Civic Intelligence

Lowell Police Association Inc

EIN 26-3724057 • 501(c)5 • Lowell, MA

Profile

To provide labor representation and emergency funds for injured, disabled and deceased police officers and families.

50 Arcand DriveLowell, MA 01852

lowellpoliceassociation.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

33rd percentile

-3.6%

Higher net margin than 33% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

78th percentile

$10,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

35th percentile

-3.9%

Faster asset growth than 35% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-1.3%

Faster revenue growth than 42% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$171,741

Down $7,015 (-3.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$171,741

Down $7,015 (-3.9%) from 2024

Revenue

Down

$193,993

Down $2,605 (-1.3%) from 2024

Expenses

Down

$201,008

Down $13,163 (-6.1%) from 2024

Net Income

Up

-$7,015

Up $10,558 (+60%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $120,065Liabilities 2012: $0Net Assets 2012: $120,0652012Assets 2013: $137,004Liabilities 2013: $0Net Assets 2013: $137,0042013Assets 2014: $141,808Liabilities 2014: $0Net Assets 2014: $141,8082014Assets 2015: $138,281Liabilities 2015: $0Net Assets 2015: $138,2812015Assets 2016: $145,493Liabilities 2016: $0Net Assets 2016: $145,4932016Assets 2017: $175,805Liabilities 2017: $0Net Assets 2017: $175,8052017Assets 2018: $171,935Liabilities 2018: $0Net Assets 2018: $171,9352018Assets 2019: $191,903Liabilities 2019: $0Net Assets 2019: $191,9032019Assets 2020: $214,990Liabilities 2020: $0Net Assets 2020: $214,9902020Assets 2021: $205,609Liabilities 2021: $0Net Assets 2021: $205,6092021Assets 2022: $190,323Liabilities 2022: $0Net Assets 2022: $190,3232022Assets 2023: $196,329Liabilities 2023: $0Net Assets 2023: $196,3292023Assets 2024: $178,756Liabilities 2024: $0Net Assets 2024: $178,7562024Assets 2025: $171,741Liabilities 2025: $0Net Assets 2025: $171,7412025

Highlighted filing

2025

Assets$171,741
Liabilities$0
Net Assets$171,741

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $118,9972012Expenses 2013: $140,0252013Revenue 2014: $158,065Expenses 2014: $153,261Net Income 2014: $4,8042014Revenue 2015: $203,792Expenses 2015: $207,319Net Income 2015: -$3,5272015Revenue 2016: $184,940Expenses 2016: $177,728Net Income 2016: $7,2122016Revenue 2017: $218,769Expenses 2017: $188,457Net Income 2017: $30,3122017Revenue 2018: $205,667Expenses 2018: $209,537Net Income 2018: -$3,8702018Revenue 2019: $210,502Expenses 2019: $190,534Net Income 2019: $19,9682019Revenue 2020: $206,745Expenses 2020: $183,659Net Income 2020: $23,0862020Revenue 2021: $207,123Expenses 2021: $216,504Net Income 2021: -$9,3812021Revenue 2022: $206,926Expenses 2022: $214,617Net Income 2022: -$7,6912022Revenue 2023: $215,762Expenses 2023: $209,756Net Income 2023: $6,0062023Revenue 2024: $196,598Expenses 2024: $214,171Net Income 2024: -$17,5732024Revenue 2025: $193,993Expenses 2025: $201,008Net Income 2025: -$7,0152025

Highlighted filing

2025

Revenue$193,993
Expenses$201,008
Net Income-$7,015

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$1.94$2.01$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.00$1.79$1.97$2.14$0.18
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.00$1.96$2.16$2.10$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.00$1.90$2.07$2.15$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.00$2.06$2.07$2.17$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.00$2.15$2.07$1.84$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.00$1.92$2.11$1.91$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$2.06$2.10$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.00$1.76$2.19$1.88$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$1.85$1.78$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$2.04$2.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$1.58$1.53$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.37$1.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$193,993
Mission and Program Overview

Mission

To provide labor representation and emergency funds for injured, disabled and deceased police officers and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$175,416$166,551▼ $8,865
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$178,756$171,741▼ $7,015
Other Assets Total$3,340$5,190▲ $1,850
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$178,756$171,741▼ $7,015
Total Net Assets Fund Balance$178,756$171,741▼ $7,015
Total Liabilities and Net Assets / Fund Balance$178,756$171,741▼ $7,015

