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San Francisco Police Officers Association Legal Defense Fund

Organization summary

Type of Nonprofit

Designated as a Voluntary employees' beneficiary associations, which provide payment of life, sickness, accident or other benefits to members.

Category: Mutual/Membership Benefit Organizations, Other / Voluntary Employees Beneficiary Associations (Non-Government) (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$307k (2024)

Expenses
$189k (2024)

Total Assets
$27.9k (2024)

Total Liabilities
$610k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$307,242
Expenses
$189,172
Net Income
$118,070
Net Assets
-$582,230
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $307,242
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $27,944
Total Liabilities $610,174
Net Assets -$582,230
Compensation
Key Employees and Officers Compensation Related Other
Tracy Mccray (Trustee) $0 $85,777 $0
Kevin Worrell (Trustee) $0 $30,603 $0
Louis Wong (Trustee) $0 $23,755 $0
Daniel Kelly (Trustee) $0 $18,000 $0
Gaetano Acerra Jr (Trustee) $0 $17,200 $0
Danny Miller (Trustee) $0 $10,800 $0
Pavel Khmarskiy (Trustee) $0 $10,800 $0
Josh Mcfall (Trustee) $0 $7,200 $0
Jesus Pena (Trustee) $0 $7,200 $0
Kevin Lynch (Trustee (Former)) $0 $1,500 $0

Document Links

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$390,194
Expenses
$282,416
Net Income
$107,778
Net Assets
-$700,300
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $390,194
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $111,264
39.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $19,648
Total Liabilities $719,948
Net Assets -$700,300
Compensation
Key Employees and Officers Compensation Related Other
Tracy Mccray (Trustee) $0 $82,866 $0
Kevin Worrell (Trustee) $0 $29,593 $0
Daniel Kelly (Trustee) $0 $18,271 $0
Sean Perdomo (Trustee (Former)) $0 $18,000 $0
Kevin Lynch (Trustee) $0 $18,000 $0
Louis Wong (Trustee) $0 $16,400 $0
Danny Miller (Trustee) $0 $11,800 $0
Pavel Khmarskiy (Trustee) $0 $10,800 $0
Josh Mcfall (Trustee) $0 $5,600 $0
Jesus Pena (Trustee) $0 $5,600 $0
Lawrence Chan (Trustee (Former)) $0 $5,400 $0
Thomas Mcwilliams (Trustee (Former)) $0 $4,800 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$602,525
Expenses
$651,324
Net Income
-$48,799
Net Assets
-$808,078
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $602,525
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $23,356
Total Liabilities $831,434
Net Assets -$808,078
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee (Former)) $0 $80,380 $0
Tracy Mccray (Trustee) $0 $71,006 $0
Kevin Worrell (Trustee) $0 $28,231 $0
Sean Perdomo (Trustee) $0 $18,000 $0
Matt Lobre (Trustee (Former)) $0 $16,363 $0
Daniel Kelly (Trustee) $0 $14,060 $0
Kevin Lynch (Trustee) $0 $13,600 $0
Lawrence Chan (Trustee) $0 $10,800 $0
Pavel Khmarskiy (Trustee) $0 $10,200 $0
Danny Miller (Trustee) $0 $8,400 $0
Thomas Mcwilliams (Trustee) $0 $6,600 $0
Daniel Laval (Trustee (Former)) $0 $4,200 $0
Thomas Johnson (Trustee (Former)) $0 $1,600 $0
M Gavin Mceachern (Trustee (Former)) $0 $600 $0
Michael Nevin (Trustee (Former)) $0 $600 $0
Mikayla Connell (Trustee (Former)) $0 $600 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$643,839
Expenses
$819,784
Net Income
-$175,945
Net Assets
-$759,279
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $643,839
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,915
Total Liabilities $782,194
Net Assets -$759,279
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $108,771 $0
Tracy Mccray (Trustee) $0 $36,458 $0
Matt Lobre (Trustee) $0 $21,600 $0
Sean Perdomo (Trustee) $0 $18,000 $0
Kevin Worrell (Trustee) $0 $18,000 $0
Lawrence Chan (Trustee) $0 $10,800 $0
Daniel Laval (Trustee) $0 $7,200 $0
Mikayla Connell (Trustee) $0 $2,800 $0
M Gavin Mceachern (Trustee) $0 $0 $0
Michael Nevin (Trustee) $0 $0 $0
Thomas Johnson (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$607,993
Expenses
$722,629
Net Income
-$114,636
Net Assets
-$583,334
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $607,993
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $19,302
Total Liabilities $602,636
Net Assets -$583,334
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $111,239 $3,337
Tracy Mccray (Trustee) $0 $33,778 $0
Sean Perdomo (Trustee) $0 $21,600 $0
Kevin Worrell (Trustee) $0 $18,600 $0
Matt Lobre (Trustee) $0 $15,600 $0
Kevin Lyons (Trustee) $0 $12,400 $0
Richard Andreotti (Trustee (Former)) $0 $11,000 $0
Daniel Laval (Trustee) $0 $10,400 $0
Lawrence Chan (Trustee) $0 $10,400 $0
Mikayla Connell (Trustee) $0 $10,400 $0
Thomas Johnson (Trustee) $0 $6,000 $0
Joan Cronin (Trustee (Former)) $0 $5,200 $0
M Gavin Mceachern (Trustee) $0 $2,400 $0
Michael Nevin (Trustee) $0 $2,400 $0
John Van Koll (Trustee (Former)) $0 $1,600 $0

