2025-12-11T14:22:06-06:00 2023-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 20 COMMERCE DRIVE SUITE 301 CRANFORD NJ 070163618 990 2023-01-01 521850114 FEDERAL LAW ENFORCEMENT OFFICERS FOUNDATION INC FEDE 8665535362 PO BOX 635 ORADELL NJ 07649 JON ADLER PRESIDENT 8665535362 2025-12-11 1 1 GARRETT M HIGGINS P00543209 9082726200 2025-11-17 2023 2025-03-06 01:10:19Z X JON ADLER PO BOX 635 ORADELL NJ 07649 1223659 0 X FLEOAFOUNDATION.ORG X 1993 NY THE ORGANIZATION WAS FORMED TO SERVE AS THE PRIMARY SOURCE OF CHARITABLE SUPPORT FOR MEMBERS OF THE FEDERAL LAW ENFORCEMENT OFFICERS ASSOCIATION TO PROVIDE EXPEDITED FINANCIAL ASSISTANCE TO THE FLEOA MEMBERS AND THEIR FAMILIES IN TIMES OF NEED. 9 9 0 30 0 0 289878 646557 0 0 108312 289 0 -47348 398190 599498 247757 313318 0 0 0 0 0 25858 30529 49030 56922 296787 396098 101403 203400 1400348 1626916 12478 1130 1387870 1625786 X THE ORGANIZATION WAS FORMED TO SERVE AS THE PRIMARY SOURCE OF CHARITABLE SUPPORT FOR MEMBERS OF THE FEDERAL LAW ENFORCEMENT OFFICERS ASSOCIATION TO PROVIDE EXPEDITED FINANCIAL ASSISTANCE TO THE FLEOA MEMBERS AND THEIR FAMILIES IN TIMES OF NEED. 0 0 332489 313318 0 THE ORGANIZATION WAS FORMED TO SERVE AS THE PRIMARY SOURCE OF CHARITABLE SUPPORT FOR MEMBERS OF THE FEDERAL LAW ENFORCEMENT OFFICERS ASSOCIATION TO PROVIDE EXPEDITED FINANCIAL ASSISTANCE TO THE FLEOA MEMBERS AND THEIR FAMILIES IN TIMES OF NEED. 332489 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 NY X X MARCOS DIAS TREASURER 8665535362 PO BOX 635 ORADELL NJ 07649 X JON ADLER PRESIDENT 10.00 0.00 X X 0 0 0 DON MIHALEK EXECUTIVE VICE PRESIDENT 5.00 0.00 X X 0 0 0 STEVE LEVY VICE PRESIDENT 5.00 0.00 X X 0 0 0 JOHN BOTTONE VICE PRESIDENT 5.00 10.00 X X 0 0 0 ELIZABETH MCALEER VICE PRESIDENT 5.00 5.00 X X 0 0 0 CHRIS SANTANGELO VICE PRESIDENT 5.00 0.00 X X 0 0 0 PETER CHARTIER TREASURER 10.00 0.00 X X 0 0 0 THOMAS X CASEY SECRETARY 5.00 0.00 X X 0 0 0 LORI LACHAPELLE ASSISTANT TREASURER 5.00 0.00 X X 0 0 0 0 0 0 0 0 0 0 0 13944 40460 78792 513361 646557 63411 63411 493691 556813 -63122 -63122 -63122 20000 40460 67348 -47348 -47348 599498 0 0 -47059 24992 24992 288326 288326 20600 20600 25858 25858 2145 2145 6836 6836 10335 10335 13649 12335 1314 FUNDRAISING REIMBURSEME 3357 3357 396098 332489 33080 30529 338103 529864 1062245 0 1097052 1400348 1626916 12478 1130 12478 1130 X 1387870 1481900 0 143886 1387870 1625786 1400348 1626916 203400 34516 0 X 1 X 0 0 0 X 321019 273416 349552 289878 646557 1880422 321019 273416 349552 289878 646557 1880422 169819 1710603 58909 59972 103549 108312 63411 394153 2274575 0.75210 0.67850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 648134 34516 17477 51993 596141 3357 3357 599498 410218 17477 17477 392741 3357 3357 396098 PART X, LINE 2: THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSE TO FORM 990 PART VII, LINE 8B 17,477. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF REIMBURSEMENT EXPENSE TO PART VIII LINE 24 3,357. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSE TO FORM 990 PART VII, LINE 8B 17,477. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF REIMBURSEMENT EXPENSE TO PART VIII LINE 24 3,357. X X X 1 DREAM GIVEAWAY GROUP 12955 STARKEY ROAD SUITE 3900 LARGO FL 33773 ONLINE CAR GIVEAWAY PROMOTION 1 103434 25858 77576 103434 25858 77576 AWARDS BANQUET 60460 40460 20000 49871 12000 1500 3977 60460 40460 20000 49871 12000 1500 3977 67348 -47348 SCHEDULE G, PART I, LINE 2B, COLUMN (V) DREAM GIVEAWAY GROUP (DGG) CONDUCTED A FUNDRAISING CAMPAIGN ON BEHALF OF THE FOUNDATION. DGG HAD CUSTODY AND CONTROL OF ALL CONTRIBUTIONS RECEIVED. IN ACCORDANCE WITH THE REVENUE-SHARING AGREEMENT, DGG RETAINED 25 PERCENT OF GROSS RECEIPTS AND AGREED OUT-OF-POCKET COSTS AS ITS PAYMENT FOR CONDUCTING AND ADMINISTERING THE CAMPAIGN. THE REMAINING 75 PERCENT OF NET REVENUE WAS REMITTED TO THE FOUNDATION ON A MONTHLY BASIS. 1 SHEEPDOG IMPACT ASSISTANCE 1200 WEST WALNUT ST 2310 ROGERS AR 72756 264521779 501(C)(3) 10000 0 FIRST RESPONDER DISASTER RELIEF 1 0 SCHOLARSHIPS 226 90300 CHARITABLE DONATIONS 4 13300 CHARITABLE ASSISTANCE 29 184726 PART I, LINE 2: THE FOUNDATION AWARDS SCHOLARSHIPS DIRECTLY TO APPROVED STUDENT RECIPIENTS FOR EDUCATIONAL PURPOSES. ELIGIBILITY AND USE OF FUNDS ARE VERIFIED THROUGH THE APPLICATION REVIEW AND APPROVAL PROCESS. DISBURSEMENT OF FUNDS TO PROVIDE FINANCIAL ASSISTANCE TO THE FOUNDATION MEMBERS AND THEIR FAMILIES ARE GOVERNED BY THE FOUNDATION'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RECIEVES A ELECTRONIC COPY OF THE 990. THE PRESIDENT AND TREASURER REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, OFFICER, TRUSTEE OR KEY EMPLOYEE OF THE FOUNDATION, INCLUDING MEMBERS OF THE LAW ENFORCEMENT COUNCIL THAT HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. A CONFLICT OF INTEREST ARISES: A. WHEN AN INTERESTED PERSON HAS PERSONAL INTERESTS OR CONCERNS THAT CONFLICT WITH THE INTERESTS OR CONCERNS OF TUNNEL TO TOWERS, OR B. WHEN THERE IS BIAS OR THE APPEARANCE OF BIAS IN A DECISION-MAKING PROCESS THAT WOULD REFLECT A DUAL ROLE PLAYED BY AN INTERESTED PERSON OF THE FOUNDATION, OR C. WHEN A RELATED PARTY TRANSACTION IS BEING CONSIDERED. DUTY TO DISCLOSE A. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST PROMPTLY DISCLOSE THE EXISTENCE OF SUCH INTEREST TO THE EXECUTIVE BOARD B. AN INTERESTED PERSON IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST AS SOON AS A POTENTIAL CONFLICT OF INTEREST IS KNOWN OR REASONABLY SHOULD BE KNOWN. DETERMINING AND ADDRESSING THE CONFLICT OF INTEREST A. AFTER DISCLOSURE OF THE CONFLICT OF INTEREST, AN INTERESTED PERSON SHALL HAVE THE OPPORTUNITY TO PRESENT ALL MATERIAL FACTS ABOUT THE POSSIBLE CONFLICT OR TRANSACTION TO THE EXECUTIVE BOARD. THE BOARD ALSO MAY REQUEST THE INTERESTED PERSONS BE AVAILABLE FOR QUESTIONS PRIOR TO DELIBERATIONS. B. ONCE AN INTERESTED PERSON MAKES A PRESENTATION TO THE BOARD, HE/SHE MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. C. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING WILL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. D. AN INTERESTED PERSON IS PROHIBITED FROM IMPROPERLY INFLUENCING THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT OF INTEREST. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY A. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD HE/SHE AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. ANNUAL STATEMENTS A. EACH DIRECTOR SHALL ANNUALLY REVIEW THIS POLICY. B. PRIOR TO THE INITIAL ELECTION OF ANY DIRECTOR AND ANNUALLY THEREAFTER, SUCH DIRECTOR SHALL CONFIRM THEY HAVE READ THE FOUNDATION CONFLICT OF INTEREST POLICY AND HAVE AGREED TO ADHERE TO ADHERE TO ITS TERMS. THIS WILL BE MEMORIALIZED IN THE BOARD'S ANNUAL MEETING MINUTES. C. THE BOARD SECRETARY WILL SERVE AS THE CUSTODIAN OF THE MINUTES AND SAFEGUARD THE MAINTENANCE OF THE MEETING RECORDS. SUCH MINUTES ARE DEEMED BOARD CONFIDENTIAL AND ONLY AVAILABLE FOR REVIEW BY BOARD MEMBERS. HOWEVER, UPON DONOR REQUEST, THE BOARD WILL CONFIRM THAT THE ANNUAL CONFLICT OF INTEREST REVIEW HAS BEEN PERFORMED AND RECORDED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. AMENDED FORM 990: THE ORGANIZATION AMENDED IT CY 2023 FORM 990 FOR THE FOLLOWING: 1. PART I, LINE 8: TO ADJUST THE AMOUNT OF CONTRIBUTIONS RECEIVED. 2. PART I, LINE 10, TO ADJUST THE INVESTMENT INCOME AMOUNT. 3. PART I, LINE 11 TO ADJUST THE OTHER REVENUE AMOUNT. 4. PART I, LINE 13 TO ADJUST THE AMOUNT OF GRANTS PAID. 5. PART I, LINE 16A TO ADJUST THE AMOUNT OF PROFESSIONAL FUNDRAISING FEES. 6. PART I, LINE 17 TO ADJUST THE AMOUNT OF OTHER EXPENSES. 7. PART I, LINE 20 TO ADJUST THE AMOUNT OF TOTAL ASSETS. 8. PART I, LINE 21 TO ADJUST THE AMOUNT OF TOTAL LIABILITIES. 9. PART I, LINE 22 TO ADJUST THE AMOUNT OF NET ASSETS. 10. PART VIII, LINE 8A AND 8B TO INCLUDE THE REVENUE AND EXPENSES FROM A SPECIAL EVEN 11. PART VIIII, TO UPDATE THE FUNCTIONAL BASED ON THE FINANCIAL STATEMENTS. 12. PART X: TO UPDATE TO MATCH THE FINANCIALS 13. PART XI, LINE 5: TO UPDATE THE NUMBER OF UNREALIZED GAIN ON INVESTMENTS FEDERAL LAW ENFORCEMENT OFFICERS ASSOCIATION 1100 CONNECTICUT AVE NW SUITE 900 WASHINGTON DC 20036 112446990 TO PROMOTE THE WELFARE OF & REPRESENT FEDERAL LAW ENFORCEMENT IN THE US. DC 501(C)(8) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FEDERAL LAW ENFORCEMENT OFFICERS ASSOCIATION C 78792 COST