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$5,937$5,937
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Danny BritoPresidentPT$10,000$10,000
Jose SantiagoSecretaryPT$6,500$6,500
David LavoieVice-presidentPT$4,000$4,000
Robert JoyceDirector-$2,800$2,800
Daniel KinganDirector-$1,200$1,200
Daniel WestawayDirector-$1,200$1,200
Timothy CooperDirector-$1,200$1,200
Timothy WhalenDirector-$500$500
Jeffrey PeltonDirector-$400$400

Board Members and Trustees

NameTitle
Christopher OsbornTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$193,060
Program Service Revenue
$846
Investment Income
$87
Other Revenue
$0
All Other Contributions
$193,060
Change in Net Assets
$-7,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,208
Salaries, Compensation, and Employee Benefits$27,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$81,198--$81,198
Current Officers, Directors, Trustees, and Key Employees$27,800--$27,800
All Other Expenses$6,754--$6,754
Office Expenses-$3,987-$3,987
Other Expenses$3,984--$3,984
Travel-$3,284-$3,284
Fees for Services Accounting-$3,013-$3,013
Total Functional Expenses$190,724$10,284$0$201,008
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft of form 990 is provided to all board members for discussion and approval before it is filed with the irs.

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

The organization's policies stipulate that all activites undertaken with related parties must be disclosed, and conducted at arm's length. Furthermore, parties in a related transaction must disclose that fact, and withdraw from any approval or transaction activity.

Form 990, Part VI, Section B, line 15B

The process for determining the compensation for board members is reviewed and approved by an independent committee. All persons with a conflict of interest are precluded from voting on such matters. Use of data from comparable entities is the threshold for compensation figures, and documentation is kept concerning these matters.

Form 990, Part VI, Section C, line 18

The organization makes its tax returns and tax exempt application documents available upon request.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and conflict of interest policy available to the public upon request. Financial statements are not required, and have not been prepared.

Filing and Contact Details

Filer

Filer Name
Lowell Police Association Inc
EIN
26-3724057
Phone
9785057222
Address
50 ARCAND DRIVE, LOWELL, MA 01852

