Palm Beach County FY2021 filing

Not tax-deductible

West Palm Bch, FL501(c)(5)EIN 59-1474941

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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.

$270K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2021 · 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
3 of 5
filings with a surplus
Average surplus $12K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$270K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $176
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$62K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 83 voting members
Concern: none of 83 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+0.2% vs prior year
Spent
$2.8M
Net assets
$3.2M
By yearFY2020–FY2024
Revenue
$2.9M
FY2021+0.2%
Revenue by fiscal year
FY2020$2.9M
FY2021$2.9M
FY2022$2.8M
FY2023$3.3M
FY2024$3.1M
Expenses
$2.8M
FY2021▲ +3%
Expenses by fiscal year
FY2020$2.7M
FY2021$2.8M
FY2022$2.9M
FY2023$3.2M
FY2024$3.3M
Net assets
$3.2M
FY2021▲ +5%
Net assets by fiscal year
FY2020$3.1M
FY2021$3.2M
FY2022$3.0M
FY2023$3.2M
FY2024$3.0M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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

Where the money goes

What each dollar paid for.

Fundraising 15% · $429K

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; $270K paid to officers and key staff.

Part VII, Section A · reportable compensation
$96,390Pt VII · Sec A
Executive Director
$61,451Pt VII · Sec A
Treasurer
$40,772Pt VII · Sec A
Sgt at Arms
$24,062Pt VII · Sec A
Secretary
$24,024Pt VII · Sec A
Vice President
$23,680Pt 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.

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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 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.

Provided by the organization

This section is blank until Palm Beach County claims this page.

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3 program services, described in the organization's own filed words · FY2021.
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 · 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 · 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 · col B

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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 FY2021 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$2.9M
Investment incomeLn 3$24K
Other incomeLn 4–11$16K
Money outPt IX
$2.8M
Ln 25
Fundraisingcol D$429K
Owns and owesPt X
$3.2M
net assets · Ln 32
Cash and savingsLn 1–2$875K
Total assetsLn 16$3.3M
LiabilitiesLn 26$62K
PeoplePt VI, VII
6
listed · VII A
PaidVII A6
Voting boardVI 1a83
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Fundraising eventsLn 1c$429K
Investment incomeLn 3$24K
Other incomeLn 4–11$16K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$875K
Cash and savings togetherLn 1–2$875K
InvestmentsLn 11–13$917K
Land, buildings, equipmentLn 10c$1.5M
Total assetsLn 16$3.3M
LiabilitiesLn 26$62K
Net assetsLn 32$3.2M
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 FY21End FY21
Cash and savingsLn 1–2$761K$875K
InvestmentsLn 11–13$810K$917K
Land, buildings, equipmentLn 10c$1.6M$1.5M
Total assetsLn 16$3.2M$3.3M
LiabilitiesLn 26$96K$62K
Net assetsLn 32$3.1M$3.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$318K
Pay of current officers, directors and key staffLn 5$270K
Other salaries and wagesLn 7$605K
Pension plan contributionsLn 8$63K
Other employee benefitsLn 9$66K
Payroll taxesLn 10$67K
Legal feesLn 11b$298K
Accounting feesLn 11c$51K
Lobbying feesLn 11d$91K
Professional fundraising feesLn 11e$333K
Office expensesLn 13$52K
OccupancyLn 16$91K
TravelLn 17$51K
InterestLn 20$74
Depreciation, depletion and amortizationLn 22$72K
InsuranceLn 23$22K
Other expenses (24a–d)Ln 24$289K
All other expensesLn 24e$67K
Total functional expensesLn 25$2.8M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.1M$3.3M−$216K$3.0M 990 PDF
FY2023 $3.3M$3.2M$99K$3.2M 990 PDF
FY2022 $2.8M$2.9M−$113K$3.0M 990 PDF
FY2021 Viewing $2.9M$2.8M$104K$3.2M 990 PDF
FY2020 $2.9M$2.7M$188K$3.1M 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $2,909,655 across 8 lines filed
VIII-1b Membership dues$2,441,072
VIII-1c Fundraising events$428,736
VIII-1h Total contributions, gifts and grants$2,869,808
VIII-3 Investment incomeExcluded from tax $23,517$23,517
VIII-6 Net rental income or lossExcluded from tax $23,261$23,261
VIII-8 Net income from fundraising eventsExcluded from tax −$8,135−$8,135
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,204$1,204
VIII-12 Total revenueRelated to mission $1,204 · Unrelated business $0 · Excluded from tax $38,643$2,909,655
Part IX · Statement of functional expenses $2,806,003 across 18 lines filed
IX-4 Benefits paid to or for members$317,533
IX-5 Pay of current officers, directors and key staff$270,379
IX-7 Other salaries and wages$604,767
IX-8 Pension plan contributions$63,028
IX-9 Other employee benefits$65,681
IX-10 Payroll taxes$67,349
IX-11b Legal fees$297,633
IX-11c Accounting fees$51,088
IX-11d Lobbying fees$91,265
IX-11e Professional fundraising fees$333,086
IX-13 Office expenses$52,083
IX-16 Occupancy$90,728
IX-17 Travel$51,403
IX-20 Interest$74
IX-22 Depreciation, depletion and amortization$71,753
IX-23 Insurance$22,486
IX-24 Other expenses (24a–d)$288,830
IX-24e All other expenses$66,837
IX-25 Total functional expenses$2,806,003
Part X · Balance sheet $3,294,571 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $761,032$875,407
X-4 Accounts receivableStart of year $27,000$894
X-10c Land, buildings and equipment, netStart of year $1,567,436$1,501,543
X-11 Publicly traded securitiesStart of year $523,034$629,795
X-12 Other securitiesStart of year $286,932$286,932
X-16 Total assetsStart of year $3,165,434$3,294,571
X-17 Accounts payable and accrued expensesStart of year $90,761$61,978
X-26 Total liabilitiesStart of year $95,857$61,978
X-32 Total net assets or fund balancesStart of year $3,069,577$3,232,593
X-33 Total liabilities and net assetsStart of year $3,165,434$3,294,571
Part XI · Reconciliation of net assets $3,232,593 net assets at year end
XI-1 Total revenue$2,909,655
XI-2 Total expenses$2,806,003
XI-3 Revenue less expenses$103,652
XI-4 Net assets at start of year$3,069,577
XI-5 Net unrealized gains (losses) on investments$29,058
XI-9 Other changes in net assets$30,306
XI-10 Net assets at end of year$3,232,593

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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