Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
EIN 42-0934609 • 501(c)5 • Gilbertville, IA
Profile
The iowa state police association is a membership association formed for promoting and advancing the general welfare of law enforcement.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 6.8% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$2,122,437
Up $110,419 (+5.5%) from 2024
Liabilities
Up$580
Up $466 (+409%) from 2024
Net Assets
Up$2,121,857
Up $109,953 (+5.5%) from 2024
Revenue
Up$353,314
Up $24,412 (+7.4%) from 2024
Expenses
Down$229,972
Down $10,844 (-4.5%) from 2024
Net Income
Up$123,342
Up $35,256 (+40%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The iowa state police association is a membership association formed for promoting and advancing the general welfare of law enforcement.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,747,331 | $1,818,862 | ▲ $71,531 |
| Savings and Temporary Cash Investments | $242,620 | $280,723 | ▲ $38,103 |
| Prepaid Expenses and Deferred Charges | $22,067 | $22,852 | ▲ $785 |
| Total Assets | $2,012,018 | $2,122,437 | ▲ $110,419 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $114 | $580 | ▲ $466 |
| Total Liabilities | $114 | $580 | ▲ $466 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,980,719 | $2,089,404 | ▲ $108,685 |
| Net Assets With Donor Restrictions | $31,185 | $32,453 | ▲ $1,268 |
| Total Net Assets Fund Balance | $2,011,904 | $2,121,857 | ▲ $109,953 |
| Total Liabilities and Net Assets / Fund Balance | $2,012,018 | $2,122,437 | ▲ $110,419 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Mcfarland | Secretary Treas | PT | $24,000 | $24,000 |
| Name | Title |
|---|---|
| Judy Kellen | Past President |
| Fred Lepley | President |
| Caitlin Carlyle | Director |
| Gavin Carman | Director |
| Matt Mullen | Director |
| Ryan Anderson | Director |
| Shawn Morgan | Director |
| Jason Feaker | Vice Presidnet |
| Line Item | Amount |
|---|---|
| Other Expenses | $159,094 |
| Salaries, Compensation, and Employee Benefits | $25,878 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Lobbying | $55,217 | - | - | $55,217 |
| Benefits to Members | $45,000 | - | - | $45,000 |
| Conferences and Meetings | $38,317 | $3,066 | - | $41,383 |
| Current Officers, Directors, Trustees, and Key Employees | $16,800 | $7,200 | - | $24,000 |
| Travel | $16,107 | $6,903 | - | $23,010 |
| Payments to Affiliates | $14,239 | - | - | $14,239 |
| Fees for Services Accounting | $6,055 | $2,595 | - | $8,650 |
| Payroll Taxes | $1,315 | $563 | - | $1,878 |
| Office Expenses | $963 | $413 | - | $1,376 |
| Other Expenses | $115 | $50 | - | $165 |
| Total Functional Expenses | $208,531 | $21,441 | $0 | $229,972 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $229,972 |
| Total Expenses per Audited Statements | $229,972 |
| Total Expenses per Form 990 | $229,972 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $3,971 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
“Membership services include monitoring and legislative concerns, sponsorship of an annual conference to update the membership adn providing death benefits to members.”
“Members elect the board of directors.”
“Members elect the board of directors.”
“Line 11b explanation - board members review form 990 before signing and filing the form 990.”
“Conflict of interest discussed at board meetings.”
“The executive committee approves the compensation of the secretary/treasurer based on estimated number of hours required and comparable rates in the area.”
“No other documents available to the public”
“Part iv line 5 requests information on the receipt of dues. The association receives dues, primarily from individual police officers, which are used to monitor possible legislative changes to benefits provided to officers in the line of duty as well as in retirement. These amounts are recorded in contributions on the form 990 since limited benefits are provided.”
“The association annually considers the positions reflected on its exempt information return with the irs code, rules and regulations and evaluates the potential for unrelated business income that may be subject to income tax or activities which may jeopardize its exempt status. The association has evaluated its positions for the years 2022-2024, those open to examination, and has determined that there are no significant uncertainty regarding tax positions taken. If the association had determined a liability was necessary, any related potential tax, penalties and interest would be charged to operations.”