Signing Officer

Name
Christopher Osborn
Title
Treasurer
Phone
9785057222
Signed
2025-10-22

Organization Details

Principal Officer
Christopher Osborn
Formed
2008
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Hajiani CPA LLC
Address
697 BROADWAY, SOMERVILLE, MA 02144-2244
Preparer
Amir Hajiani
Phone
6175105786
Raw XML Appendix361 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
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE LABOR REPRESENTATION AND EMERGENCY FUNDS FOR INJURED, DISABLED AND DECEASED POLICE OFFICERS AND FAMILIES.
IRS990/AllOtherContributionsAmt0193060
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06754
IRS990/AllOtherExpensesGrp/TotalAmt06754
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRISTOPHER OSBORN
IRS990/BooksInCareOfDetail/PhoneNum09785057222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt052 ARCAND DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001852
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0175416
IRS990/CashNonInterestBearingGrp/EOYAmt0166551
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt027800
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt027800
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0193060
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt087
IRS990/CYOtherExpensesAmt0173208
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0846
IRS990/CYRevenuesLessExpensesAmt0-7015
IRS990/CYSalariesCompEmpBnftPaidAmt027800
IRS990/CYTotalExpensesAmt0201008
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0193993
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE LABOR REPRESENTATION FOR COLLECTIVE BARGAINING AGREEMENTS AND NEGOTIATE LABOR GRIEVANCES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03013
IRS990/FeesForServicesAccountingGrp/TotalAmt03013
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt081198
IRS990/FeesForServicesLegalGrp/TotalAmt081198
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0TIMOTHY COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm1DANIEL KINGAN
IRS990/Form990PartVIISectionAGrp/PersonNm2TIMOTHY WHALEN
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT JOYCE
IRS990/Form990PartVIISectionAGrp/PersonNm4DANIEL WESTAWAY
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFFREY PELTON
IRS990/Form990PartVIISectionAGrp/PersonNm6CHRISTOPHER OSBORN
IRS990/Form990PartVIISectionAGrp/PersonNm7DANNY BRITO
IRS990/Form990PartVIISectionAGrp/PersonNm8JOSE SANTIAGO
IRS990/Form990PartVIISectionAGrp/PersonNm9DAVID LAVOIE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt32800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt710000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt86500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt94000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE-PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0193993
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt087
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt087
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05937
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt05937
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LABOR REPRESENTATION AND EMERGENCY FUNDS FOR INJURED, DISABLED AND DECEASED POLICE OFFICERS AND FAMILIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0178756
IRS990/NetAssetsOrFundBalancesEOYAmt0171741
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0171741
IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03340
IRS990/OtherAssetsTotalGrp/EOYAmt05190
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CIVIC EVENTS/MEALS
IRS990/OtherExpensesGrp/Desc1DONATIONS/GIFTS
IRS990/OtherExpensesGrp/Desc2SCHEDULING STUDY
IRS990/OtherExpensesGrp/Desc3TRAINING
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IRS990/OtherExpensesGrp/ProgramServicesAmt26753
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IRS990/OtherExpensesGrp/TotalAmt117598
IRS990/OtherExpensesGrp/TotalAmt26753
IRS990/OtherExpensesGrp/TotalAmt33984
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHRISTOPHER OSBORN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE EMERGENCY FUNDING FOR INJURED OR DISABLED POLICE OFFICERS (ACTIVE OR RETIRED) AND THEIR FAMILIES, MEMORIAL SERVICES FOR DECEASED OFFICERS, LIFE INSURANCE AND COUNSELING FOR FAMILIES.
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROMOTE PUBLIC AWARENESS CONCERNING PUBLIC SAFETY AND SPONSOR LOCAL SCHOOL, CIVIC AND OTHER CHILDREN EVENTS.
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt0195925
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0172306
IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt0-17573
IRS990/PYSalariesCompEmpBnftPaidAmt041865
IRS990/PYTotalExpensesAmt0214171
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0196598
IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05937
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05937
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR DISCUSSION AND APPROVAL BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S POLICIES STIPULATE THAT ALL ACTIVITES UNDERTAKEN WITH RELATED PARTIES MUST BE DISCLOSED, AND CONDUCTED AT ARM'S LENGTH. FURTHERMORE, PARTIES IN A RELATED TRANSACTION MUST DISCLOSE THAT FACT, AND WITHDRAW FROM ANY APPROVAL OR TRANSACTION ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS FOR DETERMINING THE COMPENSATION FOR BOARD MEMBERS IS REVIEWED AND APPROVED BY AN INDEPENDENT COMMITTEE. ALL PERSONS WITH A CONFLICT OF INTEREST ARE PRECLUDED FROM VOTING ON SUCH MATTERS. USE OF DATA FROM COMPARABLE ENTITIES IS THE THRESHOLD FOR COMPENSATION FIGURES, AND DOCUMENTATION IS KEPT CONCERNING THESE MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS TAX RETURNS AND TAX EXEMPT APPLICATION DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT REQUIRED, AND HAVE NOT BEEN PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0262211333
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0THE SUPPORT AND ASSISTANCE OF LOCAL POOR, DISTRESSED AND UNDERPRIVELEGED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0178756
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190724
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0846
IRS990/TotalProgramServiceRevenueAmt0846
IRS990/TotalReportableCompFromOrgAmt027800
IRS990/TotalRevenueGrp/ExclusionAmt0933
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0193993
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0178756
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0171741
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/ManagementAndGeneralAmt03284
IRS990/TravelGrp/TotalAmt03284
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt052 ARCAND DRIVE
IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001852
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://LOWELLPOLICEASSOCIATION.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER OSBORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09785057222
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWELL POLICE ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0263724057
ReturnHeader/Filer/PhoneNum09785057222
ReturnHeader/Filer/USAddress/AddressLine1Txt050 ARCAND DRIVE
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161782787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAJIANI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0697 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOMERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0021442244
ReturnHeader/PreparerPersonGrp/PhoneNum06175105786
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMIR HAJIANI
ReturnHeader/ReturnTs02025-10-30T09:43:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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