Civic Intelligence

Warren Police Officers Association

EIN 38-2588574 • 501(c)5 • Warren, MI

Profile

To perpetuate the memory and spirit of police officers who have given their lives in pursuit of duty. To work for the establishment and maintenance of fair wages, hours of work, working conditions, adequate retirement and disability pensions and economic advancement through collective bargaining and other means available to public employees. To promote the spirit of cooperation and high regard for the dignity and altruism of our calling among ourselves. To exert a wholesome influence on the citizens of the city of warren and particularly to inculcate respect for law and order.

11304 Fourteen Mile RoadWarren, MI 48093

www.warrenpoa.com

Siviq Scores

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

Liabilities / Assets

81st percentile

0.04x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.03x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

59%

Faster asset growth than 95% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

67th percentile

7.9%

Faster revenue growth than 67% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$140,257

Up $84,780 (+153%) from 2022

Liabilities

Down

$5,000

Down $3 (-0.1%) from 2022

Net Assets

Up

$135,257

Up $84,783 (+168%) from 2022

Revenue

Up

$177,482

Up $24,947 (+16%) from 2022

Expenses

Down

$138,982

Down $4,334 (-3.0%) from 2022

Net Income

Up

$38,500

Up $29,281 (+318%) from 2022

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $73,411Liabilities 2010: $0Net Assets 2010: $73,4112010Assets 2011: $57,103Liabilities 2011: $0Net Assets 2011: $57,1032011Assets 2012: $36,621Liabilities 2012: $0Net Assets 2012: $36,6212012Assets 2013: $36,823Liabilities 2013: $2,2952013Assets 2014: $24,156Liabilities 2014: $0Net Assets 2014: $24,1562014Assets 2015: $25,671Liabilities 2015: $02015Assets 2016: $23,611Liabilities 2016: $0Net Assets 2016: $23,6112016Assets 2017: $25,826Liabilities 2017: $5,000Net Assets 2017: $20,8262017Assets 2018: $24,432Liabilities 2018: $0Net Assets 2018: $24,4322018Assets 2019: $32,720Liabilities 2019: $5,000Net Assets 2019: $27,7202019Assets 2020: $38,126Liabilities 2020: $5,000Net Assets 2020: $33,1262020Assets 2021: $41,255Liabilities 2021: $0Net Assets 2021: $41,2552021Assets 2022: $55,477Liabilities 2022: $5,003Net Assets 2022: $50,4742022Assets 2024: $140,257Liabilities 2024: $5,000Net Assets 2024: $135,2572024

Highlighted filing

2024

Assets$140,257
Liabilities$5,000
Net Assets$135,257

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $129,493Expenses 2010: $135,429Net Income 2010: -$5,9362010Revenue 2011: $123,881Expenses 2011: $140,189Net Income 2011: -$16,3082011Revenue 2012: $114,053Expenses 2012: $134,535Net Income 2012: -$20,4822012Revenue 2013: $117,612Expenses 2013: $119,705Net Income 2013: -$2,0932013Revenue 2014: $116,725Expenses 2014: $127,097Net Income 2014: -$10,3722014Revenue 2015: $117,587Expenses 2015: $116,072Net Income 2015: $1,5152015Revenue 2016: $122,205Expenses 2016: $124,266Net Income 2016: -$2,0612016Revenue 2017: $126,667Expenses 2017: $129,450Net Income 2017: -$2,7832017Revenue 2018: $130,132Expenses 2018: $126,526Net Income 2018: $3,6062018Revenue 2019: $134,952Expenses 2019: $131,664Net Income 2019: $3,2882019Revenue 2020: $134,880Expenses 2020: $129,474Net Income 2020: $5,4062020Revenue 2021: $127,730Expenses 2021: $119,601Net Income 2021: $8,1292021Revenue 2022: $152,535Expenses 2022: $143,316Net Income 2022: $9,2192022Revenue 2024: $177,482Expenses 2024: $138,982Net Income 2024: $38,5002024

Highlighted filing

2024

Revenue$177,482
Expenses$138,982
Net Income$38,500

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.40$0.05$1.35$1.77$1.39$0.39
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.05$0.50$1.53$1.43$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.00$0.41$1.28$1.20$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.05$0.33$1.35$1.29$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.05$0.28$1.35$1.32$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$1.30$1.27$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.05$0.21$1.27$1.29$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$1.22$1.24$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$1.18$1.16$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$1.17$1.27$0.10
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.02$1.18$1.20$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$1.14$1.35$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$1.24$1.40$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$1.29$1.35$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$177,482
Mission and Program Overview

Mission

To perpetuate the memory and spirit of police officers who have given their lives in pursuit of duty. To work for the establishment and maintenance of fair wages, hours of work, working conditions, adequate retirement and disability pensions and economic advancement through collective bargaining and other means available to public employees. To promote the spirit of cooperation and high regard for the dignity and altruism of our calling among ourselves. To exert a wholesome influence on the citizens of the city of warren and particularly to inculcate respect for law and order.

Program Services

DescriptionGrantsExpenses
TO PROVIDE RESOURCES TO PUBLIC SERVICE EMPLOYEES THROUGH COLLECTIVE BARGAINING AND OTHER MEANS TO ESTABLISH AND MAINTAIN FAIR WAGES, HOURS OF WORK, WORKING CONDITIONS, ADEQUATE RETIREMENT AND DISABILITY PENSIONS AND ECONOMIC ADVANCEMENT.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL SAUGERPresidentPT$0--
BRANDON VANGORDERVice PresidePT$0--
DAVID REXFORDSecretary/TrPT$0--
DARRIN LABANSgt At ArmsPT$0--
DANIEL RICHARDSONCommitteemanPT$0--
COREY MARTINCommitteemanPT$0--
CARLA REXFORDCommitteemanPT$0--
DANA DAVIDSONCommitteemanPT$0--
Filing and Contact Details

Filer

Filer Name
Warren Police Officers Association
EIN
38-2588574
Phone
5869783990
Address
11304 FOURTEEN MILE ROAD, WARREN, MI 48093

Signing Officer

Name
Michael Sauger
Title
President
Phone
5866001495
Signed
2025-11-13

Preparer

Firm
Partyka & Company Pc
Address
29205 RYAN ROAD, WARREN, MI 48092
Preparer
Philip Partyka
Phone
5867517100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses promotion 17,381 office supplies 2,942 bank service charges 167 licenses & fees 20 telephone 2,054 travel 3,187 firm meeting expense 14,607 seminars, conferences 2,478 insurance 18,020 dues & subscriptions 4,787 golf outing 8,594 repairs & maintenance 1,751 total 75,988

Form 990-ez, Part II, Line 24

34,089 34,089 less accumulated depreciation 34,089 34,089 total 0 0

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 5,000 5,000

Form 990-ez, Part III

To perpetuate the memory and spirit of police officers who have given their lives in pursuit of duty. To work for the establishment and maintenance of fair wages, hours of work, working conditions, adequate retirement and disability pensions and economic advancement through collective bargaining and other means available to public employees. To promote the spirit of cooperation and high regard for the dignity and altruism of our calling among ourselves. To exert a wholesome influence on the citizens of the city of warren and particularly to inculcate respect for law and order.

Form 990-ez, Part III, Line 28

To provide resources to public service employees through collective bargaining and other means to establish and maintain fair wages, hours of work, working conditions, adequate retirement and disability pensions and economic advancement.

