Civic Intelligence

New Jersey State Association of Chiefs of Police

EIN 22-2055622 • 501(c)4 • Marlton, NJ

Profile

To promote and enhance the highest ethical and professional standards in law enforcement at all levels throughout new jersey.

751 Route 73 North No 12Marlton, NJ 08053

www.njsacop.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.27x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

8.2%

Higher net margin than 49% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$295,914

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

4.3%

Faster revenue growth than 41% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,242,785

Up $671,057 (+26%) from 2022

Liabilities

Up

$921,129

Up $346,655 (+60%) from 2022

Net Assets

Up

$2,321,656

Up $324,402 (+16%) from 2022

Revenue

Down

$3,807,974

Down $703,601 (-16%) from 2022

Expenses

Down

$3,510,621

Down $381,267 (-9.8%) from 2022

Net Income

Down

$297,353

Down $322,334 (-52%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $969,486Liabilities 2010: $82,409Net Assets 2010: $887,0772010Assets 2011: $952,390Liabilities 2011: $76,206Net Assets 2011: $876,1842011Assets 2012: $867,552Liabilities 2012: $72,135Net Assets 2012: $795,4172012Assets 2013: $1,269,939Liabilities 2013: $235,828Net Assets 2013: $1,034,1112013Assets 2014: $1,475,784Liabilities 2014: $257,594Net Assets 2014: $1,218,1902014Assets 2015: $1,525,649Liabilities 2015: $310,384Net Assets 2015: $1,215,2652015Assets 2016: $1,552,796Liabilities 2016: $419,670Net Assets 2016: $1,133,1262016Assets 2017: $1,592,907Liabilities 2017: $308,413Net Assets 2017: $1,284,4942017Assets 2018: $1,970,846Liabilities 2018: $353,136Net Assets 2018: $1,617,7102018Assets 2019: $2,473,219Liabilities 2019: $741,237Net Assets 2019: $1,731,9822019Assets 2020: $2,136,140Liabilities 2020: $615,239Net Assets 2020: $1,520,9012020Assets 2021: $2,280,449Liabilities 2021: $718,658Net Assets 2021: $1,561,7912021Assets 2022: $2,571,728Liabilities 2022: $574,474Net Assets 2022: $1,997,2542022Assets 2023: $3,242,785Liabilities 2023: $921,129Net Assets 2023: $2,321,6562023

Highlighted filing

2023

Assets$3,242,785
Liabilities$921,129
Net Assets$2,321,656

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,750,798Expenses 2010: $1,693,276Net Income 2010: $57,5222010Expenses 2011: $1,789,7972011Expenses 2012: $1,969,5012012Revenue 2013: $1,562,174Expenses 2013: $1,326,006Net Income 2013: $236,1682013Revenue 2014: $2,342,186Expenses 2014: $2,164,998Net Income 2014: $177,1882014Revenue 2015: $2,440,236Expenses 2015: $2,437,823Net Income 2015: $2,4132015Revenue 2016: $2,565,318Expenses 2016: $2,629,209Net Income 2016: -$63,8912016Revenue 2017: $2,862,140Expenses 2017: $2,713,420Net Income 2017: $148,7202017Revenue 2018: $3,106,012Expenses 2018: $2,777,551Net Income 2018: $328,4612018Revenue 2019: $3,327,316Expenses 2019: $2,987,611Net Income 2019: $339,7052019Revenue 2020: $1,801,528Expenses 2020: $2,035,915Net Income 2020: -$234,3872020Revenue 2021: $1,781,540Expenses 2021: $1,830,102Net Income 2021: -$48,5622021Revenue 2022: $4,511,575Expenses 2022: $3,891,888Net Income 2022: $619,6872022Revenue 2023: $3,807,974Expenses 2023: $3,510,621Net Income 2023: $297,3532023

