WASHINGTON REGIONAL SPECIAL WEAPONS AND TACTICS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WASHINGTON REGIONAL SPECIAL WEAPONS AND TACTICS (EIN 27-2519965)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-15
IRS object ID: 202421369349309292
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-15T14:08:27-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	232879502	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DOBIS AND ASSOCIATES CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3093 WASHINGTON PIKE	AddressLine1Txt
City	Bridgeville	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15017	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	272519965	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WASHINGTON REGIONAL SWAT TEAM	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WASH	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3599 MILLER RUN RD	AddressLine1Txt
City	CECIL	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15321	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TIM GRAY	PersonNm
Person Title	TEAM LEADER	PersonTitleTxt
Phone	4128187413	PhoneNum
Signature	2024-05-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TIM	PersonFirstNm
Person Last	GRAY	PersonLastNm

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN J DOBIS II EA	PreparerPersonNm
PTIN	P01269250	PTIN
Phone	4122572929	PhoneNum
Preparation	2024-05-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
OOB Security Verification	00	OOBSecurityVerificationCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	WRSWAT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Gross Receipts	$30,049	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	NONE	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	THE WRSWAT WAS ORGANIZED EXCLUSIVELY FOR THE PURPOSE OF EDUCATING AND TRAINING OFFICERS FROM DIFFERENT POLICE DEPARTMENTS ON THE CARRYING OUT OF VARIOUS SWAT OPERATIONS TO ENSURE PUBLIC SAFETY AND WELFARE	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$30,707	PYContributionsGrantsAmt
CY Contributions Grants	$30,049	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$30,707	PYTotalRevenueAmt
CY Total Revenue	$30,049	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$35,294	PYOtherExpensesAmt
CY Other Expenses	$12,249	CYOtherExpensesAmt
PY Total Expenses	$35,294	PYTotalExpensesAmt
CY Total Expenses	$12,249	CYTotalExpensesAmt
PY Revenues Less Expenses	-$4,587	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$17,800	CYRevenuesLessExpensesAmt
Total Assets BOY	$53,765	TotalAssetsBOYAmt
Total Assets EOY	$71,565	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$53,765	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$71,565	NetAssetsOrFundBalancesEOYAmt
Mission	THE WRSWAT WAS ORGANIZED EXCLUSIVELY FOR THE PURPOSE OF EDUCATING AND TRAINING OFFICERS FROM DIFFERENT POLICE DEPARTMENTS ON THE CARRYING OUT OF VARIOUS SWAT OPERATIONS TO ENSURE PUBLIC SAFETY AND WELFARE	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$11,414	ExpenseAmt
Desc	EDUCATION AND TRAINING OF OFFICERS FROM DIFFERENT POLICE DEPARTMENTS ON THE CARRYING OUT OF VARIOUS SWAT OPERATIONS TO ENSURE PUBLIC SAFETY AND WELFARE. MAKING DISTRIBUTIONS OF PROTECTIVE EQUIPMENT AND SAFETY GEAR TO OTHER POLICE/PUBLIC SAFETY ORGANIZATIONS TO HELP IN SWAT SITUATIONS.	Desc
Total Program Service Expenses	$11,414	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MIKE SCHIDLMEIER	PersonNm
Phone	4128187413	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3599 MILLERS RUN RD	AddressLine1Txt
City	CECIL	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15321	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOHN CORNELL
TEAM LEADER	10.00	0.00	Yes (X)	$0	$0	$0
TIM GRAY
TEAM LEADERSECTREAS	10.00	0.00	Yes (X)	$0	$0	$0
GUY KUZACK
COMANDERPRESIDENT	10.00	0.00	Yes (X)	$0	$0	$0
NATHAN TERLING
TEAM LEADER	10.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$30,000	MembershipDuesAmt
All Other Contributions	$49	AllOtherContributionsAmt
Total Contributions	$30,049	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,049	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$361	TotalAmt
Management And General	$361	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$247	TotalAmt
Management And General	$247	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$218	TotalAmt
Management And General	$218	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,922	TotalAmt
Program Services	$2,922	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
RANGE MAINTENANCE	$242	$242
SWAT EQUIPMENTGEAR	$5,856	$5,856
TRAINING	$2,394	$2,394
TOLLS & PARKING	$9		$9

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,249	TotalAmt
Program Services	$11,414	ProgramServicesAmt
Management And General	$835	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$49,380	BOYAmt
EOY	$70,102	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$14,612	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,149	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,385	BOYAmt
EOY	$1,463	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$53,765	BOYAmt
EOY	$71,565	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$53,765	BOYAmt
EOY	$71,565	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,765	BOYAmt
EOY	$71,565	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,765	BOYAmt
EOY	$71,565	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$17,800	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$47,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$30,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$30,000	CurrentTaxYearAmt
Total	$161,500	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$47,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$30,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$30,000	CurrentTaxYearAmt
Total	$161,500	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$161,500	PublicSupportTotal170Amt
Total Support	$161,500	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,612	OtherCostOrOtherBasisAmt
Depreciation	$13,149	DepreciationAmt
Book Value	$1,463	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,463	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Member election for additional members Part VI line 7a	THE GOVERNING BODY IS ELECTED BY ITS MEMBERS FOR FOUR-YEAR TERMS. IN THE CASE OF RESIGNATION OF A MEMBER OF THE GOVERNING BODY, THE REMAINING GOVERNING BODY WILL APPOINT SOMEONE IN THEIR PLACE.
Form 990 governing body review Part VI line 11	FORM 990 IS REVIEWED AND APPROVED BY THE BOARD MEMBERS BEFORE SUBMISSION TO THE IRS
Governing documents etc available to public Part VI line 19	GOVERNING DOCUMANTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST WITH AT LEAST 3 DAYS NOTICE.