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Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$543,502
Expenses
$679,995
Net Income
-$136,493
Net Assets
-$468,698
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $543,502
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $19,596
Total Liabilities $488,294
Net Assets -$468,698
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $112,548 $3,376
Richard Andreotti (Trustee) $0 $31,269 $0
Tracy Mccray (Trustee) $0 $22,465 $0
Matt Lobre (Trustee) $0 $22,239 $0
Sean Perdomo (Trustee) $0 $21,600 $0
Kevin Lyons (Trustee) $0 $14,400 $0
Thomas Johnson (Trustee) $0 $10,800 $0
John Van Koll (Trustee) $0 $9,600 $0
Joan Cronin (Trustee) $0 $7,200 $0
Michael Nevin (Trustee) $0 $2,400 $0
M Gavin Mceachern (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$538,437
Expenses
$620,367
Net Income
-$81,930
Net Assets
-$332,205
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $538,437
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $62,478
Total Liabilities $394,683
Net Assets -$332,205
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $86,190 $2,586
Martin Halloran (Trustee (Former)) $0 $88,543 $2,656
Tracy Mccray (Trustee) $0 $13,800 $0
Joan Cronin (Trustee) $0 $6,000 $0
Michael Nevin (Trustee) $0 $2,400 $0
Stephan Val Kirwan (Trustee (Former)) $0 $9,000 $0
John Van Koll (Trustee) $0 $9,600 $0
Kevin Lyons (Trustee) $0 $13,200 $0
M Gavin Mceachern (Trustee) $0 $0 $0
Sean Perdomo (Trustee) $0 $18,140 $0
Richard Andreotti (Trustee) $0 $24,694 $0
Matt Lobre (Trustee) $0 $12,300 $0
Thomas Johnson (Trustee) $0 $1,100 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$423,986
Expenses
$276,215
Net Income
$147,771
Net Assets
-$250,275
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $423,986
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,923
Total Liabilities $273,198
Net Assets -$250,275
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $32,944 $988
Martin Halloran (Trustee) $0 $102,399 $3,072
Joe Valdez (Trustee (Former)) $0 $1,200 $0
Tracy Mccray (Trustee) $0 $9,600 $0
Joan Cronin (Trustee) $0 $7,200 $0
Michael Nevin (Trustee) $0 $3,400 $0
Stephan Val Kirwan (Trustee) $0 $14,400 $0
John Van Koll (Trustee) $0 $9,900 $0
Kevin Lyons (Trustee) $0 $13,200 $0
M Gavin Mceachern (Trustee) $0 $0 $0
Sean Perdomo (Trustee) $0 $17,104 $0
Richard Andreotti (Trustee) $0 $18,284 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$358,716
Expenses
$154,859
Net Income
$203,857
Net Assets
-$398,046
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $358,716
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $17,428
Total Liabilities $415,474
Net Assets -$398,046
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $33,292 $999
Martin Halloran (Trustee) $0 $101,449 $3,043
Joe Valdez (Trustee) $0 $15,110 $0
Mark Madsen (Trustee) $0 $3,000 $0
Joan Cronin (Trustee) $0 $0 $0
Michael Nevin (Trustee) $0 $18,928 $0
Stephan Val Kirwan (Trustee) $0 $14,575 $0
John Van Koll (Trustee) $0 $13,200 $0
Kevin Lyons (Trustee) $0 $13,200 $0
Joseph Mccloskey (Trustee) $0 $7,200 $0
Sean Perdomo (Trustee) $0 $9,744 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$973,278
Expenses
$731,731
Net Income
$241,547
Net Assets
-$601,903
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $973,278
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $101,824
Total Liabilities $703,727
Net Assets -$601,903
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $33,914 $1,017
Martin Halloran (Trustee) $0 $100,603 $3,018
Joe Valdez (Trustee) $0 $14,540 $0
Mark Madsen (Trustee) $0 $6,000 $0
Joan Cronin (Trustee) $0 $0 $0
Michael Nevin (Trustee) $0 $15,369 $0
Stephan Val Kirwan (Trustee) $0 $14,400 $0
John Van Koll (Trustee) $0 $13,200 $0
Kevin Lyons (Trustee) $0 $13,200 $0
Joseph Mccloskey (Trustee) $0 $8,600 $0
Sean Perdomo (Trustee) $0 $5,000 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$830,924
Expenses
$45,857
Net Income
$785,067
Net Assets
-$843,450
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $830,924
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $11,761
Total Liabilities $855,211
Net Assets -$843,450
Compensation
Key Employees and Officers Compensation Related Other
Tony Montoya (Trustee) $0 $28,635 $0
Martin Halloran (Trustee) $0 $98,492 $2,955
Joe Valdez (Trustee) $0 $12,000 $0
Mark Madsen (Trustee) $0 $8,100 $0
John Evans (Trustee (Former)) $0 $8,600 $0
Brian Stansbury (Trustee (Former)) $0 $2,000 $0
Michael Nevin (Trustee) $0 $12,963 $0
Stephan Val Kirwan (Trustee) $0 $10,600 $0
John Van Koll (Trustee) $0 $13,200 $0
Kevin Lyons (Trustee) $0 $13,200 $0
Matt Mason (Trustee) $0 $4,600 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$286,276
Expenses
$1,949,176
Net Income
-$1,662,900
Net Assets
-$1,628,517
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $286,276
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $119,391
Total Liabilities $1,747,908
Net Assets -$1,628,517

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$259,621
Expenses
$271,190
Net Income
-$11,569
Net Assets
$34,383
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $259,621
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $69,324
Total Liabilities $34,941
Net Assets $34,383

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$455,732
Expenses
$386,872
Net Income
$68,860
Net Assets
$45,952
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $455,732
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $106,279
Total Liabilities $60,327
Net Assets $45,952

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
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