STRATEGY STUDIO / PUBLIC DATA EXPLORER

POSA INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
POSA INC (EIN 20-1430279)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-23
IRS object ID
202432749349301033
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-23T20:02:47-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN860807479PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCOTT H MILLER COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18370 E VIA DE VENTURA STE K125AddressLine1Txt
CityScottsdaleCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85258ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201430279EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1POSA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPOSABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17904 E CHAPARRAL RD STE A110-461AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85250ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDARLENE COOKPersonNm
Person TitleVICE PRESIDENT-PersonTitleTxt
Phone4804810909PhoneNum
Signature2024-09-23SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT H MILLERPreparerPersonNm
PTINP01292261PTIN
Phone4809456158PhoneNum
Preparation2024-09-23PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSHUA CURRINGTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17904 E CHAPARRAL RD STE A110-461AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85250ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$169,746GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressPOLICEOFFICERSOFSCOTTSDALEASSOCIATIOWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateAZLegalDomicileStateCd
Activity Or MissionTHE MISSION OF POSA IS TO PROMOTE THE POSITIVE ROLE OF THE POLICE PROFESSION, TO PROTECT AND SECURE MEMBERS RIGHTS AND BENEFITS THROUGH EFFECTIVE REPRESENTATION AND TO BUILD POSITIVE RELATIONSHIPS BETWEEN THE POLICE AND THE COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers350TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$200,001PYContributionsGrantsAmt
CY Contributions Grants$169,746CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$200,001PYTotalRevenueAmt
CY Total Revenue$169,746CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$37,344PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$37,696CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$138,588PYOtherExpensesAmt
CY Other Expenses$145,638CYOtherExpensesAmt
PY Total Expenses$175,932PYTotalExpensesAmt
CY Total Expenses$183,334CYTotalExpensesAmt
PY Revenues Less Expenses$24,069PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$13,588CYRevenuesLessExpensesAmt
Total Assets BOY$63,049TotalAssetsBOYAmt
Total Assets EOY$49,056TotalAssetsEOYAmt
Total Liabilities BOY$1,871TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,466TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$61,178NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$47,590NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF POSA IS TO PROMOTE THE POSITIVE ROLE OF THE POLICE PROFESSION, TO PROTECT AND SECURE MEMBERS RIGHTS AND BENEFITS THROUGH EFFECTIVE REPRESENTATION AND TO BUILD POSITIVE RELATIONSHIPS BETWEEN THE POLICE AND THE COMMUNITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$170,809ExpenseAmt
DescTHE MISSION OF POSA IS TO PROMOTE THE POSITIVE ROLE OF THE POLICE PROFESSION, TO PROTECT AND SECURE MEMBERS RIGHTS AND BENEFITS THROUGH EFFECTIVE REPRESENTATION AND TO BUILD POSITIVE RELATIONSHIPS BETWEEN THE POLICE AND THE COMMUNITY.Desc
Total Program Service Expenses$170,809TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTREASURER POSA INCPersonNm
Phone4809475988PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17904 E CHAPARRAL RD STE A110-461AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85250ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TOPOU MATAELE
TREASURER5.000.00Yes (X)Yes (X)$0$0$0
DAVID STEEL
VICE PRESIDENT SWORN5.000.00Yes (X)Yes (X)$0$0$0
KATIE WOLKEN
SECRETARY5.000.00Yes (X)$0$0$0
JOSHUA CURRINGTON
PRESIDENT5.000.00Yes (X)$0$0$0
DARLENE COOK
VICE PRESIDENT-CIVILIAN5.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$67,387FederatedCampaignsAmt
Membership Dues$102,359MembershipDuesAmt