Highlighted filing

2023

Revenue$3,807,974
Expenses$3,510,621
Net Income$297,353

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.24$0.92$2.32$3.81$3.51$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.57$2.00$4.51$3.89$0.62
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.72$1.56$1.78$1.83$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.62$1.52$1.80$2.04$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.74$1.73$3.33$2.99$0.34
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.35$1.62$3.11$2.78$0.33
2017Summary only. Only limited summary data is available for this year.$1.59$0.31$1.28$2.86$2.71$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.55$0.42$1.13$2.57$2.63$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.53$0.31$1.22$2.44$2.44$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.26$1.22$2.34$2.16$0.18
2013Summary only. Only limited summary data is available for this year.$1.27$0.24$1.03$1.56$1.33$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.07$0.80$1.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.08$0.88$1.79
2010Summary only. Only limited summary data is available for this year.$0.97$0.08$0.89$1.75$1.69$0.06
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 19, 2019
Return Version
2017v2.3
Gross Receipts
$3,108,077
Mission and Program Overview

Mission

To promote and enhance the highest ethical and professional standards in law enforcement at all levels throughout new jersey.

To secure a unity of action in police professional standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$643,310$1,015,466▲ $372,156
Accounts Receivable$693,268$683,122▼ $10,146
Investments in Publicly Traded Securities$109,815$237,888▲ $128,073
Investments Other Securities$111,361$0▼ $111,361
Prepaid Expenses and Deferred Charges$22,533$26,543▲ $4,010
Land, Buildings, and Equipment, Net$12,620$7,827▼ $4,793
Total Assets$1,592,907$1,970,846▲ $377,939
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$192,587$207,755▲ $15,168
Deferred Revenue$109,419$142,333▲ $32,914
Other Liabilities$6,407$3,048▼ $3,359
Total Liabilities$308,413$353,136▲ $44,723
Net Assets / Fund Balance
Unrestricted Net Assets$1,284,494$1,617,710▲ $333,216
Total Net Assets Fund Balance$1,284,494$1,617,710▲ $333,216
Total Liabilities and Net Assets / Fund Balance$1,592,907$1,970,846▲ $377,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,827$19,721$27,548
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mitchell C Sklar Esq CaeExecutive DirectorFT$172,615$82,778$255,393

Board Members and Trustees

NameTitle
Chief Gary C GubbeiPresident
Chief Richard Buzby1st Vice-president
Chief Christopher Leusner2nd Vice-president
Chief Louis Bordi3rd Vice-president
Chief John Zebrowski4th Vice-president
Chief Joseph MaddenVice President At-large
Chief R Brett MatheisTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sitework Associates INCExhibit Management ServicesPO BOX 20068, Sarasota, FL 34276$395,945
Revenue and Support

Revenue Composition

Contributions and Grants
$265,958
Program Service Revenue
$2,779,854
Investment Income
$17,507
Other Revenue
$42,693
All Other Contributions
$84,338
Change in Net Assets
$328,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,977,762
Salaries, Compensation, and Employee Benefits$799,789
Total Fundraising Expense$5,473
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$1,046,910$261,727-$1,308,637
Other Salaries and Wages$361,695$90,424-$452,119
Current Officers, Directors, Trustees, and Key Employees$103,189$149,624$5,159$257,972
Fees for Services Legal$94,657--$94,657
All Other Expenses$57,946$5,862-$63,808
Other Expenses$51,254$5,185-$51,254
Payroll Taxes$33,519$15,906$314$49,739
Occupancy$37,161$9,290-$46,451
Other Employee Benefits$27,499$6,875-$34,374
Fees for Services Accounting-$29,435-$29,435
Advertising$25,371--$25,371
Office Expenses$18,296$4,574-$22,870
Insurance$8,929$2,232-$11,161
Royalties$7,725$1,931-$9,656
Depreciation Depletion-$5,784-$5,784
Pension Plan Contributions$4,468$1,117-$5,585
Total Functional Expenses$2,182,112$589,966$5,473$2,777,551
International Activity

International Summary

Offices
0
Employees
0
Spending
$90,171

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesExchange Program With the College of Policing in the United Kingdom. Under This Exchange, the Association Sends Fellows From New Jersey Police Departments to England to Attend the Professional Policing Skills Course.00$90,171
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$3,048
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the organization are chiefs of police within the state of new jersey.

Form 990, Part VI, Section A, Line 7A

Members of the association select the board. There is a color code system established for each class of membership in the association.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent accounting firm and provided to the executive director and office manager for review. Upon approval the form is presented to the board of officers and reviewed for accuracy and completeness prior to submission to the irs.

Form 990, Part VI, Section B, Line 12C

Board of officers is required to complete a conflict of interest disclosure form annually.

Form 990, Part VI, Section B, Line 15A

The board of officers performs an annual review of executive director's performance. Upon the completion of this review, the board relies upon benchmarking data such as industry surveys and compensation studies to reach its decision regarding compensation of the executive director.

Form 990, Part VI, Section C, Line 18

The association's form 990 is available upon written request at the association's administrative office.

Form 990, Part VI, Section C, Line 19

The association's financial statements and governance policies are available upon written request at the association's administrative office. The by-laws are available on the association's website.

Filing and Contact Details

Filer

Filer Name
New Jersey State Association of Chiefs
EIN
22-2055622
Phone
8563348943
Address
751 ROUTE 73 NORTH NO 12, MARLTON, NJ 08053

Signing Officer

Name
Mitchell C Sklar Esq Cae
Title
Executive Director
Phone
8563348943
Signed
2019-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mitchell C Sklar Esq C
Formed
1989
Legal Domicile
Nj
Voting Board Members
7
Independent Board Members
7
Employees
33
Volunteers
38

Preparer

Firm
Mercadien Pc
Address
PO BOX 7648, PRINCETON, NJ 08543-7648
Preparer
Lovepreet Buttar CPA
Phone
6096899700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The board of officers selects an independent accounting firm to perform the audit of the financial statements. The board then reviews the final audit report and financial statements and approves them. The treasurer and the president of the board maintain contact with the accounting firm. The process remains unchanged from the prior year.

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance.

Raw XML AppendixShowing 400 of 541 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0683122
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SECURE A UNITY OF ACTION IN POLICE PROFESSIONAL STANDARDS.
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IRS990/AdvertisingGrp/TotalAmt025371
IRS990/AllOtherContributionsAmt084338
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IRS990/BooksInCareOfDetail/PhoneNum08563348943
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IRS990/Desc0THE ANNUAL TRAINING CONFERENCE - POLICE/SECURITY EXPO EACH YEAR, THE NJSACOP CONVENES THE ORGANIZATION'S LARGEST AND MOST IMPORTANT EVENT - THE ANNUAL TRAINING CONFERENCE AND POLICE/SECURITY EXPO. THE CONFERENCE COMBINES PROMINENT SPEAKERS AND TRAINING PROFESSIONALS, HIGH-PROFILE INCIDENT REVIEWS, AND VALUABLE LEADERSHIP INSIGHTS FOR THE POLICE EXECUTIVE WITH SOCIAL FUNCTIONS, HIGHLIGHTED BY THE INSTALLATION BANQUET. THE ANNUAL CONFERENCE IS ALSO A TIME TO LEARN, SHARE IDEAS, ESTABLISH A COMMUNICATION NETWORK, AND RENEW FRIENDSHIPS. THE EMOTIONAL HIGH POINT OF THE INSTALLATION BANQUET IS THE NJSACOP VALOR AWARDS, PRESENTED TO LAW ENFORCEMENT OFFICERS AND CIVILIANS WHO HAVE GONE OVER AND ABOVE THE CALL OF DUTY TO HELP THEIR FELLOW CITIZENS AT THE PERIL OF THEIR OWN SAFETY OR EVEN LIFE. THE ANNUAL POLICE/SECURITY EXPO IS ONE OF THE LARGEST LAW ENFORCEMENT-RELATED TRADESHOWS IN NORTH AMERICA. OVER 650 VENDORS AND 7,500 ATTENDEES CONVERGE ON THE ATLANTIC CITY CONVENTION CENTER FOR TWO DAYS TO VIEW AND TRY OUT THE LATEST IN TOOLS, TECHNOLOGY, HARDWARE AND SOFTWARE FOR THE POLICE AND SECURITY PROFESSION.
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IRS990/Form990PartVIISectionAGrp/PersonNm1CHIEF RICHARD BUZBY
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IRS990/Form990PartVIISectionAGrp/PersonNm3CHIEF LOUIS BORDI
IRS990/Form990PartVIISectionAGrp/PersonNm4CHIEF JOHN ZEBROWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm5CHIEF JOSEPH MADDEN
IRS990/Form990PartVIISectionAGrp/PersonNm6CHIEF R BRETT MATHEIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33RD VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt44TH VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
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IRS990/MissionDesc0TO PROMOTE AND ENHANCE THE HIGHEST ETHICAL AND PROFESSIONAL STANDARDS IN LAW ENFORCEMENT AT ALL LEVELS THROUGHOUT NEW JERSEY.
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IRS990/OtherExpensesGrp/Desc1SAFE DRIVING PROGRAM EX
IRS990/OtherExpensesGrp/Desc2EXAM AND ACCREDITATION
IRS990/OtherExpensesGrp/Desc3INTERNATIONAL ASSOC. CH
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IRS990/ProgramServiceRevenueGrp/Desc0TRAINING & EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1EXAMS & ACCREDITATION
IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCES & BANQUETS
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc4INITIATION FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0EXAMINATIONS OF POLICE OFFICERS AND TRAINEES SINCE 1945, THE NJSACOP HAS ADMINISTERED POLICE EXAMINATIONS AS A COST-EFFECTIVE SERVICE TO NEW JERSEY MUNICIPALITIES. DURING THESE YEARS, THE NJSACOP HAS KEPT PACE WITH THE EVER-CHANGING REQUIREMENTS OF THE POLICE TESTING FIELD TO ENSURE THE INSTITUTION AND MAINTENANCE OF THE HIGHEST STANDARDS OF POLICE PERFORMANCE. THE QUESTIONS ARE DEVELOPED TO TEST A CANDIDATE'S KNOWLEDGE OF KEY LAW ENFORCEMENT, CRIMINAL JUSTICE AND ADMINISTRATIVE ISSUE AREAS, AND CAN ALSO BE TAILORED FOR THE PARTICULAR NEEDS OF THE AGENCY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0TRAINING AND ACCREDITATIONNJSACOP PROVIDES MULTIPLE EDUCATIONAL PROGRAMS FOR THE DEVELOPMENT OF FUTURE LAW ENFORCEMENT LEADERS AND ACCREDITATION OF LAW ENFORCEMENT AGENCIES. NJSACOP OFFERS A VARIETY OF PRAGMATIC, CUTTING-EDGE PROGRAMS AND SERVICES DESIGNED TO CONTRIBUTE DIRECTLY TO ORGANIZATIONAL AND INDIVIDUAL PERFORMANCE. NJSACOP'S CATALOG OF COURSES INCLUDES THE COMMAND AND LEADERSHIP ACADEMY, NEW JERSEY POLICE EXECUTIVE INSTITUTE, LAW ENFORCEMENT EXECUTIVE LEADERSHIP SEMINAR, AND THE POLICE CHIEFS IN-SERVICE TRAINING SEMINAR.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROGRAMS ARE HELD THROUGHOUT THE YEAR TO PROMOTE THE POLICE CHIEFS ORGANIZATIONAL GOALS AND STRATEGIES AND TO FACILITATE COMMUNICATION AMONG THE MEMBERSHIP.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EXCHANGE PROGRAM WITH THE COLLEGE OF POLICING IN THE UNITED KINGDOM. UNDER THIS EXCHANGE, THE ASSOCIATION SENDS FELLOWS FROM NEW JERSEY POLICE DEPARTMENTS TO ENGLAND TO ATTEND THE PROFESSIONAL POLICING SKILLS COURSE.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MITCHELL C SKLAR ESQ CAE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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