Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 83-0480406 • 501(c)8 • Goodyear, AZ
Profile
Protect and serve police officers
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Assets
Up$59,063
Up $6,244 (+12%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$59,063
No earlier filing loaded for comparison.
Revenue
Down$87,821
Down $1,937 (-2.2%) from 2023
Expenses
Down$81,577
Down $9,884 (-11%) from 2023
Net Income
Up$6,244
Up $7,947 (+467%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The FOP Lodge 79 Goodyear Police Officers Association is a Fraternal Association who provides monetary benefits to active and retired members for hardships deaths and injuries and pays attorney fees for legal protection of its active and retired members.
| Description | Grants | Expenses |
|---|---|---|
| PROVIDING LEGAL ATTORNEY COVERAGE FOR MEMBERS | $0 | $34,300 |
| DONATIONS MADE ON BEHALF OF MEMBERS TO SUPPORT CHARITABLE ORGANIZATIONS CHARITIES SUCH AS WEST VALLEY MAVERICKS RAISING MONEY FOR PHOENIX CHILDRENS HOSPITAL SUPPORTING YOUTH SPORTS INJURED POLICE OFFICERS AT LOCAL DEPARTMENTS 145 MEMBERS | $0 | $18,949 |
| RETIREMENT PARTY FUNDING RETIREMENT GIFTS 145 MEMBERS | $0 | $3,800 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Caroline Petrie | President | PT | $0 | - | - |
| Zachary Rapaich | Vice President | PT | $0 | - | - |
| Marcus Patterson | Secretary | - | $0 | - | - |
| Matthew Ross | Treasurer | - | $0 | - | - |
| Jason Brennan | Grievance Chair | - | $0 | - | - |
“| Other Expenses:, Amount:| Charitable Contributions, $18949| Legal and Professional Services, $3040| Membership Meeting Meals, $1948| Office Supplies and Sofware, $1975| Other Business Expenses, $1632| Per Diem Travel Expenses, $2179| Reimbursable Expenses, $110| Retirement Benefit Commemorative Purchases, $3800| Tax and Licenses, $110| Training Fees, $500| Airfare Hotel and Travel, $7534| Advertising Website Marketing, $2119|”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 37681 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Matthew Ross |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6235123508 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 5307 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | GOODYEAR |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85338 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 52819 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 59063 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 7870 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 6244 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 52819 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 59063 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87821 |
| IRS990EZ/GroupExemptionNum | 0 | 1199 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 79951 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 52819 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 59063 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 52819 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 59063 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Caroline Petrie |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Zachary Rapaich |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Marcus Patterson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Matthew Ross |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Jason Brennan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Grievance Chair |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 43896 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The FOP Lodge 79 Goodyear Police Officers Association is a Fraternal Association who provides monetary benefits to active and retired members for hardships deaths and injuries and pays attorney fees for legal protection of its active and retired members. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DONATIONS MADE ON BEHALF OF MEMBERS TO SUPPORT CHARITABLE ORGANIZATIONS CHARITIES SUCH AS WEST VALLEY MAVERICKS RAISING MONEY FOR PHOENIX CHILDRENS HOSPITAL SUPPORTING YOUTH SPORTS INJURED POLICE OFFICERS AT LOCAL DEPARTMENTS 145 MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | RETIREMENT PARTY FUNDING RETIREMENT GIFTS 145 MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PROVIDING LEGAL ATTORNEY COVERAGE FOR MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 18949 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3800 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 34300 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 81577 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 57049 |
| IRS990EZ/TotalRevenueAmt | 0 | 87821 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https: www.goodyearpoa.org |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Other Expenses:, Amount:| Charitable Contributions, $18949| Legal and Professional Services, $3040| Membership Meeting Meals, $1948| Office Supplies and Sofware, $1975| Other Business Expenses, $1632| Per Diem Travel Expenses, $2179| Reimbursable Expenses, $110| Retirement Benefit Commemorative Purchases, $3800| Tax and Licenses, $110| Training Fees, $500| Airfare Hotel and Travel, $7534| Advertising Website Marketing, $2119| |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, line 16 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | The Organization respectfully requests abatement of any assessed penalties based on reasonable cause and not due to willful neglect. The Organization is a small member-supported 501c8 fraternal organization operated entirely by unpaid volunteer officers with no paid administrative or accounting staff. Its primary mission is to provide legal services to its members financial assistance to members during periods of personal injury or family hardship support to local youth sports programs and charitable contributions to nonprofit organizations supporting the community including Phoenix Childrens Hospital. Prior-Year Compliance Complications 2020-2022 During tax years 2020 2021 and 2022 the Organization relied in good faith on two separate professional tax preparation firms to prepare and file its required returns. Despite this reliance filing errors occurred that were outside the Organizations direct control. For tax years 2020 and 2021 the first tax preparation firm failed to properly e-file the Organizations returns resulting in IRS notices. That firm acknowledged responsibility and submitted Form 843 on the Organizations behalf after which the IRS abated the assessed penalties. For tax year 2022 the Organization engaged a different tax preparation firm. That firm mistakenly mailed the return rather than electronically filing it contrary to IRS filing requirements at the time. When the issue was discovered the firm declined to correct the error submit Form 843 or properly e-file the return. As a result the Organization experienced prolonged delays in resolving the matter. A Form 843 related to the 2022 tax year remains under IRS review. The 2022 return has since been mailed to the IRS in accordance with IRS guidance as it now falls outside current e-file software limitations. These prior-year issues required substantial time and effort by volunteer officers to address ongoing IRS correspondence and compliance matters diverting limited administrative capacity away from current-year filings. 2024 Recordkeeping and Banking Access Issues During the 2024 tax year the Organization also experienced significant administrative complications related to a transition in officers and banking access with MidFirst Bank. Certain online banking credentials and access controls remained associated with a prior treasurer resulting in disruptions to account access and automated transaction syncing between the Organizations bank account and its accounting software. As a result several months of transactions failed to transfer into the accounting system and were not identified until tax preparation commenced. Restoring access required multiple in-person visits to the bank by the current volunteer treasurer to reset credentials and reestablish system connections. In the interim bank statements had to be manually obtained and manually entered into the accounting software. Because these records were reconstructed after the fact by an unpaid volunteer without formal accounting training portions of the data initially duplicated transactions. This required a detailed line-by-line reconciliation of all income and expenses to ensure accuracy. This reconciliation process was time-intensive and directly contributed to delays in completing accurate tax filings. Good-Faith Efforts and Corrective Actions At all times the Organization acted in good faith and exercised ordinary business care under its circumstances. Upon identifying the issues described above the Organization took prompt corrective action including restoring banking access reconciling financial records correcting prior filing deficiencies and improving internal procedures for recordkeeping and compliance oversight. The Organization has implemented measures to reduce the likelihood of recurrence including clearer assignment of financial access controls earlier preparation timelines and enhanced documentation practices. Given the Organizations volunteer structure reliance on professional tax preparer |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Matthew Ross |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6235123508 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GOODYEAR POLICE OFFICERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAT |
| ReturnHeader/Filer/EIN | 0 | 830480406 |
| ReturnHeader/Filer/ForeignPhoneNum | 0 | 6235123508 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 5307 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GOODYEAR |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 85338 |
| ReturnHeader/ReturnTs | 0 | 2026-01-03T03:54:49-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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