2024-11-07T12:53:51-08:00 2023-12-31 844211145 S&W ACCOUNTANTS & CONSULTANTS PLLC 1521 N Cooper St Ste 850 Arlington TX 76011 990 2023-01-01 843318173 Fort Worth Police Foundation FORT 8173322972 1100 Hemphill Street Suite 304 Fort Worth TX 76104 Carolann Morris Treasurer 2024-11-07 true true Cheree D Bishop CPA P01512884 8177046400 2023 2024-10-15 13:58:12Z X 1100 Hemphill Street Suite 304 Fort Worth TX 76104 1207370 false X www.fwpolicefoundation.org X 2019 TX The Foundation serves as an endowment fund to recognize and promote excellence within the Fort Worth Police Department by providing resources for training, performance recognition, and promotional achievement. 14 14 0 0 1161369 0 32640 0 1194009 0 0 0 0 1500 156853 156853 1037156 1183605 901 1182704 X The Foundation serves as an endowment fund to recognize and promote excellence within the Fort Worth Police Department by providing resources for training, performance recognition, and promotional achievement. false false 51550 5000 Educational Support - Educate the community about the Fort Worth Police Department and other educational programs involving the police department. 33558 Police Awards Dinner - The Foundation hosts an annual awards dinner for officers and their families in recognition of exemplary service in all divisions of the Fort Worth police department. 21137 62235 Awards - The Foundation serves as an endowment fund to recognize efficiency, skill and devotion of officers in providing for the safety of Fort Worth and its citizens. The awards presented throughout the year is the Foundation's opportunity to do so. 2600 108845 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 14 14 false false false false false false false true true false false true true true true false false false false false TX X Grant Summers 8175027121 1100 Hemphill Street Suite 304 Fort Worth TX 76104 X Larry Anfin President 1.00 0.00 X X 0 0 0 Tim Gilpin Vice Chair 1.00 0.00 X X 0 0 0 Carolann Morris Treasurer 1.00 0.00 X 0 0 0 Barney B Holland Jr Trustee 1.00 0.00 X 0 0 0 Kenneth Jones Trustee 1.00 0.00 X 0 0 0 Tom Law Jr Trustee 1.00 0.00 X 0 0 0 Todd Miller Trustee 1.00 0.00 X 0 0 0 James R Powell Trustee 1.00 0.00 X 0 0 0 Gloria Starling Trustee 1.00 0.00 X 0 0 0 Bret Helmer Trustee 1.00 0.00 X 0 0 0 Tiffany Burks Trustee 1.00 0.00 X 0 0 0 Dennis Shingleton Trustee 1.00 0.00 X 0 0 0 Jared Sloane Trustee 1.00 0.00 X 0 0 0 Jungus Jordan Trustee 1.00 0.00 X 0 0 0 0 false false false 0 1088175 73194 993314 1161369 0 25036 25036 0 0 0 20965 13361 7604 7604 7604 0 0 0 0 1194009 7604 25036 0 0 0 0 0 0 0 0 0 0 30000 30000 2850 2850 1750 1750 0 0 0 9701 9701 0 40 40 506 506 0 0 0 0 0 0 0 0 1661 1661 Training 51550 51550 Awards 40691 40691 Promotion Gifts 9211 9211 Zoo Weekend 4793 4793 4100 2600 1500 156853 108845 46508 1500 13776 0 0 0 0 0 0 0 0 0 1169829 0 0 0 0 0 1183605 901 0 901 X 1180992 1712 0 1182704 0 1183605 1037156 145548 X X false false false X 71540 68621 63745 76672 73194 353772 0 0 71540 68621 63745 76672 73194 353772 0 353772 30155 18564 19034 20544 25036 113333 0 0 467105 0.75740 0.78770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 993314 FMV at xfer false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Pipe and Drum - The Foundation supports Pipe and Drum, a bagpipe group made up of Fort Worth Police Department officers that plays at special events and funerals. OTHER PROGRAM SERVICES 5: Operation Progress: The Fort Worth Police Foundation donated funds to Operation Progress Fort Worth, a local non-profit organization which empowers under-served youth to become educated, ethical and productive adults who each their full potential and positively contribute to society. The organization supports participating scholars from elementary school through college with their comprehensive program called the five pillars of success. Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section B, Line 12c The Foundation obtains an annual affirmation or disclosure from each Trustee. Form 990, Part VI, Section C, Line 19 No documents available to the public. FORM 990 PART XII, LINE 2: THE FINANCIAL STATEMENTS WERE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES. THE FOUNDATION RECOGNIZES REVENUES AND EXPENSES BASED ON THE RECEIPT AND DISBURSEMENT OF CASH. INVESTMENTS ARE RECORDED AT FAIR VALUE AND INTEREST AND DIVIDENDS ARE RECOGNIZED UPON RECEIPT. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: RESOURCES FOR TRAINING, PERFORMANCE RECOGNITION AND PROMOTIONAL ACHIEVEMENT. FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: SPECIAL RECOGNITION - RECOGNIZES EXCEPTIONAL EFFORTS FORT WORTH POLICE OFFICERS.HONOR GUARD BAGPIPE CORPS - SUPPORTS THE POLICE OFFICERS WHO VOLUNTEER TO PLAY BAG PIPE MUSIC AT OFFICIAL CEREMONIES OF THE FORT WORTH POLICE DEPARTMENT AND NATIONAL LAW ENFORCEMENT AGENCIES.ZOO EVENT - PROVIDES SUPPORT FOR A COMMUNITY EVENT SPONSORED BY THE FORT WORTH POLICE DEPARTMENT. FORM 990, PART VI, SECTION B, LINE 11B: SUBMITTED TO THE CHAIR FOR REVIEW. THE CHAIR INFORMS THE FULL BOARD OF TRUSTEES OF HIS APPROVAL AND A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW. TRUSTEES REPORT BACK ANY CHANGES THEY DEEM NECESSARY. FORM 990, PART VI, SECTION B, LINE 12C: THE FOUNDATION OBTAINS AN ANNUAL AFFIRMATION OR DISCLOSURE FROM EACH TRUSTEE. FORM 990, PART VI, SECTION C, LINE 19: GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE HELD ON SITE AND AVAILABLE TO THE PUBLIC UPON REQUEST. This return appears to have been filed late due to circumstances outside of Taxpayers control, specifically, due to the timing of the IRS approval of the reinstatement of EINs not-for-profit status under Revenue Procedure 2014-11. The notification of reinstatement was received by the Taxpayer after the deadline for filing the Form 990 (letter is dated May 30, 2024). Additionally, Taxpayer brings to your attention the following:As explained in the Form 1023 filed by the organization on November 19, 2023:Fort Worth Police Foundation (Foundation) is a Texas unincorporated association whose purpose is to serve as an endowment fund to recognize and promote excellence and provide resources for training, performance recognition, and promotional achievement within the Police Department of the City of Fort Worth, Texas. The Foundation hosts an annual awards dinner to recognize excellence within the Fort Worth Police Department. The Foundation raises funds as needed to enable its operations and meet its charitable purposes.The Foundation was recognized as exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code (Code) by letter dated November 13, 2019. The Foundation was organized to replace a charitable trust recognized as exempt in 1981 (Fort Worth Police Officers Award Foundation, EIN 75-1744211). However, after obtaining exemption in 2019 for the new entity, the transfer of funds was inadvertently not completed and the Form 990 for each year since 2019 continued to be completed on behalf of the charitable trust. As a result, no Forms 990 were filed using the new (and correct) EIN thereby leading to auto-revocation. This was purely an oversight by the individuals involved and their professional advisors.Taxpayer filed a timely extension on EIN 75-1744211. Upon reinstatement of the CORRECT EIN of 84-3318173 Taxpayer filed a final return for EIN 75-1744211 (old EIN), reporting the proper transfer of all assets from the old EIN to the Correct, newly reinstated EIN of 84-3318173.Therefore, Taxpayer request that any penalty for late payment be preemptively abated, if possible, as all elements of reasonable cause have been met. Specifically:The failure to file on time was not due to neglect and the organization exercised ordinary business care and prudence. The circumstances arose only due to the timing of the IRS approval of reinstatement and is not a situation that will re-occur.Under penalties of perjury I hereby declare that the information contained in this request for abatement of late filing penalties is true and correct to the best of my knowledge and is based upon all information known to me as of the date of this letter.Cheree Bishop, CPA