Phoenix Law Enforcement Association

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Represent Phoenix city police officers

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
70¢ of each $1 spent went to programs.
$118K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
5 of 5
filings with a surplus
Average surplus $195K a year · 11% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$118K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 13.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $22K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$153K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 10 voting members
Worth a look: 4 of 10 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+16% vs prior year
Spent
$1.5M
To programs
70%
Net assets
$2.9M
By yearFY2020–FY2024
Revenue
$1.9M
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.8M
FY2021$1.8M
FY2022$1.6M
FY2023$1.6M
FY2024$1.9M
Expenses
$1.5M
FY2024▼ -0.6%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$1.5M
FY2023$1.5M
FY2024$1.5M
Net assets
$2.9M
FY2024▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.3M
FY2023$2.5M
FY2024$2.9M

From the FY2024 Form 990 (year ending August 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1976.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $1.1M Management & general 30% · $452K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $118K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Secretary
$15,600Pt VII · Sec A
$15,600Pt VII · Sec A
Director
$15,600Pt VII · Sec A
Director
$12,850Pt VII · Sec A
$12,350Pt VII · Sec A
Director
$12,100Pt VII · Sec A
$12,000Pt VII · Sec A
$9,600Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Darrell Kriplean$12,000$12,000$15,600$15,600$15,600
John Maxwell$15,600$15,600$15,600$15,600$11,400
Justin Hernandez$15,600$15,600$4,800——
Yvette Bro$15,600$15,600$15,600$15,600$15,600
Toby Sexton———$15,600$15,600
Frank Marino———$15,600$15,600
Michael Thomas—$14,506$14,100$9,600$3,200
Santos Robles$12,350$14,350$9,600$9,600$5,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Advocates for Phoenix City police officers' rights and well-being.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2023
01

Legal services, insurance programs, grievance issues, legislative, newsletter, negotiation and member support for approximately 1,950 members.

$1.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Arizona RangersFY2024$12K
Total grants receivedfrom 2 funders$22K
Grants paid · 3 grants · $100K · 2019–2023
Plea CharitiesAZ · FY2023$8,511
Plea CharitiesAZ · FY2020$22,153
Plea CharitiesAZ · FY2019$69,175

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$27K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.1M
Managementcol C$452K
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$3.0M
LiabilitiesLn 26$153K
PeoplePt VI, VII
11
listed · VII A
PaidVII A10
Voting boardVI 1a10
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$27K
Gains on assetsLn 7$14K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$1.6M
SavingsLn 2$106K
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$396K
Land, buildings, equipmentLn 10c$673K
Other assetsLn 15$160K
Total assetsLn 16$3.0M
LiabilitiesLn 26$153K
Net assetsLn 32$2.9M
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderAugust
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$1.5M$1.7M
InvestmentsLn 11–13$344K$396K
Land, buildings, equipmentLn 10c$702K$673K
Total assetsLn 16$2.6M$3.0M
LiabilitiesLn 26$178K$153K
Net assetsLn 32$2.5M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$9K$9K
Pay of current officers, directors and key staffLn 5$129K$129K
Other salaries and wagesLn 7$122K$122K
Pension plan contributionsLn 8$6K$6K
Other employee benefitsLn 9$89K$79K$10K
Payroll taxesLn 10$10K$10K
Legal feesLn 11b$455K$455K
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$114K$55K$58K
Office expensesLn 13$60K$42K$18K
OccupancyLn 16$86K$86K
Conferences, conventions and meetingsLn 19$172K$166K$6K
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$83K$83K$413
Other expenses (24a–d)Ln 24$138K$51K$87K
All other expensesLn 24e$10K$4K$6K
Total functional expensesLn 25$1.5M$1.1M$452K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.9M$1.5M$372K$2.9M 990 PDF
FY2023 $1.6M$1.5M$95K$2.5M 990 PDF
FY2022 $1.6M$1.5M$90K$2.3M 990 PDF
FY2021 $1.8M$1.6M$152K$2.3M 990 PDF
FY2020 $1.8M$1.5M$268K$2.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,896,180 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,625,580$1,869,065
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,092$27,115
I-11 Other revenue$0
I-12 Total revenuePrior year $1,628,672$1,896,180
I-13 Grants and similar amounts paid$8,511
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $303,319$355,558
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,230,366$1,160,575
I-18 Total expensesPrior year $1,533,685$1,524,644
I-19 Revenue less expensesPrior year $94,987$371,536
Part VI · Governance 4 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,896,180 across 5 lines filed
VIII-1b Membership dues$1,869,065
VIII-1h Total contributions, gifts and grants$1,869,065
VIII-3 Investment incomeExcluded from tax $13,575$13,575
VIII-7 Net gain or loss on sales of assetsRelated to mission $13,540$13,540
VIII-12 Total revenueRelated to mission $13,540 · Excluded from tax $13,575$1,896,180
Part IX · Statement of functional expenses $1,524,644 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $8,511$8,511
IX-5 Pay of current officers, directors and key staffPrograms $129,021$129,021
IX-7 Other salaries and wagesManagement $121,896$121,896
IX-8 Pension plan contributionsManagement $6,151$6,151
IX-9 Other employee benefitsPrograms $78,909 · Management $10,050$88,959
IX-10 Payroll taxesManagement $9,531$9,531
IX-11b Legal feesPrograms $455,169$455,169
IX-11c Accounting feesManagement $13,400$13,400
IX-11g Other fees for servicesPrograms $55,001 · Management $58,500$113,501
IX-13 Office expensesPrograms $42,410 · Management $17,999$60,409
IX-16 OccupancyManagement $86,375$86,375
IX-19 Conferences, conventions and meetingsPrograms $165,969 · Management $5,855$171,824
IX-22 Depreciation, depletion and amortizationManagement $29,337$29,337
IX-23 InsurancePrograms $82,526 · Management $413$82,939
IX-24 Other expenses (24a–d)Programs $51,063 · Management $86,855$137,918
IX-24e All other expensesPrograms $3,725 · Management $5,978$9,703
IX-25 Total functional expensesPrograms $1,072,304 · Management $452,340 · Fundraising $0$1,524,644
Part X · Balance sheet $3,015,456 assets, 14 lines filed
Asset lines not itemized here account for $54,322; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $907,385$1,621,599
X-2 Savings and temporary cash investmentsStart of year $554,254$105,563
X-4 Accounts receivable$4,400
X-10c Land, buildings and equipment, netStart of year $701,830$672,775
X-11 Publicly traded securitiesStart of year $344,214$396,113
X-14 Intangible assetsStart of year $846$564
X-15 Other assetsStart of year $126,734$160,120
X-16 Total assetsStart of year $2,639,977$3,015,456
X-17 Accounts payable and accrued expensesStart of year $168,835$127,502
X-25 Other liabilitiesStart of year $8,912$25,134
X-26 Total liabilitiesStart of year $177,747$152,636
X-27 Net assets without donor restrictionsStart of year $2,462,230$2,862,820
X-32 Total net assets or fund balancesStart of year $2,462,230$2,862,820
X-33 Total liabilities and net assetsStart of year $2,639,977$3,015,456
Part XI · Reconciliation of net assets $2,862,820 net assets at year end
XI-1 Total revenue$1,896,180
XI-2 Total expenses$1,524,644
XI-3 Revenue less expenses$371,536
XI-4 Net assets at start of year$2,462,230
XI-5 Net unrealized gains (losses) on investments$29,054
XI-10 Net assets at end of year$2,862,820

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

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