Raw XML Appendix120 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BRANDON VANGORDER
IRS990EZ/BooksInCareOfDetail/PhoneNum05866001495
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt011304 FOURTEEN MILE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WARREN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048093
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0101757
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0140257
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0177451
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt038500
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt062994
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0101757
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0140257
IRS990EZ/GrossReceiptsAmt0177482
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt031
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt096757
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0135257
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt096757
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0135257
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL SAUGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRANDON VANGORDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID REXFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DARRIN LABAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DANIEL RICHARDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5COREY MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CARLA REXFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DANA DAVIDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4COMMITTEEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5COMMITTEEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6COMMITTEEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7COMMITTEEMAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt075988
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PERPETUATE THE MEMORY AND SPIRIT OF POLICE OFFICERS WHO HAVE GIVEN THEIR LIVES IN PURSUIT OF DUTY. TO WORK FOR THE ESTABLISHMENT AND MAINTENANCE OF FAIR WAGES, HOURS OF WORK, WORKING CONDITIONS, ADEQUATE RETIREMENT AND DISABILITY PENSIONS AND ECONOMIC ADVANCEMENT THROUGH COLLECTIVE BARGAINING AND OTHER MEANS AVAILABLE TO PUBLIC EMPLOYEES. TO PROMOTE THE SPIRIT OF COOPERATION AND HIGH REGARD FOR THE DIGNITY AND ALTRUISM OF OUR CALLING AMONG OURSELVES. TO EXERT A WHOLESOME INFLUENCE ON THE CITIZENS OF THE CITY OF WARREN AND PARTICULARLY TO INCULCATE RESPECT FOR LAW AND ORDER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE RESOURCES TO PUBLIC SERVICE EMPLOYEES THROUGH COLLECTIVE BARGAINING AND OTHER MEANS TO ESTABLISH AND MAINTAIN FAIR WAGES, HOURS OF WORK, WORKING CONDITIONS, ADEQUATE RETIREMENT AND DISABILITY PENSIONS AND ECONOMIC ADVANCEMENT.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0138982
IRS990EZ/TotalRevenueAmt0177482
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WARRENPOA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES PROMOTION 17,381 OFFICE SUPPLIES 2,942 BANK SERVICE CHARGES 167 LICENSES & FEES 20 TELEPHONE 2,054 TRAVEL 3,187 FIRM MEETING EXPENSE 14,607 SEMINARS, CONFERENCES 2,478 INSURANCE 18,020 DUES & SUBSCRIPTIONS 4,787 GOLF OUTING 8,594 REPAIRS & MAINTENANCE 1,751 TOTAL 75,988
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt134,089 34,089 LESS ACCUMULATED DEPRECIATION 34,089 34,089 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 5,000 5,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PERPETUATE THE MEMORY AND SPIRIT OF POLICE OFFICERS WHO HAVE GIVEN THEIR LIVES IN PURSUIT OF DUTY. TO WORK FOR THE ESTABLISHMENT AND MAINTENANCE OF FAIR WAGES, HOURS OF WORK, WORKING CONDITIONS, ADEQUATE RETIREMENT AND DISABILITY PENSIONS AND ECONOMIC ADVANCEMENT THROUGH COLLECTIVE BARGAINING AND OTHER MEANS AVAILABLE TO PUBLIC EMPLOYEES. TO PROMOTE THE SPIRIT OF COOPERATION AND HIGH REGARD FOR THE DIGNITY AND ALTRUISM OF OUR CALLING AMONG OURSELVES. TO EXERT A WHOLESOME INFLUENCE ON THE CITIZENS OF THE CITY OF WARREN AND PARTICULARLY TO INCULCATE RESPECT FOR LAW AND ORDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO PROVIDE RESOURCES TO PUBLIC SERVICE EMPLOYEES THROUGH COLLECTIVE BARGAINING AND OTHER MEANS TO ESTABLISH AND MAINTAIN FAIR WAGES, HOURS OF WORK, WORKING CONDITIONS, ADEQUATE RETIREMENT AND DISABILITY PENSIONS AND ECONOMIC ADVANCEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SAUGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05866001495
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WARREN POLICE OFFICERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WARR
ReturnHeader/Filer/EIN0382588574
ReturnHeader/Filer/PhoneNum05869783990
ReturnHeader/Filer/USAddress/AddressLine1Txt011304 FOURTEEN MILE ROAD
ReturnHeader/Filer/USAddress/CityNm0WARREN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048093
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383319635
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PARTYKA & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt029205 RYAN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARREN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048092
ReturnHeader/PreparerPersonGrp/PhoneNum05867517100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP PARTYKA
ReturnHeader/ReturnTs02025-11-13T15:20:00-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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