F P O A INC

Not tax-deductible

Fontana, CA501(c)(5)EIN 33-0563735

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The fontana police officers association partners with the city of fontana to make our community safer and more prosperous.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $21K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$326K
+15% vs prior year
Spent
$300K
To programs
100%
Net assets
$191K
By yearFY2020–FY2024
Revenue
$326K
FY2024▲ +15%
Revenue by fiscal year
FY2020$290K
FY2021$341K
FY2022$316K
FY2023$283K
FY2024$326K
Expenses
$300K
FY2024▼ -5%
Expenses by fiscal year
FY2020$278K
FY2021$259K
FY2022$303K
FY2023$314K
FY2024$300K
Net assets
$191K
FY2024▲ +16%
Net assets by fiscal year
FY2020$121K
FY2021$204K
FY2022$216K
FY2023$165K
FY2024$191K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $300K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary (1/1-6/30)
$0Pt VII · Sec A
Sergeant at Arms
$0Pt VII · Sec A
Secretary (7/1-12/31)
$0Pt VII · Sec A
See F P O A INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Partnering with the city, they work to make the community safer and more prosperous.

Provided by the organization

This section is blank until F P O A INC claims this page.

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1 program service account for $300K of program spending, described in the organization's own filed words · FY2024.
01

The fontana police officers' association partners with the city of fontana to make our community safer and more prosperous.

$300Kprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$326K
Ln 12
Gifts and grantsLn 1h$323K
Investment incomeLn 3$3K
Money outPt IX
$300K
Ln 25
Programscol B$300K
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$191K
Total assetsLn 16$191K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$323K
Investment incomeLn 3$3K
Total revenueLn 12$326K
Assets in detailPt X, end of year
CashLn 1$31K
SavingsLn 2$159K
Cash and savings togetherLn 1–2$191K
Total assetsLn 16$191K
LiabilitiesLn 26$0
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$165K$191K
Total assetsLn 16$165K$191K
LiabilitiesLn 26$0$0
Net assetsLn 32$165K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$52K$52K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$23K$23K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$7K$7K
Information technologyLn 14$5K$5K
Conferences, conventions and meetingsLn 19$19K$19K
Other expenses (24a–d)Ln 24$147K$147K
All other expensesLn 24e$42K$42K
Total functional expensesLn 25$300K$300K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $326K$300K$26K$191K 990 PDF
FY2023 $283K$314K−$31K$165K 990 PDF
FY2022 $316K$303K$13K$216K 990 PDF
FY2021 $341K$259K$82K$204K 990 PDF
FY2020 $290K$278K$13K$121K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $326,061 across 5 lines filed
VIII-1b Membership dues$318,407
VIII-1f All other contributions, gifts and grants$4,773
VIII-1h Total contributions, gifts and grants$323,180
VIII-3 Investment incomeExcluded from tax $2,881$2,881
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $2,881$326,061
Part IX · Statement of functional expenses $299,811 across 10 lines filed
IX-4 Benefits paid to or for membersPrograms $51,551$51,551
IX-11b Legal feesPrograms $1,365$1,365
IX-11c Accounting feesPrograms $2,400$2,400
IX-11g Other fees for servicesPrograms $22,641$22,641
IX-12 Advertising and promotionPrograms $1,229$1,229
IX-13 Office expensesPrograms $7,408$7,408
IX-14 Information technologyPrograms $5,400$5,400
IX-19 Conferences, conventions and meetingsPrograms $18,659$18,659
IX-24 Other expenses (24a–d)Programs $147,051$147,051
IX-24e All other expensesPrograms $42,107$42,107
IX-25 Total functional expensesPrograms $299,811 · Management $0 · Fundraising $0$299,811
Part X · Balance sheet $190,864 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $53,014$31,383
X-2 Savings and temporary cash investmentsStart of year $111,600$159,481
X-16 Total assetsStart of year $164,614$190,864
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $164,614$190,864
X-33 Total liabilities and net assetsStart of year $164,614$190,864
Part XI · Reconciliation of net assets $190,864 net assets at year end
XI-1 Total revenue$326,061
XI-2 Total expenses$299,811
XI-3 Revenue less expenses$26,250
XI-4 Net assets at start of year$164,614
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$190,864

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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