TY 2024 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) ANASS KHELIK......................................................................
CHAIRMAN OF THE REPRESENTATIVES

5.0
.................
0.0

(2) BRIDGET ANDREWS......................................................................
SECRETARY

5.0
.................
0.0

(3) C W DENOVELLIS......................................................................
TREASURER

15.0
.................
0.0

7,800

(4) JARROD FIREBAUGH......................................................................
SGT AT ARMS

5.0
.................
0.0

(5) MICHAEL JACKSON......................................................................
PRESIDENT

5.0
.................
0.0

(6) ROBERT PABLO......................................................................
VICE PRESIDENT

5.0
.................
0.0

9,000

(7) BRET GAREGNANI......................................................................
2ND VICE PRESIDENT

5.0
.................
0.0

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

Return Reference	Explanation
Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS	MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

FRATERNAL ORDER OF POLICE SHERIFF LODGE NO 27

Employer identification number

84-1132204

Return Reference	Explanation
Form 990, Part III, Line 4a	THE PROGRAMS OF THE ORGANIZATION ARE AS FOLLOWS: TO PROMOTE PUBLIC ACCEPTANCE AND AWARENESS OF PROFESSIONAL EFFORTS FOR IMPROVEMENT OF THE DENVER DEPUTY SHERIFFS AND AFFILIATED EMPLOYEES THROUGH EDUCATIONAL SEMINARS, WORKSHOPS, CONFERENCES AND OTHER EDUCATIONAL ACTIVITIES. THESE ACTIVITIES SHALL BE OPEN TO ALL MEMBERS OF THE FRATERNAL ORDER OF POLICE. TO ENLIST THE SUPPORT OF BOTH PUBLICLY AND PRIVATELY EMPLOYED PROFESSIONALS, LAW ENFORCEMENT OFFICIALS AND LEGISLATORS IN RESEARCH, INTRODUCTION AND REPEAL OF NEW AND OLD LEGISLATION, AND EDUCATIONAL ACTIVITIES WHICH INCREASE THE PUBLIC'S KNOWLEDGE OF THE VARIOUS COMPONENTS OF THE DENVER SHERIFF DEPARTMENT, INCLUDING THE AVAILABLE SERVICES, CAPABILITIES, PROBLEMS, AND NEEDS OF THIS AGENCY. TO STRENGTHEN THE PROFESSIONAL STATUS OF DENVER SHERIFF PERSONNEL AND AFFILIATED EMPLOYEES BY INCREASING AWARENESS, INSTRUCTING MEMBERS AND THE PUBLIC BY DISSEMINATING KNOWLEDGE AND INFORMATION ABOUT NEW INNOVATIVE TECHNIQUES, TRAINING, OR PROGRAMS WHICH IMPROVE THE WORKING CONDITIONS OF ALL EMPLOYEES. TO PROMOTE THE CODE OF ETHICS AND STANDARD FOR PROFESSIONAL CONDUCT AS ESTABLISHED BY FEDERAL, STATE AND CITY STATUTES, CAREER SERVICE AUTHORITY RULES, DEPARTMENTAL ORDERS, POLICIES OF THE CITY AND COUNTY OF DENVER, AND THAT OF THE DENVER SHERIFF DEPARTMENT. TO PROMOTE CITIZEN SUPPORT IN THE EDUCATIONAL ACTIVITIES CONDUCTED BY THIS ORGANIZATION AND TO HAVE PUBLISHED BROCHURES, NEWSLETTERS, JOURNALS OR OTHER MATERIALS OF INSTRUCTION TO ENHANCE THE KNOWLEDGE AND SKILL LEVELS OF INTERESTED MEMBERS OF THE PUBLIC AND MEMBERS OF THIS ORGANIZATION. TO ACQUAINT MEMBERS OF THIS ORGANIZATION WITH THE TOTAL SCOPE OF THEIR DUTIES AS THEY ARE GOVERNED BY ESTABLISHED LEGISLATION, STATUTES, RULES, ORDERS, AND PROCEDURES OF THE STATE OF COLORADO, CITY AND COUNTY OF DENVER, AND THE SHERIFF DEPARTMENT.
Form 990, Part VI, Line 6 , 7A, & 7B - MEMBERS	THERE ARE SIX DIFFERENT LEVELS OF LODGE MEMBERSHIP. ONLY MEMBERS DESIGNATED AS ACTIVE MEMBERS HAVE THE RIGHT TO VOICE OR VOTE ON OFFICERS OR ANY LODGE MATTER. ONLY ACTIVE MEMBERS MAY PROPOSE AND VOTE ON AMENDMENTS TO THE CONSTITUTION.
Form 990, Part VI, Line 11b Review of form 990 by governing body	THE FORM 990 IS PREPARED BY A THIRD PARTY. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
Form 990, Part VI, Line 19 Required documents available to the public	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

1	Briefly describe the organization’s mission or most significant activities: THE PRIMARY PURPOSE OF THIS ORGANIZATION IS TO ACT AS THE COLLECTIVE BARGAINING AGENT FOR THE SHERIFF POLICE OF THE CITY OF DENVER.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	5
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	120,371	5,914
9	Program service revenue (Part VIII, line 2g) .........	455,986	474,476
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	4	3
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	576,361	480,393
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	3,554	2,688
14	Benefits paid to or for members (Part IX, column (A), line 4).....	301,935	335,615
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	18,750	16,800
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	124,270	5,378
b	Total fundraising expenses (Part IX, column (D), line 25) 5,378
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	116,205	101,197
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	564,714	461,678
19	Revenue less expenses. Subtract line 18 from line 12.......	11,647	18,715
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	109,189	117,904
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	109,189	117,904

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	SEE SCHEDULE O

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	16,800	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	5,914

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		5,914

		Business Code
2a	Membership Dues	813410	474,476	474,476
b
c
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		474,476

3 Investment income (including dividends, interest, and othersimilar amounts) ......			3			3
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c	0	0
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			480,393	474,476	0	3

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	2,688
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	335,615
5	Compensation of current officers, directors, trustees, and key employees ...........	16,800
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17	5,378
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....
13	Office expenses .......	41,061
14	Information technology ......	4,788
15	Royalties ..
16	Occupancy ...........
17	Travel ............	1,266
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	9,687
20	Interest ...........
21	Payments to affiliates .......	37,781
22	Depreciation, depletion, and amortization ..
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	FOOD	1,340
b	MERCHANDISE	5,274
c
d
e	All other expenses	0
25	Total functional expenses. Add lines 1 through 24e	461,678
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			108,288	1	117,003
2	Savings and temporary cash investments .........			901	2	901
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	10,043
b	Less: accumulated depreciation	10b	10,043	0	10c	0
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			0	12
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			0	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			109,189	16	117,904

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25	0
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	109,189	29	117,904
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	109,189	32	117,904
33	Total liabilities and net assets/fund balances ........	109,189	33	117,904

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	10,043	10,043	0
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				0

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII