Civic Intelligence

Professional Law Enforcement

EIN 38-3227685 • 501(c)8 • Rochester, MI

View Organization Page

Profile

To provide for the administration of legal defense benefits and expenses for the members of professional law enforcement association legal defense fund.

PO Box 82263Rochester, MI 48308-2263

www.plea.net

Siviq Scores

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

Liabilities / Assets

90th percentile

0.32x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.24x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-4.0%

Higher net margin than 29% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-10%

Faster asset growth than 6% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

5.3%

Faster revenue growth than 49% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$610,777

Down $70,723 (-10%) from 2023

Liabilities

Down

$196,975

Down $38,874 (-16%) from 2023

Net Assets

Down

$413,802

Down $31,849 (-7.1%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin29th percentile

Revenue

Up

$830,211

Up $41,729 (+5.3%) from 2023

Expenses

Up

$863,364

Up $79,889 (+10%) from 2023

Net Income

Down

-$33,153

Down $38,160 (-762%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$800K$600K$400K$200K$0Assets 2010: $151,338Liabilities 2010: $7,064Net Assets 2010: $144,2742010Assets 2011: $173,223Liabilities 2011: $3,553Net Assets 2011: $169,6702011Assets 2012: $216,265Liabilities 2012: $8,004Net Assets 2012: $208,2612012Assets 2013: $236,752Liabilities 2013: $1,106Net Assets 2013: $235,6462013Assets 2014: $606,443Liabilities 2014: $375,784Net Assets 2014: $230,6592014Assets 2015: $595,725Liabilities 2015: $362,401Net Assets 2015: $233,3242015Assets 2016: $612,720Liabilities 2016: $348,905Net Assets 2016: $263,8152016Assets 2017: $609,347Liabilities 2017: $349,108Net Assets 2017: $260,2392017Assets 2018: $578,190Liabilities 2018: $347,465Net Assets 2018: $230,7252018Assets 2019: $538,267Liabilities 2019: $323,011Net Assets 2019: $215,2562019Assets 2020: $704,028Liabilities 2020: $479,093Net Assets 2020: $224,9352020Assets 2021: $682,772Liabilities 2021: $468,709Net Assets 2021: $214,0632021Assets 2022: $597,563Liabilities 2022: $157,861Net Assets 2022: $439,7022022Assets 2023: $681,500Liabilities 2023: $235,849Net Assets 2023: $445,6512023Assets 2024: $610,777Liabilities 2024: $196,975Net Assets 2024: $413,8022024

Highlighted filing

2024

Assets$610,777
Liabilities$196,975
Net Assets$413,802
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $692,8742010Expenses 2011: $692,5552011Expenses 2012: $628,6722012Revenue 2013: $665,989Expenses 2013: $638,241Net Income 2013: $27,7482013Revenue 2014: $639,328Expenses 2014: $644,175Net Income 2014: -$4,8472014Revenue 2015: $635,357Expenses 2015: $632,510Net Income 2015: $2,8472015Revenue 2016: $620,319Expenses 2016: $589,843Net Income 2016: $30,4762016Revenue 2017: $619,107Expenses 2017: $623,756Net Income 2017: -$4,6492017Revenue 2018: $628,496Expenses 2018: $655,457Net Income 2018: -$26,9612018Revenue 2019: $644,503Expenses 2019: $664,658Net Income 2019: -$20,1552019Revenue 2020: $670,898Expenses 2020: $665,745Net Income 2020: $5,1532020Revenue 2021: $691,524Expenses 2021: $702,657Net Income 2021: -$11,1332021Revenue 2022: $1,032,216Expenses 2022: $801,642Net Income 2022: $230,5742022Revenue 2023: $788,482Expenses 2023: $783,475Net Income 2023: $5,0072023Revenue 2024: $830,211Expenses 2024: $863,364Net Income 2024: -$33,1532024

Highlighted filing

2024

Revenue$830,211
Expenses$863,364
Net Income-$33,153
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$610,777
Liabilities
$196,975
Net assets
$413,802
Revenue
$830,211
Expenses
$863,364
Net income
-$33,153
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.20$0.41$0.83$0.86$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.24$0.45$0.79$0.78$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.16$0.44$1.03$0.80$0.23
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.68$0.47$0.21$0.69$0.70$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.48$0.22$0.67$0.67$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.32$0.22$0.64$0.66$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.35$0.23$0.63$0.66$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.35$0.26$0.62$0.62$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.35$0.26$0.62$0.59$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.36$0.23$0.64$0.63$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.38$0.23$0.64$0.64$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.67$0.64$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$0.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$832,931
Mission and Program Overview

Mission

To provide for the administration of legal defense benefits and expenses for the members of professional law enforcement association legal defense fund.

Administration of legal defense benefits & expenses for the members of plea legal defense fund.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$400,000$400,000→ $0
Land, Buildings, and Equipment, Net$23,523$73,358▲ $49,835
Investments in Publicly Traded Securities$42,959$42,104▼ $855
Prepaid Expenses and Deferred Charges$19,166$19,580▲ $414
Accounts Receivable$5,889$4,488▼ $1,401
Savings and Temporary Cash Investments$2,342$2,840▲ $498
Cash and Non-Interest-Bearing Accounts$104,222$920▼ $103,302
Total Assets$681,500$610,777▼ $70,723
Other Assets Total$83,399$67,487▼ $15,912
Liabilities
Unsecured Notes Loans Payable$217,673$176,335▼ $41,338
Accounts Payable and Accrued Expenses$18,176$20,640▲ $2,464
Total Liabilities$235,849$196,975▼ $38,874
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$445,651$413,802▼ $31,849
Total Net Assets Fund Balance$445,651$413,802▼ $31,849
Total Liabilities and Net Assets / Fund Balance$681,500$610,777▼ $70,723

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,358$55,434$128,792
Other Land Buildings$0$75,000$75,000
Other Assets Org$21,535--
Other Securities$400,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leslie McmahonExecutive DirectorFT$136,562$4,780$141,342
Arpad BalityVice President-$600-$600
Michael P DonnenwirthPresident-$600-$600

Board Members and Trustees

NameTitle
Robert L GoldenbogenDirector
Thomas a TangheSecretary
Thomas BrackinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$799,787
Investment Income
$4,843
Other Revenue
$25,581
Change in Net Assets
$-33,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$561,876
Other Expenses$301,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$294,726
Current Officers, Directors, Trustees, and Key Employees---$142,542
Other Employee Benefits---$84,094
Information Technology---$64,035
Office Expenses---$62,621
Insurance---$46,398
Occupancy---$40,179
Payroll Taxes---$33,407
Fees for Services Other---$27,098
Travel---$20,343
Depreciation Depletion---$10,273
Fees for Services Accounting---$9,686
Fees for Services Legal---$8,267
Pension Plan Contributions---$7,107
Advertising---$4,994
Interest---$4,013
Other Expenses---$2,221
Conferences and Meetings---$1,208
Fees for Service Investment Mgmnt Fees---$152
Total Functional Expenses$0$0$0$863,364
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
George Mcmahon IiFamily Member of Leslie Mcmahon, Executive DirectorEmployee CompensationNo$75,158
Brett McmahonFamily Member of Leslie Mcmahon, Executive DirectorEmployee CompensationNo$52,001
Ashley McmahonFamily Member of Leslie Mcmahon, Executive DirectorEmployee CompensationNo$49,149
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
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

“The form 990 is presented and approved at a board of directors meeting, subject to review by and approval of the organization's legal counsel.”

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

“The conflict of interest policy is reviewed at the board of directors meetings.”

Form 990, Part VI, Section B, Line 15

“The compensation process meets the listed definitions established in accordance with the process described in part vi, line 15 of form 990.”

Form 990, Part VI, Section C, Line 19

“The governing documents of the organization are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Professional Law Enforcement
EIN
38-3227685
Phone
8003674321
Address
PO BOX 82263, ROCHESTER, MI 48308-2263

Signing Officer

Name
Michael P Donnenwirth
Title
President
Phone
8003674321
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael P Donnenwirth
Formed
1995
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
3

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In the preparation of tax returns, tax positions are taken based on interpretation of federal, state, and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by various taxing authorities for a period of three to four years.”

Raw XML AppendixShowing 400 of 407 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt018176
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020640
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IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ADMINISTRATION OF LEGAL DEFENSE BENEFITS & EXPENSES FOR THE MEMBERS OF PLEA LEGAL DEFENSE FUND.
IRS990/AdvertisingGrp/TotalAmt04994
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04843
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IRS990/CYRevenuesLessExpensesAmt0-33153
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt010273
IRS990/Desc0TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND. AS OF DECEMBER 2024, THE LEGAL DEFENSE TOTAL MEMBER COUNT WAS 13,252.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt09686
IRS990/FeesForServicesLegalGrp/TotalAmt08267
IRS990/FeesForServicesOtherGrp/TotalAmt027098
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0152
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt54780
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IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL P DONNENWIRTH
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS A TANGHE
IRS990/Form990PartVIISectionAGrp/PersonNm3THOMAS BRACKIN
IRS990/Form990PartVIISectionAGrp/PersonNm4ARPAD BALITY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-320
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
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IRS990/OtherRevenueTotalAmt025901
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IRS990/PartialLiquidationInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2REIMBURSEMENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc3SERVICE CHARGE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0666000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1129037
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23178
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31572
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0666000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1129037
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23178
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31572
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03877
IRS990/PYOtherExpensesAmt0259796
IRS990/PYOtherRevenueAmt0-978
IRS990/PYProgramServiceRevenueAmt0785583
IRS990/PYRevenuesLessExpensesAmt05007
IRS990/PYSalariesCompEmpBnftPaidAmt0523679
IRS990/PYTotalExpensesAmt0783475
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0788482
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-33153
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0-320
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02342
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02840
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt073358
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055434
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128792
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06872
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt139080
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt221535
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH VALUE OF LIFE INSURANCE POLICY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET - BUILDING
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DUE FROM RELATED PARTY
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt075000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0400000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INSURANCE ANNUITY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073358
IRS990ScheduleD/TotalBookValueOtherAssetsAmt067487
IRS990ScheduleD/TotalBookValueSecuritiesAmt0400000
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ASHLEY MCMAHON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1BRETT MCMAHON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2GEORGE MCMAHON II
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF LESLIE MCMAHON, EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER OF LESLIE MCMAHON, EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2FAMILY MEMBER OF LESLIE MCMAHON, EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt049149
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt152001
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt275158
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYEE COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2EMPLOYEE COMPENSATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED AND APPROVED AT A BOARD OF DIRECTORS MEETING, SUBJECT TO REVIEW BY AND APPROVAL OF THE ORGANIZATION'S LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE BOARD OF DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION PROCESS MEETS THE LISTED DEFINITIONS ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15 OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLEA LEGAL DEFENSE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386679709
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(8) & (C)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 82263
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROCHESTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0483082263
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0666000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PLEA LEGAL DEFENSE FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0681500
IRS990/TotalAssetsEOYAmt0610777
IRS990/TotalAssetsGrp/BOYAmt0681500
IRS990/TotalAssetsGrp/EOYAmt0610777
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0863364
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0235849
IRS990/TotalLiabilitiesEOYAmt0196975
IRS990/TotalLiabilitiesGrp/BOYAmt0235849
IRS990/TotalLiabilitiesGrp/EOYAmt0196975
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0445651
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0413802
IRS990/TotalOtherCompensationAmt04780
IRS990/TotalProgramServiceRevenueAmt0799787
IRS990/TotalReportableCompFromOrgAmt0137762
IRS990/TotalRevenueGrp/ExclusionAmt04523
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0825688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0830211
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0681500
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0610777
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt020343
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0217673
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0176335
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 82263
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0483082263
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PLEA.NET
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL P DONNENWIRTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08003674321
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PROF
ReturnHeader/Filer/EIN0383227685
ReturnHeader/Filer/PhoneNum08003674321
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 82263
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0483082263
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500

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