Palm Beach County

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To promote professionalism in law enforcement. To provide labor & collective bargaining services, legal assistance, education, legistlative representation and death and disability benefits to Palm Beach County police officers.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$632K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $12K a year · 0.4% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$632K
to officers and key staff · 19% of spending
Pay to officers and key staff is 19% of spending.
Part VII, Section A
2.5 mo
of spending, in cash
Plus $1.0M in investments, Pt X · Ln 11–13
2.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $176
3 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$92K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
0
of 3936 voting members
None of 3936 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.1M
-7% vs prior year
Spent
$3.3M
Net assets
$3.0M
By yearFY2020–FY2024
Revenue
$3.1M
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$2.9M
FY2022$2.8M
FY2023$3.3M
FY2024$3.1M
Expenses
$3.3M
FY2024▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$2.8M
FY2022$2.9M
FY2023$3.2M
FY2024$3.3M
Net assets
$3.0M
FY2024▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.1M
FY2021$3.2M
FY2022$3.0M
FY2023$3.2M
FY2024$3.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1975.

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

Who runs it and what they're paid

9 people listed on the 990; $632K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Attorney
$137,104Pt VII · Sec A
$113,584Pt VII · Sec A
$113,069Pt VII · Sec A
$112,887Pt VII · Sec A
Executive Director
$62,139Pt VII · Sec A
Vice President
$26,944Pt VII · Sec A
$25,977Pt VII · Sec A
Treasurer
$19,914Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Larry Fagen$137,104————
Katie Mendoza$113,584————
John Kazanjian$113,069$108,904$101,070$96,390$91,929
Brennan Keeler$112,887————
Ernest George$62,139$63,022$61,446$61,451$61,453
Louis Penque——$45,520$40,772$38,972
Kevin Igo——$27,104$24,024$23,051
Gregory Allen$26,944$26,817$24,278$24,062$23,090

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.

See Palm Beach County executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports police officers with legal aid, education, and benefits.

Questions for Palm Beach County

Tap to ask. Palm Beach County sees how many people are interested.

Your first name shows with your question. Palm Beach County answers here, for everyone.

3 programs · in their own filed words · FY2024
01

The association supports professional staff and lobbyists to aid in obtaining legislative benefits for its members and publishes a monthly newsletter to keep members informed on issues.

Pt IX · Ln 25 · col B
02

The association conducts programs to assist members in career development. Expenses for public education and awareness concerning the association, public safety and policy matters.

Pt IX · Ln 25 · col B
03

The association provides full time and retained attorneys to defend members in disclipinary actions, shooting scenes and civil and criminal actions.

