Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 5.2% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
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
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide labor representation and emergency funds for injured, disabled and deceased police officers and families.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $5,937 | $5,937 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Danny Brito | President | PT | $10,000 | $10,000 |
| Jose Santiago | Secretary | PT | $6,500 | $6,500 |
| David Lavoie | Vice-president | PT | $4,000 | $4,000 |
| Robert Joyce | Director | - | $2,800 | $2,800 |
| Daniel Kingan | Director | - | $1,200 | $1,200 |
| Daniel Westaway | Director | - | $1,200 | $1,200 |
| Timothy Cooper | Director | - | $1,200 | $1,200 |
| Timothy Whalen | Director | - | $500 | $500 |
| Jeffrey Pelton | Director | - | $400 | $400 |
| Name | Title |
|---|---|
| Christopher Osborn | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“A draft of form 990 is provided to all board members for discussion and approval before it is filed with the irs.”
“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.”
“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.”
“The organization makes its tax returns and tax exempt application documents available upon request.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE LABOR REPRESENTATION AND EMERGENCY FUNDS FOR INJURED, DISABLED AND DECEASED POLICE OFFICERS AND FAMILIES. |
| IRS990/AllOtherContributionsAmt | 0 | 193060 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6754 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6754 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHRISTOPHER OSBORN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9785057222 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 52 ARCAND DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOWELL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01852 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 175416 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 166551 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 27800 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 27800 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 193060 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 87 |
| IRS990/CYOtherExpensesAmt | 0 | 173208 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 846 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -7015 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 27800 |
| IRS990/CYTotalExpensesAmt | 0 | 201008 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 193993 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE LABOR REPRESENTATION FOR COLLECTIVE BARGAINING AGREEMENTS AND NEGOTIATE LABOR GRIEVANCES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3013 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3013 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 81198 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 81198 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIMOTHY COOPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DANIEL KINGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TIMOTHY WHALEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT JOYCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL WESTAWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JEFFREY PELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRISTOPHER OSBORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DANNY BRITO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSE SANTIAGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DAVID LAVOIE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 2800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 10000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 6500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 4000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE-PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 193993 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 87 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 87 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5937 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5937 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE LABOR REPRESENTATION AND EMERGENCY FUNDS FOR INJURED, DISABLED AND DECEASED POLICE OFFICERS AND FAMILIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 178756 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 171741 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 178756 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 171741 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3987 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3987 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3340 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5190 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CIVIC EVENTS/MEALS |
| IRS990/OtherExpensesGrp/Desc | 1 | DONATIONS/GIFTS |
| IRS990/OtherExpensesGrp/Desc | 2 | SCHEDULING STUDY |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAINING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 46637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 17598 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6753 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3984 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 46637 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17598 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6753 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3984 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CHRISTOPHER OSBORN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TO 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/Desc | 0 | TO PROMOTE PUBLIC AWARENESS CONCERNING PUBLIC SAFETY AND SPONSOR LOCAL SCHOOL, CIVIC AND OTHER CHILDREN EVENTS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 195925 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 93 |
| IRS990/PYOtherExpensesAmt | 0 | 172306 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 580 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -17573 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 41865 |
| IRS990/PYTotalExpensesAmt | 0 | 214171 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 196598 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -7015 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 5937 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5937 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A DRAFT OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR DISCUSSION AND APPROVAL BEFORE IT IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS TAX RETURNS AND TAX EXEMPT APPLICATION DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | LOWELL POLICE BENEVOLENT SOCIETY INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 262211333 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | THE SUPPORT AND ASSISTANCE OF LOCAL POOR, DISTRESSED AND UNDERPRIVELEGED |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 509(A)(2) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LOWELL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 01853 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 178756 |
| IRS990/TotalAssetsEOYAmt | 0 | 171741 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 178756 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 171741 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 193060 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 10284 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 190724 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 201008 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 178756 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 171741 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 846 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 846 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 846 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 27800 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 933 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 193993 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 178756 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 171741 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 3284 |
| IRS990/TravelGrp/TotalAmt | 0 | 3284 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 52 ARCAND DRIVE |
| IRS990/USAddress/CityNm | 0 | LOWELL |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01852 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://LOWELLPOLICEASSOCIATION.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHRISTOPHER OSBORN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9785057222 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOWELL POLICE ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOWE |
| ReturnHeader/Filer/EIN | 0 | 263724057 |
| ReturnHeader/Filer/PhoneNum | 0 | 9785057222 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 50 ARCAND DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOWELL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01852 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161782787 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAJIANI CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 697 BROADWAY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOMERVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 021442244 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6175105786 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMIR HAJIANI |
| ReturnHeader/ReturnTs | 0 | 2025-10-30T09:43:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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