOPERTrustee
Trustee or director
1$0$0
MANDEEP KHELATRUSTEE & CHAIR
Trustee or director
1$0$0
JOE MARTINALT. TRUSTEE
Trustee or director
1$0$0
S SCOTT SHEPHARDTrustee
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
994 N VAN NESS AVE, FRESNO, CA 93728-3428
In care of
% KARI STONE ADM
Signed the 990
JACKIE HERNANDEZ, OFFICE MANAGER
Phone
(559) 442-3762
Return prepared by
BAERG & ASSOCIATES LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 77-6132047 or by the name FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

THE ORGANIZATION'S MISSION IS TO PROVIDE PREPAID LEGAL SERVICES TO MEMBERS IN GOOD STANDING OF THE FRESNO POLICE OFFICERS' ASSOCIATION. ALL ELIGIBLE MEMBERS MUST BE SWORN POLICE OFFICERS OF THE CITY OF FRESNO.

990 for the year ended December 31, 2024

Program accomplishments

  • THE TRUST MADE LEGAL DEFENSE REPRESENTATION AVAILABLE TO APPROXIMATELY 825 FRESNO POLICE OFFICERS DURING 2023. BENEFITS INCLUDE ALL CUSTOMARY AND REASONABLE INVESTIGATIVE AND COUNSELING SERVICES IN CIVIL, CRIMINAL, AND ADMINISTRATIVE ACTIONS ARISING WITHIN THE SCOPE OF EMPLOYMENT AND NOT SPECIFICALLY EXCLUDED FROM THE PLAN.
    Expenses $230,925 · revenue $256,808

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
77-6132047
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1997
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$861,463
Income (IRS master file)
$907,446

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$478,104$268,044$861,463XML
990December 2023$268,338$296,523$784,616XML
990December 2022$112,374$218,836$705,940IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 77-6132047).

Questions about FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM

What is the EIN of FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM?
The employer identification number (EIN) of FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM is 77-6132047.
Is FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1997.
Are donations to FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who are the officers and directors of FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM?
The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
How much revenue does FRESNO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE PROGRAM have?
On its 990 for the year ended December 31, 2024 it reported revenue of $478,104, expenses of $268,044 and total assets of $861,463 at year end.

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