Pt IX · Ln 25 · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$3.0M
Other incomeLn 4–11$44K
Investment incomeLn 3$28K
Money outPt IX
$3.3M
Ln 25
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$681K
Total assetsLn 16$3.1M
LiabilitiesLn 26$92K
PeoplePt VI, VII
9
listed · VII A
PaidVII A9
Voting boardVI 1a3,936
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Investment incomeLn 3$28K
Other incomeLn 4–11$44K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$681K
Cash and savings togetherLn 1–2$681K
Land, buildings, equipmentLn 10c$1.4M
InvestmentsLn 11–13$1.0M
Other assetsLn 15$20K
Total assetsLn 16$3.1M
LiabilitiesLn 26$92K
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 520
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$896K$681K
InvestmentsLn 11–13$961K$1.0M
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$3.3M$3.1M
LiabilitiesLn 26$122K$92K
Net assetsLn 32$3.2M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$271K
Pay of officers and key staff (Part IX, line 5)Ln 5$268K
Other salaries and wagesLn 7$733K
Pension plan contributionsLn 8$75K
Other employee benefitsLn 9$78K
Payroll taxesLn 10$86K
Legal feesLn 11b$265K
Lobbying feesLn 11d$352K
Professional fundraising feesLn 11e$267K
Office expensesLn 13$119K
Information technologyLn 14$13K
OccupancyLn 16$54K
TravelLn 17$18K
Depreciation, depletion and amortizationLn 22$60K
InsuranceLn 23$43K
Other expenses (24a–d)Ln 24$567K
All other expensesLn 24e$65K
Total functional expensesLn 25$3.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $3.1M$3.3M−$216K$3.0M 990 PDF
FY2023Filed with the IRS Feb 25, 2025 $3.3M$3.2M$99K$3.2M 990 PDF
FY2022Filed with the IRS Jan 29, 2024 $2.8M$2.9M−$113K$3.0M 990 PDF
FY2021Filed with the IRS Jan 13, 2023 $2.9M$2.8M$104K$3.2M 990 PDF
FY2020Filed with the IRS Nov 9, 2021 $2.9M$2.7M$188K$3.1M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $3,116,095 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,814,068$3,043,618
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $21,210$28,332
I-11 Other revenuePrior year $504,115$44,145
I-12 Total revenuePrior year $3,339,393$3,116,095
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $307,059$271,369
I-15 Salaries and benefitsPrior year $1,470,308$1,239,377
I-16a Professional fundraising feesPrior year $239,270$266,510
I-17 Other expensesPrior year $1,223,904$1,555,069
I-18 Total expensesPrior year $3,240,541$3,332,325
I-19 Revenue less expensesPrior year $98,852−$216,230
Part VI · Governance 0 of 3,936 board members independent, 1 to look at
VI-1a Voting members of the governing body3,936
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,116,095 across 7 lines filed
VIII-1b Membership dues$2,679,742
VIII-1f All other contributions, gifts and grants$363,876
VIII-1h Total contributions, gifts and grants$3,043,618
VIII-3 Investment incomeExcluded from tax $28,332$28,332
VIII-6 Net rental income or lossExcluded from tax $4,338$4,338
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $39,807$39,807
VIII-12 Total revenueRelated to mission $39,807 · Unrelated business $0 · Excluded from tax $32,670$3,116,095
Part IX · Statement of functional expenses $3,332,325 across 17 lines filed
IX-4 Benefits paid to or for members$271,369
IX-5 Pay of officers and key staff (Part IX, line 5)$267,956
IX-7 Other salaries and wages$732,674
IX-8 Pension plan contributions$74,789
IX-9 Other employee benefits$77,934
IX-10 Payroll taxes$86,024
IX-11b Legal fees$264,878
IX-11d Lobbying fees$351,995
IX-11e Professional fundraising fees$266,510
IX-13 Office expenses$118,749
IX-14 Information technology$12,955
IX-16 Occupancy$53,619
IX-17 Travel$17,502
IX-22 Depreciation, depletion and amortization$60,070
IX-23 Insurance$42,665
IX-24 Other expenses (24a–d)$567,323
IX-24e All other expenses$65,313
IX-25 Total functional expenses$3,332,325
Part X · Balance sheet $3,079,979 assets, 14 lines filed
Net asset lines not itemized here account for $2,987,581. See the IRS return.
X-1 Cash, non-interest-bearingStart of year $895,595$680,668
X-10c Land, buildings and equipment, netStart of year $1,393,712$1,360,098
X-11 Publicly traded securitiesStart of year $673,930$732,729
X-12 Other securitiesStart of year $286,932$286,932
X-15 Other assetsStart of year $40,642$19,552
X-16 Total assetsStart of year $3,290,811$3,079,979
X-17 Accounts payable and accrued expensesStart of year $81,750$72,846
X-25 Other liabilitiesStart of year $40,642$19,552
X-26 Total liabilitiesStart of year $122,392$92,398
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,168,419$2,987,581
X-33 Total liabilities and net assetsStart of year $3,290,811$3,079,979
Part XI · Reconciliation of net assets $2,987,581 net assets at year end
XI-1 Total revenue$3,116,095
XI-2 Total expenses$3,332,325
XI-3 Revenue less expenses−$216,230
XI-4 Net assets at start of year$3,168,419
XI-5 Net unrealized gains (losses) on investments$35,392
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,987,581

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

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