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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 114 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 580 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE IOWA STATE POLICE ASSOCIATION IS A MEMBERSHIP ASSOCIATION FORMED FOR PROMOTING AND ADVANCING THE GENERAL WELFARE OF LAW ENFORCEMENT. |
| IRS990/AllOtherContributionsAmt | 0 | 21842 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 45000 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 45000 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID MCFARLAND |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5152995320 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 108 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GILBERTVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50634 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7200 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 16800 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 24000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3066 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 38317 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 41383 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 45000 |
| IRS990/CYContributionsGrantsAmt | 0 | 152863 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 175162 |
| IRS990/CYOtherExpensesAmt | 0 | 159094 |
| IRS990/CYOtherRevenueAmt | 0 | 3971 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 21318 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 123342 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 25878 |
| IRS990/CYTotalExpensesAmt | 0 | 229972 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 353314 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | ASSOCIATION PROVIDES FOR A DEATH BENEFIT TO ASSIST MEMBERS WITH THE COST OF FUNERAL EXPENSES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 31185 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 32453 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 45000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2595 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6055 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8650 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 55217 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 55217 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 24.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | 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/PersonNm | 0 | MATT MULLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JUDY KELLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | FRED LEPLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JASON FEAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CAITLIN CARLYLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SHAWN MORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAVID MCFARLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GAVIN CARMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RYAN ANDERSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 24000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| 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/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDNET |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 3971 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 81951 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 81951 |
| IRS990/GrossReceiptsAmt | 0 | 353314 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 93211 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 93211 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1747331 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1818862 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 131021 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE IOWA STATE POLICE ASSOCIATION IS A MEMBERSHIP ASSOCIATION FORMED FOR PROMOTING AND ADVANCING THE GENERAL WELFARE OF LAW ENFORCEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2011904 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2121857 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 81951 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 81951 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 3971 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 3971 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -13389 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1980719 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2089404 |
| IRS990/NoncashContributionsAmt | 0 | 3000 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 413 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 963 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1376 |
| IRS990/OfficerMailingAddressInd | 0 | 1 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRIBUTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | WEBSITE |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 3 | POSTAGE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 455 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 196 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 50 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 12884 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1061 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 458 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 115 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12884 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1516 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 654 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 165 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 14239 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 14239 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 563 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1315 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1878 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 22067 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 22852 |
| IRS990/PrincipalOfficerNm | 0 | DAVID MCFARLAND |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE REGISTRATIO |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 14305 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 7013 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 14305 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 7013 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ASSOCIATION PROVIDES LEGISLATIVE MONITORING AND MEMBER PARTICIPATION IN LEGISLATIVE ISSUES |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 116261 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ASSOCIATION PROVIDES AN ANNUAL CONFERENCE FOR MEMBERS TO UPDATE ON RECENT CHANGES AND PROVIDE A FORUM FOR DISCUSSION OF TRENDS, PROBLEMS AND SOLUTIONS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 47270 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 42000 |
| IRS990/PYContributionsGrantsAmt | 0 | 137024 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 167860 |
| IRS990/PYOtherExpensesAmt | 0 | 172938 |
| IRS990/PYOtherRevenueAmt | 0 | 6163 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 17855 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 88086 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 25878 |
| IRS990/PYTotalExpensesAmt | 0 | 240816 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 328902 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 123342 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 242620 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 280723 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 229972 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -13389 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION ANNUALLY CONSIDERS THE POSITIONS REFLECTED ON ITS EXEMPT INFORMATION RETURN WITH THE IRS CODE, RULES AND REGULATIONS AND EVALUATES THE POTENTIAL FOR UNRELATED BUSINESS INCOME THAT MAY BE SUBJECT TO INCOME TAX OR ACTIVITIES WHICH MAY JEOPARDIZE ITS EXEMPT STATUS. THE ASSOCIATION HAS EVALUATED ITS POSITIONS FOR THE YEARS 2022-2024, THOSE OPEN TO EXAMINATION, AND HAS DETERMINED THAT THERE ARE NO SIGNIFICANT UNCERTAINTY REGARDING TAX POSITIONS TAKEN. IF THE ASSOCIATION HAD DETERMINED A LIABILITY WAS NECESSARY, ANY RELATED POTENTIAL TAX, PENALTIES AND INTEREST WOULD BE CHARGED TO OPERATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PART IV LINE 5 REQUESTS INFORMATION ON THE RECEIPT OF DUES. THE ASSOCIATION RECEIVES DUES, PRIMARILY FROM INDIVIDUAL POLICE OFFICERS, WHICH ARE USED TO MONITOR POSSIBLE LEGISLATIVE CHANGES TO BENEFITS PROVIDED TO OFFICERS IN THE LINE OF DUTY AS WELL AS IN RETIREMENT. THESE AMOUNTS ARE RECORDED IN CONTRIBUTIONS ON THE FORM 990 SINCE LIMITED BENEFITS ARE PROVIDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERSHIP SERVICES INCLUDE MONITORING AND LEGISLATIVE CONCERNS, SPONSORSHIP OF AN ANNUAL CONFERENCE TO UPDATE THE MEMBERSHIP ADN PROVIDING DEATH BENEFITS TO MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS ELECT THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS ELECT THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | LINE 11B EXPLANATION - BOARD MEMBERS REVIEW FORM 990 BEFORE SIGNING AND FILING THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONFLICT OF INTEREST DISCUSSED AT BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE EXECUTIVE COMMITTEE APPROVES THE COMPENSATION OF THE SECRETARY/TREASURER BASED ON ESTIMATED NUMBER OF HOURS REQUIRED AND COMPARABLE RATES IN THE AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | OTHER INFORMATION DUES |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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