Total Contributions$169,746TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$169,746TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$34,290TotalAmt
Program Services$34,290ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,406TotalAmt
Program Services$3,406ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,900TotalAmt
Management And General$8,900ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,668TotalAmt
Program Services$2,668ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,497TotalAmt
Program Services$13,497ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,623TotalAmt
Program Services$15,623ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,262TotalAmt
Program Services$3,262ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,625TotalAmt
Management And General$3,625ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BANK AND CREDIT CARD FEES$3,445$3,445
SPLSA ASSOCIATION DUES$9,406$9,406
POLICE ASSN DUES$80,350$80,350
TELECOMUNICATIONS$2,659$2,659

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,203TotalAmt
Program Services$2,203ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$183,334TotalAmt
Program Services$170,809ProgramServicesAmt
Management And General$12,525ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$54,448BOYAmt
EOY$27,923EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,601BOYAmt
EOY$21,133EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$63,049BOYAmt
EOY$49,056EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$316BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,555BOYAmt
EOY$1,466EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,871BOYAmt
EOY$1,466EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$61,178BOYAmt
EOY$47,590EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$61,178BOYAmt
EOY$47,590EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$63,049BOYAmt
EOY$49,056EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$13,588ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM AFFILIATEDesc
Book Value$21,133BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$21,133TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL TAXES PAYABLEDesc
Amt$1,466Amt
FieldValueIRS element (for citing)
Total Liability$1,466TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6POSA CURRENTLY HAS 342 MEMBERS. THE BOARD OF DIRECTORS MAKES MOST OF THE GENERAL EVERYDAY DECISIONS. ANY IMPORTANT OR SIGNIFICANT DECISION FOR THE ORGANIZATION ARE VOTED ON BY THE FULL MEMBERSHIP. POSA MEMBERSHIP IS OPEN TO ANY FULL TIME SWORN OR CIVILIAN EMPLOYEE OF THE SCOTTSDALE POLICE DEPARTMENT.
Member election for additional members Part VI line 7aOFFICERS AND MEMBERS OF THE BOARD ARE ELECTED EVERY TWO YEARS BY A VOTE OF THE MEMBERSHIP.
Governing body decisions Part VI line 7bMOST DECISIONS ARE MADE BY THE OFFICERS AND BOARD MEMBERS ELECTED BY THE MEMBERSHIP. THE BOARD WILL BRING IMPORTANT AND CRITICAL ORGANIZATIONAL ITEMS TO A VOTE OF THE FULL MEMBERSHIP.
Form 990 governing body review Part VI line 11FORM 990 IS REVIEWED BY THE PRESIDENT AND VICE PRESIDENT BEFORE FILING WITH THE TAXING AUTHORITIES. ANY OTHER BOARD MEMBER OR MEMBER AT LARGE CAN MAKE A REQUEST TO REVIEW THE FORM 990. FORM 990 IS NOT POSTED FOR GENERAL REVIEW WITHOUT A SPECIFIC REQUEST.
CEO executive director top management comp Part VI line 15aPOSA DOES NOT CURRENTLY HAVE A PAID CEO OR EXECUTIVE DIRECTOR. HOWEVER, POSA HAS A POLICY WHEREBY THE BOARD OF DIRECTORS OR A SUBCOMMITTEE OF OFFICERS AND DIRECTORS WILL REVIEW AND APPROVE ANY EXECUTIVE COMPENSATION.
Other officer or key employee compensation Part VI line 15bTHE BOARD OF DIRECTORS AND OFFICERS MAKE DECISIONS REGARDING THE PAY AND BENEFITS OF ADMINISTRATIVE STAFF AT POSA.
Governing documents etc available to public Part VI line 19ORGANIZATIONAL DOCUMENTS, ARTICLES AND BYLAWS ARE NOT AVAILABLE TO THE PUBLIC. OFFICERS, BOARD MEMBERS AND MEMBERS AT LARGE MAY MAKE A SPECIFIC REQUEST TO INSPECT THESE DOCUMENTS.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1POSA OUTREACH INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17904 E CHAPARRAL RD STE A110-461AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85250ZIPCd
FieldValueIRS element (for citing)
EIN300322692EIN
Legal Domicile StateAZLegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd