Civic Intelligence

Fraternal Order of Police

EIN 23-7585638 • 501(c)8 • Las Vegas, NV

Profile

We are the voice of those who dedicate their lives to protecting and serving our communities. We are commited to improving the working conditions of law enforcement officers and the safety of those we serve through education, legislation, information, community involvement, and employee representation. No one knows the dangers and the difficulties faced by today's police officers better than another officer, and no one knows police officers better than the fop.

PO Box 401235Las Vegas, NV 89140

lasvegasfop.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

95th percentile

55%

Higher net margin than 95% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

93rd percentile

39%

Faster asset growth than 93% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-71%

Faster revenue growth than 3% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$139,828

Up $38,997 (+39%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$139,828

Up $38,997 (+39%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin95th percentile

Revenue

Down

$70,661

Down $176,110 (-71%) from 2023

Expenses

Down

$31,664

Down $245,850 (-89%) from 2023

Net Income

Up

$38,997

Up $69,740 (+227%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2010: $111,599Net Assets 2010: $111,5992010Assets 2019: $82,389Liabilities 2019: $645Net Assets 2019: $81,7442019Assets 2023: $100,831Liabilities 2023: $0Net Assets 2023: $100,8312023Assets 2024: $139,828Liabilities 2024: $0Net Assets 2024: $139,8282024

Highlighted filing

2024

Assets$139,828
Liabilities$0
Net Assets$139,828
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $35,416Expenses 2010: $71,784Net Income 2010: -$36,3682010Revenue 2019: $61,778Expenses 2019: $50,606Net Income 2019: $11,1722019Revenue 2023: $246,771Expenses 2023: $277,514Net Income 2023: -$30,7432023Revenue 2024: $70,661Expenses 2024: $31,664Net Income 2024: $38,9972024

Highlighted filing

2024

Revenue$70,661
Expenses$31,664
Net Income$38,997
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$139,828
Liabilities
$0
Net assets
$139,828
Revenue
$70,661
Expenses
$31,664
Net income
$38,997
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.71$0.32$0.39
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$2.47$2.78$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.82$0.62$0.51$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.12$0.35$0.72$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$70,705
Mission and Program Overview

Mission

We are the voice of those who dedicate their lives to protecting and serving our communities. We are committed to improving the working conditions of law enforcement officers and the safety of those we serve through education, legislation, information, community involvement, and employee representation. No one knows the dangers and the difficulties faced by today's police officers better than another officer, and no one knows police officers better than the fop.

We are the voice of those who dedicate their lives to protecting and serving our communities. We are commited to improving the working conditionsof law enforcement officers and the safety of those we serve through education, legislation, information, community involvement, and employee presentation. No one knows the dangers and the difficulties faced by todays police officers better than another officer, and no one knows police officers better than the fop.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,998$113,969▲ $38,971
Savings and Temporary Cash Investments$25,833$25,859▲ $26
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$100,831$139,828▲ $38,997
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,939$91,936▲ $38,997
Net Assets With Donor Restrictions$47,892$47,892→ $0
Total Net Assets Fund Balance$100,831$139,828▲ $38,997
Total Liabilities and Net Assets / Fund Balance$100,831$139,828▲ $38,997

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,499$1,499
Land$0--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
David R MoodyPresident
Glenn CarpenterVice President/secretary
Robert J FregeauTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,566
Program Service Revenue
$0
Investment Income
$2,020
Other Revenue
$75
All Other Contributions
$3,916
Change in Net Assets
$38,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,610
Grants and Similar Amounts Paid$2,054
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$12,059
Office Expenses$0$0$0$7,193
Conferences and Meetings$0$0$0$6,215
Fees for Services Accounting$0$0$0$2,702
Grants to Domestic Orgs$0--$2,054
Advertising$0$0$0$1,441
Total Functional Expenses$0$0$0$31,664
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Police Las Vegas Lodge 1
EIN
23-7585638
Phone
7023787363
Address
PO BOX 401235, LAS VEGAS, NV 89140

Signing Officer

Name
David Moody
Title
President
Phone
7023787363
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Moody
Formed
1952
Legal Domicile
Nv
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
12

Preparer

Firm
BERRY & COMPANY CPA'S LTD
Address
7030 SMOKE RANCH RD, LAS VEGAS, NV 89128
Preparer
David S Berry CPA
Phone
7025150408
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The form 990 is distributed to the president and vice president for review.”

Pt VI, Line 12C

“The board is required to disclose any changes in their interest that could give rise to conflicts.”

Raw XML Appendix268 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/ReturnTs02025-11-11T16:50:11-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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