STRATEGY STUDIO / PUBLIC DATA EXPLORER

OREGON ASSOCIATION CHIEFS OF POLICE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
OREGON ASSOCIATION CHIEFS OF POLICE (EIN 93-0762986)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202541349349311199
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-14T16:47:30-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952302617PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SINGERLEWAK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11255 LEE ST SE SUITE 210AddressLine1Txt
CitySALEMCityNm
State AbbreviationORStateAbbreviationCd
ZIP97302ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930762986EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OREGON ASSOCIATION CHIEFS OF POLICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOREGBusinessNameControlTxt
Phone5033151411PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 21719AddressLine1Txt
CityKEIZERCityNm
State AbbreviationORStateAbbreviationCd
ZIP97307ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN CAMPBELLPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5033151411PhoneNum
Signature2025-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID DELMOREPreparerPersonNm
PTINP01262760PTIN
Phone5035857751PhoneNum
Preparation2025-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATT SCALESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 21719AddressLine1Txt
CityKEIZERCityNm
State AbbreviationORStateAbbreviationCd
ZIP97307ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$987,591GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.POLICECHIEF.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1953FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPROMOTE AND ENHANCE ETHICAL AND PROFESSIONAL STANDARDS IN LAW ENFORCEMENT THROUGHOUT OREGON.ActivityOrMissionDesc
Voting Members Governing Body23VotingMembersGoverningBodyCnt
Voting Members Independent23VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$631,150PYContributionsGrantsAmt
CY Contributions Grants$610,704CYContributionsGrantsAmt
PY Program Service Revenue$214,112PYProgramServiceRevenueAmt
CY Program Service Revenue$232,700CYProgramServiceRevenueAmt
PY Investment Income$13,165PYInvestmentIncomeAmt
CY Investment Income$16,073CYInvestmentIncomeAmt
PY Other Revenue$6,258PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$864,685PYTotalRevenueAmt
CY Total Revenue$859,477CYTotalRevenueAmt
PY Grants And Similar Paid$28,480PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$8,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$127,044PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$110,207CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$110,207CYTotalFundraisingExpenseAmt
PY Other Expenses$605,947PYOtherExpensesAmt
CY Other Expenses$663,196CYOtherExpensesAmt
PY Total Expenses$761,471PYTotalExpensesAmt
CY Total Expenses$781,403CYTotalExpensesAmt
PY Revenues Less Expenses$103,214PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$78,074CYRevenuesLessExpensesAmt
Total Assets BOY$808,079TotalAssetsBOYAmt
Total Assets EOY$897,464TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$405TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$808,079NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$897,059NetAssetsOrFundBalancesEOYAmt
MissionTO SERVE AS THE "PROFESSIONAL VOICE" OF LAW ENFORCEMENT IN OREGON. TOWARD OUR OBJECTIVE, WE ARE PLEASED TO OFFER A WIDE RANGE OF PROGRAMS DESIGNED TO BENEFIT POLICE LEADERS, THEIR AGENCIES AND THE COMMUNITIES THEY SERVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$289,107ExpenseAmt
Revenue$216,902RevenueAmt
DescTHE OACP ACCOMPLISHES ITS MISSION BY HOSTING CONFERENCES AND TRAININGS THAT ARE FOCUSED ON THE PROFESSIONAL DEVELOPMENT OF LAW ENFORCEMENT LEADERS INCLUDING THREE LEADERSHIP CONFERENCES, SEVERAL SPECIALIZED TRAINING SEMINARS AND A WEEKLONG EXECUTIVE LEADERSHIP INSTITUTE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$218,541ExpenseAmt
Revenue$15,798RevenueAmt
DescTHE OACP OVERSEES AN ACCREDITATION PROGRAM FOR POLICE AGENCIES AND 911 COMMUNICATION CENTERS THAT SET CORE PROFESSIONAL STANDARDS AND A PROCESS FOR INSURING THAT AGENCIES THAT SEEK ACCREDITATION RECOGNITION HAVE CORE BEST PRACTICE STANDARDS IN PLACE THAT ARE OPERATIONALTHROUGHOUT THE AGENCY. THE ACCREDITATION PROCESS IS RIGOROUS AND INVOLVES ONSITE EVALUATIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$8,000ExpenseAmt
Grant$8,000GrantAmt
DescTHE OACP HAS A COMMUNITY OUTREACH EMPHASIS THAT INCLUDES A SCHOLARSHIP PROGRAM THAT PROVIDES $1,000 COLLEGE SCHOLARSHIPS TO STUDENTS WHO PLAN TO ENTER LAW ENFORCEMENT OR OTHER CRIMINAL JUSTICE CAREERS. IN ADDITION, THE ASSOCIATION SPONSORS A PROGRAM CALLED "PARENT AID" THAT PROVIDES PARENTS/GUARDIANS WHO BELIEVE THEIR CHILD IS STRUGGLING WITH DRUG ABUSE WITH DRUG TESTING AND REFERRALS FOR ASSISTANCE. THE OACP ALSO SPONSORS THE SPECIAL OLYMPICS TORCH RUN, THE OREGON POLICE OFFICERS MEMORIAL AND LINES FOR LIFE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$515,648TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members23GoverningBodyVotingMembersCnt
Independent Voting Member23IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHASE CAMPBELLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5033151411PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 21719AddressLine1Txt
CityKEIZERCityNm
State AbbreviationORStateAbbreviationCd
ZIP97307ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
BOB MASON
DIRECTOR0.50Yes (X)$0$0$0
CHRIS CHAPANAR
DIRECTOR0.50Yes (X)$0$0$0
MATT SCALES
PRESIDENT0.50Yes (X)$0$0$0Yes (X)
TOM WORTHY
DIRECTOR0.50Yes (X)$0$0$0
DAMIAN FLOWERS
DIRECTOR0.50Yes (X)$0$0$0
GARY BELL
DIRECTOR0.50Yes (X)$0$0$0
JASON SCHERMERHORN
DIRECTOR0.50Yes (X)$0$0$0
JASON WALLIS
DIRECTOR0.50Yes (X)$0$0$0
GEORGE BURKE
DIRECTOR0.50Yes (X)$0$0$0
KEN RUEBEN
DIRECTOR0.50Yes (X)$0$0$0
KEVIN MARTIN
DIRECTOR0.50Yes (X)$0$0$0
TERRY WRIGHT
RETIRED CHIEFS REPRESENTAT0.50Yes (X)$0$0$0
MARK DANIEL
1ST VICE PRESIDENT0.50Yes (X)$0$0$0Yes (X)
MIKE KRANTZ
SECRETARY TREASURER0.50Yes (X)$0$0$0Yes (X)
CHRIS SKINNER
PAST PRESIDENT0.50Yes (X)$0$0$0Yes (X)
GREG PICKERING
DIRECTOR0.50Yes (X)$0$0$0
TROY MILLS
DIRECTOR0.50Yes (X)$0$0$0
WARREN HENSMAN
DIRECTOR0.50Yes (X)$0$0$0
MARCIA HARNDEN
2ND VICE PRESIDENT0.50Yes (X)$0$0$0Yes (X)
RICK STOKOE
VICE PRESIDENT AT LARGE0.50Yes (X)$0$0$0Yes (X)
JASON VAN METER
DIRECTOR0.50Yes (X)$0$0$0
DON BALLOU
DIRECTOR0.50Yes (X)$0$0$0
CHUCK BYRAM
DIRECTOR0.50Yes (X)$0$0$0
KEVIN CAMPBELL
EXECUTIVE DIRECTOR5.00$0$0$0Yes (X)
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 Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
THE VICTORY GROUP INC
PO BOX 21719KEIZEROR97307MANAGEMENT/LOBBYING$269,988
JADENT INC
3787 RIVER ROAD N BSALEMOR97303TELEMARKETING$110,207
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Membership Dues$367,768MembershipDuesAmt
Government Grants$86,037GovernmentGrantsAmt
All Other Contributions$156,899AllOtherContributionsAmt
Total Contributions$610,704TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE FEES900099$216,902$216,902
ACCREDITATION PROGRAM900099$15,798$15,798
FieldValueIRS element (for citing)
Total Program Service Revenue$232,700TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,380TotalRevenueColumnAmt
Exclusion$18,380ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$125,807SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$128,114SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$2,307SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,307TotalRevenueColumnAmt
Exclusion-$2,307ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$859,477TotalRevenueColumnAmt
Related Or Exempt Func Income$232,700RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$16,073ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt
Program Services$8,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$230,772TotalAmt
Program Services$138,463ProgramServicesAmt
Management And General$92,309ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,205TotalAmt
Management And General$7,205ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$30,204TotalAmt
Management And General$30,204ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$110,207TotalAmt
Fundraising$110,207FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$4,797TotalAmt
Program Services$4,797ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$193,821TotalAmt
Program Services$193,821ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,528TotalAmt
Management And General$5,528ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$15,181TotalAmt
Program Services$15,181ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,788TotalAmt
Management And General$10,788ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,795TotalAmt
Program Services$2,795ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONFERENCE COSTS$143,282$143,282
BANK FEES/MERCHANT FEES$10,996$2,066$8,930
AWARDS AND RETIREMENTS$6,792$6,792
DUES AND SUBSCRIPTIONS$584$584

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$451TotalAmt
Program Services$451ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$781,403TotalAmt
Program Services$515,648ProgramServicesAmt
Management And General$155,548ManagementAndGeneralAmt
Fundraising$110,207FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$333,345BOYAmt
EOY$400,544EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$474,734BOYAmt
EOY$496,920EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$808,079BOYAmt
EOY$897,464EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$405EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$405EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$392,272BOYAmt
EOY$392,272EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$415,807BOYAmt
EOY$504,787EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$808,079BOYAmt
EOY$897,059EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$808,079BOYAmt
EOY$897,464EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$78,074ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$19,478NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$8,572PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$533,594CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$283,070CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$504,915CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$631,150CurrentTaxYearMinus1YearAmt
Current Tax Year$610,704CurrentTaxYearAmt
Total$2,563,433TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$228,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$184,986CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$183,424CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$220,370CurrentTaxYearMinus1YearAmt
Current Tax Year$232,700CurrentTaxYearAmt
Total$1,049,607TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$761,721CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$468,056CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$688,339CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$851,520CurrentTaxYearMinus1YearAmt
Current Tax Year$843,404CurrentTaxYearAmt
Total$3,613,040TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,613,040PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,525CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,181CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,903CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,165CurrentTaxYearMinus1YearAmt
Current Tax Year$18,380CurrentTaxYearAmt
Total$78,154TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,525CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,181CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,903CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,165CurrentTaxYearMinus1YearAmt
Current Tax Year$18,380CurrentTaxYearAmt
Total$78,154TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$779,246CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$481,237CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$704,242CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$864,685CurrentTaxYearMinus1YearAmt
Current Tax Year$861,784CurrentTaxYearAmt
Total$3,691,194TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97880PublicSupportCY509Pct
Public Support PY5090.97870PublicSupportPY509Pct
Investment Income CY0.02120InvestmentIncomeCYPct
Investment Income PY0.02130InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$30,204FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$30,204FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$751,199FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$781,403FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$142,210FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$35,553FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$63,714CurrentYearMinus3Amt
Current Year Minus2$92,683CurrentYearMinus2Amt
Current Year Minus1$139,221CurrentYearMinus1Amt
Current Year$142,210CurrentYearAmt
Total$437,828TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$656,742LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$26,400CurrentYearMinus3Amt
Current Year Minus2$31,460CurrentYearMinus2Amt
Current Year Minus1$26,620CurrentYearMinus1Amt
Current Year$30,204CurrentYearAmt
Total$114,684TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$15,929CurrentYearMinus3Amt
Current Year Minus2$23,171CurrentYearMinus2Amt
Current Year Minus1$34,805CurrentYearMinus1Amt
Current Year$35,553CurrentYearAmt
Total$109,458TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$164,187GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescBANK OF AMERICA CREDIT CARDDesc
Amt$405Amt
FieldValueIRS element (for citing)
Total Liability$405TotalLiabilityAmt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Agrmt Prof Fundraising ActyYes (1)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1JADENT INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13787 RIVER ROAD N BAddressLine1Txt
CitySALEMCityNm
State AbbreviationORStateAbbreviationCd
ZIP97303ZIPCd
FieldValueIRS element (for citing)
ActivityTELEMARKETINGActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$155,103GrossReceiptsAmt
Retained By Contractor$110,207RetainedByContractorAmt
Net To Organization$44,896NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$155,103TotalGrossReceiptsAmt
Total Retained By Contractors$110,207TotalRetainedByContractorsAmt
Total Net To Organization$44,896TotalNetToOrganizationAmt
Licensed StatesALLicensedStatesCd
Licensed StatesAKLicensedStatesCd
Licensed StatesAZLicensedStatesCd
Licensed StatesARLicensedStatesCd
Licensed StatesCALicensedStatesCd
Licensed StatesCOLicensedStatesCd
Licensed StatesCTLicensedStatesCd
Licensed StatesDELicensedStatesCd
Licensed StatesFLLicensedStatesCd
Licensed StatesGALicensedStatesCd
Licensed StatesHILicensedStatesCd
Licensed StatesIDLicensedStatesCd
Licensed StatesILLicensedStatesCd
Licensed StatesINLicensedStatesCd
Licensed StatesIALicensedStatesCd
Licensed StatesKSLicensedStatesCd
Licensed StatesKYLicensedStatesCd
Licensed StatesLALicensedStatesCd
Licensed StatesMELicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMALicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesMNLicensedStatesCd
Licensed StatesMSLicensedStatesCd
Licensed StatesMOLicensedStatesCd
Licensed StatesMTLicensedStatesCd
Licensed StatesNELicensedStatesCd
Licensed StatesNVLicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNJLicensedStatesCd
Licensed StatesNMLicensedStatesCd
Licensed StatesNYLicensedStatesCd
Licensed StatesNCLicensedStatesCd
Licensed StatesNDLicensedStatesCd
Licensed StatesOHLicensedStatesCd
Licensed StatesOKLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesPALicensedStatesCd
Licensed StatesRILicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesSDLicensedStatesCd
Licensed StatesTNLicensedStatesCd
Licensed StatesTXLicensedStatesCd
Licensed StatesUTLicensedStatesCd
Licensed StatesVTLicensedStatesCd
Licensed StatesVALicensedStatesCd
Licensed StatesWALicensedStatesCd
Licensed StatesWVLicensedStatesCd
Licensed StatesWILicensedStatesCd
Licensed StatesWYLicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE G, PART I, LINE 2B, COLUMN (V)FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION CONTRACTS WITH A TELEMARKETING COMPANY FOR FUNDRAISING AND FOR ALLOWING THE ASSOCIATION'S NAME TO BE CONNECTED WITH A LAW ENFORCEMENT MAGAZINE PUBLISHED AND DISTRIBUTED BY THE COMPANY. THE ASSOCIATION RECEIVES 28% OF THE GROSS RECEIPTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
COLLEGE SCHOLARSHIP6$6,000CASHSCHOLARSHIPS AWARDED TO COLLEGE AND UNIVERSITY STUDENTS
IACP CONFERENCE SCHOLARSHIP1$2,000CASHSCHOLARSHIP AWARDED FOR IACP CONFERENCE

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE OREGON ASSOCIATION CHIEFS OF POLICE'S STUDENT SCHOLARSHIPS GO DIRECTLY TO THE COLLEGE/UNIVERSITY, AND NOT TO THE STUDENT, SO THEY ARE FORMALLY PROCESSED AS PART OF THE STUDENTS TUITION. THE OREGON ASSOCIATION CHIEFS OF POLICE ALSO PROVIDES A SCHOLARSHIP FOR AN OACP MEMBER TOWARDS EXPENSES RELATED TO THE INTERNATIONAL ASSOCIATION OF CHIEFS OF POLICE ANNUAL CONFERENCE. THE SCHOLARSHIP COVERS PART OF THE REGISTRATION FEE AND LODGING COSTS. WE REQUIRE CONFIRMATION THAT THE MEMBER IS REGISTERED AND ATTENDS THE CONFERENCE.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
THE VICTORY GROUP INC
EXECUTIVE DIRECTOR$230,772INDEPENDENT CONTRACTOR: MANAGEMENT AND ADMINISTRATIVE SERVICES ARE PAID TO THE VICTORY GROUP. THE VICTORY GROUP INC. WAS CONTRACTED TO PROVIDE MANAGEMENT DUTIES, WHICH INCLUDE THE OVERSIGHT OF THE DAY TO DAY OPERATIONS AND RECORD KEEPING ACTIVITIES. THE BOARD OF DIRECTORS HAS SIGNED CONTRACTS WITH THE VICTORY GROUP FOR SERVICES AND HAS MAINTAINED CHECK SIGNING CONTROL. SERVICES ARE PROVIDED BY KEVIN CAMPBELL, EXECUTIVE DIRECTOR OF THE FILING ORGANIZATION AND 100% OWNER OF THE VICTORY GROUP INC.0
THE VICTORY GROUP INC
EXECUTIVE DIRECTOR$30,204INDEPENDENT CONTRACTOR: LOBBYING SERVICES ARE PROVIDED BY KEVIN CAMPBELL, EXECUTIVE DIRECTOR OF THE FILING ORGANIZATION AND 100% OWNER OF THE VICTORY GROUP.0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE VICTORY GROUP INC. WAS CONTRACTED TO PROVIDE MANAGEMENT DUTIES, WHICH INCLUDES THE OVERSIGHT OF THE DAY TO DAY OPERATIONS AND RECORD KEEPING ACTIVITIES. THE BOARD OF DIRECTORS HAS SIGNED CONTRACTS WITH THE VICTORY GROUP FOR SERVICES AND HAS MAINTAINED CHECK SIGNING CONTROL.
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION MEMBERS ARE CLASSIFIED AS ACTIVE, HONORARY, AND ASSOCIATE MEMBERS. ACTIVE MEMBERS MUST BE A SUPERINTENDENT OF ANY CITY, TRIBE, SPECIAL DISTRICT, STATE POLICE, DIVISION OF THE OREGON DEPARTMENT OF JUSTICE, OR RAILROAD POLICE IN THE STATE OF OREGON, ANY ASSISTANT CHIEF OF POLICE OR ASSISTANT POLICE SUPERINTENDENT OF SUCH CITY TRIBE, SPECIAL DISTRICT, STATE POLICE, RAILROAD POLICE OR THOSE WHO BY THEIR TITLE ARE DESIGNATED BY THE CHIEF OF POLICE OR POLICE SUPERINTENDENT TO CARRY ON THE DUTIES OF A CHIEF OF POLICE OR POLICE SUPERINTENDENT DURING THE ABSENCE OF SUCH CHIEF OR SUPERINTENDENT FROM THEIR JURISDICTION, UPON WRITTEN ENDORSEMENT BY AN ACTIVE MEMBER IN GOOD STANDING, FOLLOWED BY REVIEW AND APPROVAL OF THE BOARD OF DIRECTORS. ALL ACTIVE MEMBERS MUST POSSESS AT LEAST A MANAGEMENT LEVEL TRAINING CERTIFICATE FROM THE OREGON DEPARTMENT OF PUBLIC SAFETY, STANDARDS AND TRAINING (DPSST). HONORARY MEMBERS ARE GRANTED MEMBERSHIP BY TWO-THIRDS VOTE OF MEMBERS PRESENT AT ANY ANNUAL MEETING MAY ELECT SUCH AS ARE NOMINATED BY THE BOARD OF DIRECTORS TO HONORARY MEMBERSHIP. HONORARY MEMBERS WILL NOT HAVE A VOTE NOR MAY THEY HOLD OFFICE IN THE ASSOCIATION. ASSOCIATE MEMBERS BECOME MEMBERS THROUGH A SUBMISSION PROCESS AND APPROVAL BY THE BOARD OF DIRECTORS.ASSOCIATE MEMBERS SHALL BE PERSONS WHO WERE PREVIOUSLY CERTIFIED BY THE OREGON BOARD ON POLICE STANDARDS AND TRAINING OR STATE POLICE OR A FEDERAL OFFICER, WHO IS CURRENTLY EMPLOYED IN MANAGEMENT OF SECURITY AND/OR INVESTIGATION OF CRIMINAL ACTIVITY RELATING TO PRIVATE ENTERPRISE, FINANCIAL OR BANKING OR PUBLIC UTILITIES IN THIS STATE, OR OTHER PERSONS WHO ARE DISTINGUISHED BECAUSE OF THEIR OFFICE, TITLE OR SPECIAL SERVICE TO THE ASSOCIATION. ASSOCIATE MEMBERS WILL NOT HAVE A VOTE, NOR MAY THEY HOLD OFFICE IN THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS SHALL BE ELECTED BY BALLOT OF THE ACTIVE MEMBERSHIP AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7BTHE BOARD OF DIRECTORS MAY BRING ISSUES TO THE ACTIVE MEMBERS FOR A VOTE AT THE ANNUAL MEETING, BUT THIS APPROVAL PRACTICE IS NOT REQUIRED.
FORM 990, PART VI, SECTION B, LINE 11BAN OFFICER OF THE GOVERNING BODY REVIEWS THE INFORMATIONAL FORM 990 FOR THE PURPOSE OF SIGNING AND DATING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS SENT ANNUALLY TO ALL OFFICERS, BOARD MEMBERS AND COMMITTEE CHAIRS. THE OACP SECRETARY/TREASURER COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS AND IS RESPONSIBLE FOR SCREENING FOR POTENTIAL CONFLICTS OF INTEREST. FURTHER, THE SECRETARY/TREASURER IS RESPONSIBLE FOR FORWARDING ANY POTENTIAL CONFLICT OF INTEREST TO THE OACP EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW AND APPROPRIATE ACTION. MAJOR VENDORS AND SERVICE PROVIDERS ARE ASKED TO DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THEY HAVE WITH ANY OF THE ORGANIZATION'S DIRECTORS, OFFICERS OR VOLUNTEERS. THE OACP BOARD OF DIRECTORS FOLLOWS THE CONFLICT OF INTEREST POLICY OUTLINED IN THE BYLAWS OF THE ORGANIZATION WHEN A CONFLICT OF INTEREST IS IDENTIFIED. THE SUBJECT OF ANY POTENTIAL CONFLICT OF INTEREST WILL NOT PARTICIPATE IN ANY MEETING DURING WHICH THE DISCUSSION OF THE POSSIBLE CONFLICT OF INTEREST TAKES PLACE.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION CAN BE CONTACTED THROUGH ITS WEBSITE. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICE ADDRESS, 1191 CAPITOL ST NE, SALEM OREGON.
FORM 990, PART IX, LINE 11GOTHER - ACCREDITATION: PROGRAM SERVICE EXPENSES 193,821. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 193,821.