﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T20:18:05-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>943027208</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DANNY N K LAM CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>567 PINE STREET STE 201</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94108</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>392072004</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FILIPINO AMERICAN LAW ENFORCEMENT OFFICER ASSOC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FILI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 77086</AddressLine1Txt>
        <CityNm>San Francisco</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94107</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEBRAH VAN PATTEN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <SignatureDt>2024-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Danny N K Lam CPA</PreparerPersonNm>
      <PTIN>P01455283</PTIN>
      <PhoneNum>4159821768</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>156460</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13709</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2378</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>109230</MembershipDuesAmt>
      <InvestmentIncomeAmt>14</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>31129</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>88036</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-56907</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>68424</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>26274</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>17618</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3586</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>6109</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>21490</OtherExpensesTotalAmt>
      <TotalExpensesAmt>75077</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6653</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>140674</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>134021</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>140674</BOYAmt>
        <EOYAmt>134021</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>140674</BOYAmt>
        <EOYAmt>134021</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>140674</BOYAmt>
        <EOYAmt>134021</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE EQUAL OPORTUNTIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS, GIFTS, AND DONATIONS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>26274</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONFERENCES AND MEETINGS TO PROMOTE EQUAL OPPORTUNITY INTO THE FIELD OF LAW ENFORCEMENT TO PRESERVE AND PROTECT THE RIGHTS AND OPPORTUNITIES IN THEIR FIELDS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>88036</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>114310</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANCIS FELICIANO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE QUEMA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MICHELLE QUEMA</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 77086</AddressLine1Txt>
          <CityNm>San Francisco</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94107</ZIPCd>
        </USAddress>
        <PhoneNum>4156430411</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>87278</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>104169</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84058</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>152595</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>125317</CurrentTaxYearAmt>
        <TotalAmt>553417</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>36127</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10362</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13582</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19281</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31129</CurrentTaxYearAmt>
        <TotalAmt>110481</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>123405</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>114531</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97640</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>171876</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>156446</CurrentTaxYearAmt>
        <TotalAmt>663898</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>663898</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>28</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>90</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>145</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>28</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>90</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4</CurrentTaxYearAmt>
        <TotalAmt>145</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>123433</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>114621</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97656</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>171883</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>156450</CurrentTaxYearAmt>
        <TotalAmt>664043</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99980</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>CA</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SCHOLARSHIP</Event1Nm>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GIFTS AND DONATIONS Grantee VARIOUS Relationship COMMUNITY AND NON PROFIT ORGAN Amount 15,474Activity SCHOLARSHIPS Grantee VARIOUS Relationship SCHOLARSHIP RECEIPENTS Amount 10,800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountWEBSITE 100ADMIN EXPENSE 13,465DUES SUBSCRIPTIONS 1,427SUPPLIES 315FEES 25PROMOTION/MARKETING 6,158</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>