2025-11-17T19:33:19-06:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 20 COMMERCE DRIVE SUITE 301 CRANFORD NJ 070163618 990 2024-01-01 521850114 FEDERAL LAW ENFORCEMENT OFFICERS FOUNDATION INC FEDE 8665535362 PO BOX 635 ORADELL NJ 07649 JON ADLER PRESIDENT 8665535362 2025-11-17 1 1 GARRETT M HIGGINS P00543209 9082726200 2025-11-17 2024 2025-03-06 01:10:19Z JON ADLER PO BOX 635 ORADELL NJ 07649 1019582 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. 11 11 0 30 0 0 646557 711667 0 0 289 34825 -47348 -21016 599498 725476 313318 619181 0 0 0 0 25858 49763 53763 56922 100519 396098 769463 203400 -43987 1626916 1656557 1130 3000 1625786 1653557 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 649369 619181 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. 649369 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 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 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 ROBERT VAN ETTEN PRESIDENT EMERITUS 5.00 0.00 X X 0 0 0 JOHN BOTTONE EXECUTIVE DIRECTOR 5.00 10.00 X X 0 0 0 DON MIHALEK VICE PRESIDENT PUBLIC AFFAIRS 5.00 0.00 X X 0 0 0 CHRISTOPHER SANTANGELO VICE PRESIDENT ADMINISTRATION 5.00 0.00 X X 0 0 0 TIM CHARD VICE PRESIDENT OFFICER WELLNESS 5.00 0.00 X X 0 0 0 MARCO DIAS TREASURER 10.00 0.00 X X 0 0 0 PETER CHARTIER TREASURER THRU 9/24 10.00 0.00 X X 0 0 0 DAVID TOPOLEWSKI ASSISTANT TREASURER 5.00 0.00 X X 0 0 0 LORI LACHAPELLE ASSISTANT TREASURER THRU 9/24 5.00 0.00 X X 0 0 0 RASHEED TAHIR SECRETARY 5.00 0.00 X X 0 0 0 WENDY CHEUNG DIRECTOR OF COMMUNICATIONS 5.00 0.00 X 0 0 0 ERIN CHARD DIRECTOR OF OUTREACH 5.00 0.00 X 0 0 0 0 0 0 0 0 0 0 0 19792 25378 137745 528752 711667 45735 45735 238635 249545 -10910 -10910 -10910 23545 25378 44561 -21016 -21016 725476 0 0 13809 132035 132035 487146 487146 7104 7104 29801 29801 49763 49763 13052 13052 2175 2175 13070 13070 14199 14199 17118 17118 EVENT EXPENSE 4000 4000 769463 649369 66331 53763 529864 216035 1097052 1440522 1626916 1656557 1130 3000 1130 3000 X 1481900 1439654 143886 213903 1625786 1653557 1626916 1656557 -43987 71758 0 X 1 X 0 0 0 X 273416 349552 289878 646557 711667 2271070 273416 349552 289878 646557 711667 2271070 139795 2131275 59972 103549 108312 63411 45736 380980 2652050 0.80360 0.75210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 790588 71758 6405 78163 712425 13051 13051 725476 762817 6405 6405 756412 13051 13051 769463 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, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSE TO FORM 990 PART VII, LINE 8B 6,405. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSE TO FORM 990 PART VII, LINE 8B 6,405. X X X 1 DREAM GIVEAWAY GROUP 12955 STARKEY ROAD SUITE 3900 LARGO FL 33773 ONLINE CAR GIVEAWAY PROMOTION 1 90661 49763 40898 90661 49763 40898 AWARDS BANQUET 48923 25378 23545 4048 36120 4393 48923 25378 23545 4048 36120 4393 44561 -21016 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. DGG KEPT 55 PERCENT OF GROSS REVENUE WHILE 45 PERCENT OF GROSS REVENUE WAS REMITTED TO THE FOUNDATION ON A MONTHLY BASIS. 1 CONCERNS OF POLICE SURVIVORS PO BOX 3199 S HWY 5 CAMDENTOWN MT 65020 521354370 501(C)(3) 30000 0 GENERAL SUPPORT NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND INC 444 EAST ST NW WASHINGTON DC 20001 521382926 501(C)(3) 48235 0 GENERAL SUPPORT POLICE UNITY TOUR INC PO BOX 707 POINT PLEASANT NJ 08742 800940011 501(C)(3) 35800 0 GENERAL SUPPORT SHEEPDOG IMPACT ASSISTANCE 1200 WEST WALNUT ST 2310 ROGERS AR 72756 264521779 501(C)(3) 10000 0 FIRST RESPONDER DISASTER RELIEF 4 0 SCHOLARSHIPS 159 81900 CHARITABLE DONATIONS 4 23000 OFFICERS ASSISTANCE 48 382246 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 A, LINE 2 TIM CHARD AND ERIN CHARD HAVE A FAMILY RELATIONSHIP. 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. 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 137745 COST