Civic Intelligence

Professional Law Enforcement Association Tr

EIN 38-6679709 • 501(c)8 • Rochester, MI

View Organization Page

Profile

To provide legal service benefits.

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

81st percentile

0.15x

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

501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.24x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

45th percentile

5.0%

Higher net margin than 45% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

6.9%

Faster asset growth than 66% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$3,243,550

Up $209,379 (+6.9%) from 2023

Liabilities

Up

$482,849

Up $107,321 (+29%) from 2023

Net Assets

Up

$2,760,701

Up $102,058 (+3.8%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin45th percentile

Revenue

Up

$2,022,895

Up $263,984 (+15%) from 2023

Expenses

Up

$1,922,496

Up $243,834 (+15%) from 2023

Net Income

Up

$100,399

Up $20,150 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,234,428Liabilities 2010: $200,029Net Assets 2010: $2,034,3992010Assets 2011: $2,093,303Liabilities 2011: $190,263Net Assets 2011: $1,903,0402011Assets 2012: $2,389,505Liabilities 2012: $301,396Net Assets 2012: $2,088,1092012Assets 2013: $2,384,073Liabilities 2013: $133,053Net Assets 2013: $2,251,0202013Assets 2014: $2,372,399Liabilities 2014: $166,016Net Assets 2014: $2,206,3832014Assets 2015: $2,110,753Liabilities 2015: $158,808Net Assets 2015: $1,951,9452015Assets 2016: $2,048,590Liabilities 2016: $131,459Net Assets 2016: $1,917,1312016Assets 2017: $2,046,092Liabilities 2017: $145,310Net Assets 2017: $1,900,7822017Assets 2018: $1,879,550Liabilities 2018: $238,283Net Assets 2018: $1,641,2672018Assets 2019: $2,051,401Liabilities 2019: $234,543Net Assets 2019: $1,816,8582019Assets 2020: $2,348,071Liabilities 2020: $182,195Net Assets 2020: $2,165,8762020Assets 2021: $2,678,700Liabilities 2021: $332,658Net Assets 2021: $2,346,0422021Assets 2022: $2,755,821Liabilities 2022: $313,442Net Assets 2022: $2,442,3792022Assets 2023: $3,034,171Liabilities 2023: $375,528Net Assets 2023: $2,658,6432023Assets 2024: $3,243,550Liabilities 2024: $482,849Net Assets 2024: $2,760,7012024

Highlighted filing

2024

Assets$3,243,550
Liabilities$482,849
Net Assets$2,760,701
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $824,0652010Expenses 2011: $902,1202011Expenses 2012: $787,6772012Revenue 2013: $801,550Expenses 2013: $809,933Net Income 2013: -$8,3832013Revenue 2014: $826,408Expenses 2014: $815,855Net Income 2014: $10,5532014Revenue 2015: $704,712Expenses 2015: $820,887Net Income 2015: -$116,1752015Revenue 2016: $912,367Expenses 2016: $819,025Net Income 2016: $93,3422016Revenue 2017: $762,640Expenses 2017: $858,515Net Income 2017: -$95,8752017Revenue 2018: $927,569Expenses 2018: $1,014,964Net Income 2018: -$87,3952018Revenue 2019: $986,862Expenses 2019: $1,028,730Net Income 2019: -$41,8682019Revenue 2020: $1,157,693Expenses 2020: $1,002,219Net Income 2020: $155,4742020Revenue 2021: $1,517,077Expenses 2021: $1,250,768Net Income 2021: $266,3092021Revenue 2022: $1,549,048Expenses 2022: $1,260,111Net Income 2022: $288,9372022Revenue 2023: $1,758,911Expenses 2023: $1,678,662Net Income 2023: $80,2492023Revenue 2024: $2,022,895Expenses 2024: $1,922,496Net Income 2024: $100,3992024

Highlighted filing

2024

Revenue$2,022,895
Expenses$1,922,496
Net Income$100,399
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,243,550
Liabilities
$482,849
Net assets
$2,760,701
Revenue
$2,022,895
Expenses
$1,922,496
Net income
$100,399
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.24$0.48$2.76$2.02$1.92$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.38$2.66$1.76$1.68$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.76$0.31$2.44$1.55$1.26$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.33$2.35$1.52$1.25$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.35$0.18$2.17$1.16$1.00$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.23$1.82$0.99$1.03$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.88$0.24$1.64$0.93$1.01$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.05$0.15$1.90$0.76$0.86$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.13$1.92$0.91$0.82$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.16$1.95$0.70$0.82$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.17$2.21$0.83$0.82$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.38$0.13$2.25$0.80$0.81$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.30$2.09$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.19$1.90$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.20$2.03$0.82
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
$3,261,586
Mission and Program Overview

Mission

To provide legal service benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,435,301$2,535,460▲ $100,159
Savings and Temporary Cash Investments$339,298$516,417▲ $177,119
Investments Other Securities$221,422--
Accounts Receivable$3,667$187,651▲ $183,984
Cash and Non-Interest-Bearing Accounts$32,912$3,129▼ $29,783
Prepaid Expenses and Deferred Charges$1,571$893▼ $678
Total Assets$3,034,171$3,243,550▲ $209,379
Liabilities
Other Liabilities$352,070$341,536▼ $10,534
Accounts Payable and Accrued Expenses$23,458$141,313▲ $117,855
Total Liabilities$375,528$482,849▲ $107,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,658,643$2,760,701▲ $102,058
Total Net Assets Fund Balance$2,658,643$2,760,701▲ $102,058
Total Liabilities and Net Assets / Fund Balance$3,034,171$3,243,550▲ $209,379
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Linda StoutChairman
Andrew PeraltaTrustee
Randy DylhoffTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Treece Alfrey Musat PCAttorney633 17TH STREET STE 2200, Denver, CO 80202$127,897
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,898,200
Investment Income
$124,695
Other Revenue
$0
Change in Net Assets
$100,399

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,022,895
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,659
Total Revenue per Audited Statements
$2,024,554
Total Revenue per Form 990
$2,022,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$721,245
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,201,251
Fees for Services Management---$666,000
Fees for Services Accounting---$16,520
Insurance---$15,880
Fees for Service Investment Mgmnt Fees---$12,749
Office Expenses---$8,087
Fees for Services Legal---$2,009
Total Functional Expenses$0$0$0$1,922,496

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,922,496
Total Expenses per Audited Statements$1,922,496
Total Expenses per Form 990$1,922,496
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Claims Incurred But Not$341,536
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 A, Line 7A

“The plan sponsor appoints two trustees and the plan administrator appoints one trustee.”

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

“The form 990 is presented and approved at meetings of the trustees, subject to approval and review by the fund attorney.”

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

“If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, the governing board or committee will inform the member of the basis for the belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, the governing board or committee will take appropriate disciplinary and corrective action, including removal of the member.”

Form 990, Part VI, Section B, Line 15

“The fund did not have any employees who met the definitions in the plan year. If the fund had employees that met the listed definitions, then any compensation would have been 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
38-6679709
Phone
8003674321
Address
PO BOX 82263, ROCHESTER, MI 48308-2263

Signing Officer

Name
Linda Stout
Title
Chairman
Phone
8003674321
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Stout
Formed
1995
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0
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:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix335 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.

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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02022895
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01922496
IRS990ScheduleD/TotalLiabilityAmt0341536
IRS990ScheduleD/TotalRevenuePerForm990Amt02022895
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02024554
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01922496
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN SPONSOR APPOINTS TWO TRUSTEES AND THE PLAN ADMINISTRATOR APPOINTS ONE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED AND APPROVED AT MEETINGS OF THE TRUSTEES, SUBJECT TO APPROVAL AND REVIEW BY THE FUND ATTORNEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL INFORM THE MEMBER OF THE BASIS FOR THE BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, INCLUDING REMOVAL OF THE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15 OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0383227685
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(8) & (C)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMINISTRATION OF LEGAL DEFENSE BENEFITS & EXPENSES FOR MEMBERS
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/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0666000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03034171
IRS990/TotalAssetsEOYAmt03243550
IRS990/TotalAssetsGrp/BOYAmt03034171
IRS990/TotalAssetsGrp/EOYAmt03243550
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01922496
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0375528
IRS990/TotalLiabilitiesEOYAmt0482849
IRS990/TotalLiabilitiesGrp/BOYAmt0375528
IRS990/TotalLiabilitiesGrp/EOYAmt0482849
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02658643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02760701
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01898200
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0124695
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01898200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02022895
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03034171
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03243550
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 82263
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0483082263
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PLEA.NET
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA STOUT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08003674321
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL LAW ENFORCEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC LEGAL DEFENSE FUND
ReturnHeader/Filer/BusinessNameControlTxt0PROF
ReturnHeader/Filer/EIN0386679709
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
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMBER RATHBUN CPA
ReturnHeader/ReturnTs02025-11-13T11:02:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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