IOWA NARCOTICS OFFICERS ASSOCIATION: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- IOWA NARCOTICS OFFICERS ASSOCIATION (EIN 20-1396140)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2023-03-21
- IRS object ID
- 202310819349200001
- Schema version
- 2021v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-03-21T22:00:36-07:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 464229986 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Olsen Accounting Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 210 E Main St | AddressLine1Txt |
| City | Belmond | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50421 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201396140 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA NARCOTICS OFFICERS ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | CO IOWA DNE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IOWA | BusinessNameControlTxt |
| Phone | 5157256322 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 E 7TH STREET | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50319 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARREN ROBINSON | PersonNm |
| Person Title | REG 2 Director | PersonTitleTxt |
| Signature | 2023-03-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DARREN | PersonFirstNm |
| Person Last | ROBINSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jason Wessels | PreparerPersonNm |
| PTIN | P00855700 | PTIN |
| Phone | 6414447111 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.IOWANARCS.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $23,769 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $2,000 | ContributionsGiftsGrantsEtcAmt |
| Membership Dues | $11,425 | MembershipDuesAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Gross Sales Of Inventory | $10,344 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,005 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $5,339 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $18,764 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $5,500 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $400 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $39,010 | OtherExpensesTotalAmt |
| Total Expenses | $44,910 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$26,146 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $154,694 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $128,548 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,265 | BOYAmt |
| EOY | $79,948 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,429 | BOYAmt |
| EOY | $48,600 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,694 | BOYAmt |
| EOY | $128,548 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,694 | BOYAmt |
| EOY | $128,548 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | THE ORGANIZATION RECOGNIZES THAT NARCOTICS, DRUGS AND OTHER ADDICTIVE SUBSTANCES ARE , AND CONTINUE TO BE ONE OF THE GREATEST INTERNAL THREATS TO THE CITIZENS OF THE UNITED STATES, THE STATE OF IOWA, AND EACH COMMUNITY. THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE EDUCATION AND TRAINING WITH REGARD TO NARCOTICS,DRUGS, AND OTHER ADDICTIVE SUBSTANCES AND TO FACILITATE THE ESTABLISHMENT AND GROWTH OF PARTNERSHIP AND COMMUNICATION BETWEEN MEMBERS AND TO PARTICIPATE IN FUNDRAISING ACTIVITIES TO SUPPORT THE PROGRAMS, SERVICES, AND OPERATIONAL COSTS NECESSARY TO FULFILL ITS PURPOSE | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE ORGANIZATION HELD ITS 2018 ANNUAL CONFERENCE IN DES MOINES AND PROVIDED TRAINING SESSIONS, WITH NATIONALLY RECOGNIZED SPEAKERS IN THE AREA OF NARCOTICS ENFORCEMENT, AND NETWORKING OPPORTUNITIES FOR PARTICIPANTS THAT ATTENDED. | DescriptionProgramSrvcAccomTxt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| J DOUGLAS HURLEY | ||
| President | 6.00 | $0 |
| MARTY WONDERLIN | ||
| REG. 6 DIRECTOR | 1.00 | $0 |
| BENJAMIN METZGER | ||
| Treasurer | 3.00 | $0 |
| DARREN ROBINSON | ||
| REG 2 Director | 1.00 | $0 |
| CHRIS WUEBKEN | ||
| Secretary | 1.00 | $0 |
| CASEY TIMMER | ||
| REG 1 DIR | 1.00 | $0 |
| BILL MCDANIEL | ||
| REG 4 DIRECTOR | 1.00 | $0 |
| JOSH MULNIX | ||
| Secretary | 1.00 | $0 |
| MICHAEL MITTAN | ||
| Vice President | 1.00 | $0 |
| BRADY CARNEY | ||
| REG. 5 DIR. | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | Yes (true) | OrganizationHadUBIInd |
| Organization Filed990 T | Yes (true) | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUGLAS HURLEY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 EAST 7TH ST | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5157256322 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,514 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,625 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$1 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$1 | CurrentTaxYearAmt |
| Total | $72,207 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,640 | CurrentTaxYearMinus4YearsAmt |
| Total | $33,640 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $93,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,514 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,625 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$1 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$1 | CurrentTaxYearAmt |
| Total | $105,847 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $105,847 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $219 | CurrentTaxYearMinus4YearsAmt |
| Total | $219 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $219 | CurrentTaxYearMinus4YearsAmt |
| Total | $219 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $93,929 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,514 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,625 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$1 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$1 | CurrentTaxYearAmt |
| Total | $106,066 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99850 | PublicSupportPY509Pct |
| Investment Income CY | 0.00210 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00150 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $2484 |
| Other Expenses.1003 | Information Technology $135 |
| Other Expenses.1005 | Travel $24499 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $8667 |
| Other Expenses.1012 | Insurance $1028 |
| Other Expenses.1 | MEMBERS BUILDING EVENT $1211 |
| Other Expenses.2 | CONFERENCE REIMBURSEMENT $986 |
| Other Assets.1010 | Inventories - Beginning $3205 Inventories - Ending $0 |
| Other Assets.1 | INVESTMENTS - Beginning $64224 INVESTMENTS - Ending $48600 |