State Troopers Fraternal Association of New Jersey

“The association has members. All enlisted troopers of the new jersey state police below the rank of sergeant are eligible for membership.”

“The members are entitled to vote to elect the members of the governing board.”

“The members are eligible to vote on approving changes in the organization's bylaws and approving other significant decisions of the governing board.”

“The president and treasurer review the form 990 before it is filed with the internal revenue service.”

“The organization's board periodically reviews and establishes the officers compensation and establishes the compensation for the employees. Compensation is determined based on performance and economic factors. Periodically the board will examine the compensation of similar positions in the immediate geographic area as well as those throughout the region.”

“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request.”

“The modified cash basis is a method that combines elements of the two major bookkeeping practices: cash and accrual accounting; recording sales and expenses for long-term assets on an accrual basis and those of short-term assets on a cash basis.”

“An amended return is being filed to in order to conform to the organization's december 31, 2023 financial statements. A listing of all of the changes to the form 990 is as follows: 1. Page 1, box g: gross receipts was restated to reflect the updated revenue reported in part viii. 2. Part i, lines 9, 12, 15, 17, 18, 19, 20, 21, and 22: these amounts were updated to reflect the changes reported in their respective parts of the return due to the issuance of the financial statements. 3. Part viii, lines 2, 3, 11a, 11b, 11c, and 12: the revenue on these lines were updated to agree to the financial statements. 4. Part ix, lines 9, 10, 11a, 11b, 11c, 11g, 13, 16, 22, 24a, 24b, and 25: these amounts were updated to reflect the functional allocation per the financial statements. 5. Part x, lines 1, 2, 4, 10a, 10b, 10c, 15, 16, 17, 19, 21, 23, 25, 26, 27, 32, and 33: these amounts were updated to agree to the financial statements. 6. Part xi, lines 1, 2, 3, and 10: these amounts were updated for the changes reported in part viii and part ix, as mentioned above as well as to agree to the financial statements. 7. Schedule o: narratives were updated with regards to the changes mentioned above.”