Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Warren Police Command Officers Association
EIN 91-1893985 • 501(c)5 • Warren, MI
Profile
Voluntary labor organization
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Up$132,146
Up $15,231 (+13%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$132,146
No earlier filing loaded for comparison.
Revenue
Up$25,847
Up $7,913 (+44%) from 2023
Expenses
Down$10,616
Down $14,289 (-57%) from 2023
Net Income
Up$15,231
Up $22,202 (+318%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $132,146
- Liabilities
- -
- Net assets
- $132,146
- Revenue
- $25,847
- Expenses
- $10,616
- Net income
- $15,231
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $25,847
Mission and Program Overview
Mission
Voluntary labor organization
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 inculcate respect for law and order.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE RESOURCES TO PUBLIC SERVICE COMMAND 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
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEFF MASSERANG | Trustee | PT | $0 | - | - |
| JAMES TWARDESKY | Vice Preside | PT | $0 | - | - |
| DONALD VIARS | Secretary/Tr | PT | $0 | - | - |
| FRANK KURON | Trustee | PT | $0 | - | - |
| COLIN MCCABE | President | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Warren Police Command Officers Assn
- EIN
- 91-1893985
- Phone
- 5865744877
- Address
- 29900 CIVIC CENTER BLVD, WARREN, MI 48093
Signing Officer
- Name
- Donald Viars
- Title
- Secretary/treasurer
- Phone
- 5862684494
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
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 expenses 4,284 golf outing expense 900 office expense 172 meetings 1,954 licensing and fees 445 total 7,755”
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 inculcate respect for law and order.”
Form 990-ez, Part III, Line 28
“To provide resources to public service command 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 Appendix102 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DONALD VIARS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5865744877 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 29900 CIVIC CENTER DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WARREN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48093 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 116915 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 132146 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15231 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2861 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 116915 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 132146 |
| IRS990EZ/GrossReceiptsAmt | 0 | 25847 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4784 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 21063 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 116915 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 132146 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 116915 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 132146 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEFF MASSERANG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES TWARDESKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DONALD VIARS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | FRANK KURON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | COLIN MCCABE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 7755 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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 INCULCATE RESPECT FOR LAW AND ORDER. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE RESOURCES TO PUBLIC SERVICE COMMAND 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/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 10616 |
| IRS990EZ/TotalRevenueAmt | 0 | 25847 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES PROMOTION EXPENSES 4,284 GOLF OUTING EXPENSE 900 OFFICE EXPENSE 172 MEETINGS 1,954 LICENSING AND FEES 445 TOTAL 7,755 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 INCULCATE RESPECT FOR LAW AND ORDER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO PROVIDE RESOURCES TO PUBLIC SERVICE COMMAND 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/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DONALD VIARS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5862684494 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WARREN POLICE COMMAND OFFICERS ASSN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WARR |
| ReturnHeader/Filer/EIN | 0 | 911893985 |
| ReturnHeader/Filer/PhoneNum | 0 | 5865744877 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 29900 CIVIC CENTER BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WARREN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48093 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383319635 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PARTYKA & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 29205 RYAN ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WARREN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48092 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5867517100 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PHILIP PARTYKA |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T16:20:04-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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