POSA INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- POSA INC (EIN 20-1430279)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202533189349313978
- Schema version
- 2024v5.1
- 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 | 2025-11-14T15:58:34-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201430279 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POSA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | POSA | BusinessNameControlTxt |
| Phone | 4804810909 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7904 E CHAPARRAL RD STE A110-461 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85250 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN SERBALIK | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5187013389 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | DANIEL SERBALIK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7904 E CHAPARRAL RD STE A110-461 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $74,032 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | MYPOSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | THRE 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 Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $169,746 | PYContributionsGrantsAmt |
| CY Contributions Grants | $74,032 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $169,746 | PYTotalRevenueAmt |
| CY Total Revenue | $74,032 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $16,931 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $208 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $37,696 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,846 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $145,638 | PYOtherExpensesAmt |
| CY Other Expenses | $59,520 | CYOtherExpensesAmt |
| PY Total Expenses | $183,334 | PYTotalExpensesAmt |
| CY Total Expenses | $81,505 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$13,588 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,473 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,056 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,845 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,466 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $47,590 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,845 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF POSA IS TO PROMOTE THE POSITIVE ROLE OF THE POLICE PROFESSION, TO PROTECT AND SECRE MEMBERS' RIGHTS AND BENEFITS THROUGH EFFECTIVE REPRESENTATION AND TO BUILD POSITIVE RELATIONSHIPS BETWEEN THE POLIC AND THE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $81,505 | ExpenseAmt |
| Desc | THE 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 | $81,505 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| 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 | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | 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 |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| 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 | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL SERBALIK | PersonNm |
| Phone | 4809475988 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7904 E CHAPARRAL RD STE A110-461 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85250 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| JOSHUA CURRINGTON | |||||||
| PRESIDENT-SWORN | 5 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIEL SERBALIK | |||||||
| PRESIDENT-SUPERVISOR | 5 | 0 | Yes (X) | $0 | $0 | $0 | |
| DARLENE COOK | |||||||
| CIVILIAN-ACTING TREASURE | 5 | 0 | Yes (X) | 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 |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $74,032 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $0 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $74,032 | TotalContributionsAmt |
| Program Service Revenue | ProgramServiceRevenueGrp | |
| Program Service Revenue | ProgramServiceRevenueGrp | |
| Program Service Revenue | ProgramServiceRevenueGrp | |
| Program Service Revenue | ProgramServiceRevenueGrp | |
| Program Service Revenue | ProgramServiceRevenueGrp | |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Misc | OtherRevenueMiscGrp | |
| Other Revenue Misc | OtherRevenueMiscGrp | |
| Other Revenue Misc | OtherRevenueMiscGrp | |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74,032 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,931 | TotalAmt |
| Program Services | $16,931 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208 | TotalAmt |
| Program Services | $208 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,524 | TotalAmt |
| Program Services | $2,524 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,322 | TotalAmt |
| Program Services | $2,322 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,110 | TotalAmt |
| Management And General | $10,110 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,627 | TotalAmt |
| Management And General | $21,627 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,599 | TotalAmt |
| Program Services | $5,599 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,876 | TotalAmt |
| Program Services | $9,876 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466 | TotalAmt |
| Management And General | $466 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|
| $6,761 | $6,761 |
| $4,889 | $4,889 |
| $192 | $192 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,505 | TotalAmt |
| Program Services | $49,302 | ProgramServicesAmt |
| Management And General | $32,203 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,923 | BOYAmt |
| EOY | $19,845 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,133 | BOYAmt |
| EOY | $5,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,056 | BOYAmt |
| EOY | $24,845 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,466 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,466 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,590 | BOYAmt |
| EOY | $24,845 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,590 | BOYAmt |
| EOY | $24,845 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,056 | BOYAmt |
| EOY | $24,845 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$7,473 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$15,272 | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $0 | TotalBookValueSecuritiesAmt |
| Total Book Value Program Rltd | $0 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM AFFILIATE | Desc |
| Book Value | $5,000 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,000 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL INCOME TAXES | Desc |
| Amt | $0 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $0 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I Line 1 | THRE 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 |
| Reason for Amendment Return | ADDED ADDITIONAL ENTRIES INTO THE SCHEDULE 0 FORM |
| Part VI 6 | POSA CURRENTLY HAS OVER 300 MEMBERS. THE BOARD OF DIRECTORS MAKES MOST OF THE GENERAL EVERYDAY DECISIONS. ANY IMPORTANT OR SIGNIFICANT DECISION FOR THE ORGANIZATION- INCLUDING DECISIONS TO AMEND THE BYLAWS OR CHANGE LEADERSHIP ARE VOTED ON BY THE FULL MEMBERSHIP. POSA MEMBERSHIP IS OPEN TO ANY FULL TIME SWORN OR CIVILIAN EMPLOYEE OF THE SCOTTSDALE POLICE DEPARTMENT. |
| Part VI 7a | OFFICERS AND MEMBERS OF THE BOARD ARE ELECTED EVERY TWO YEARS BY A VOTE OF THE MEMBERSHIP. |
| Part VI 7b | MOST 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. |
| Part VI 11 | FORM 990 IS REVIEWED BY THE 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. THIS YEAR'S FORM 990 WAS REVIEWED BY PRESIDENT SERBALIK, WHO TOOK OFFICE AT THE END OF 2024 . IT IS BASED UPON HIS BEST UNDERSTANDING OF THE FINANCIAL INFORMATION FOR 2024 BASED UPON REVIEW OF THE FINANCIAL RECORDS OF THE ORGANIZATION, AS POSA NO LONGER HAS ANY PAID EMPLOYEES AND THE OTHER MEMBERS OF THE 2024 GOVERNING BOARD ARE NO LONGER INVOLVED IN THE LEADERSHIP OF POSA. |
| Part VI 15a | POSA DOES NOT CURRENTLY HAVE A PAID CEO OR EXECUTIVE DIRECTOR. HOWEVER, POSA HAS A POLICY WHEREBY THE BOARD OF DIRECTORS WILL REVIEW AND APPROVE ANY EXECUTIVE COMPENSATION. |
| Part VI 15b | POSA NO LONGER HAS ANY PAID STAFF. THE BOARD OF DIRECTORS AND OFFICERS WILL MAKE DECISIONS REGARDING THE PAY AND BENEFITS OF ADMINISTRATIVE STAFF AT POSA SHOULD THERY BE HIRED IN THE FUTURE. |
| Part VI 19 | ORGANIZATIONAL 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. |
| Part IX 15 | POSA FORGAVE $16,133 OF A LOAN TO ITS RELATED ORGANIZATION-POSA CHARITIES- NO DOING BUSINESS AS POSA OFFICERS EMERGENCY FUND, INC. POSA ANTICIPATES THE REPAYMENT OF THE $5,000 BALANCE IN 2025 THROUGH A TRANSFER OF FUNDS. |
| Part XI 9 | AT THE END OF 2024, POSA LEARNED THAT IT WAS IN ARREARS ON THE PAYMENT OF CERTAIN OBLIGATIONS TO ITS STATEWIDE REPRESENTATIVE ORGANIZATION TO COVER LEGAL SERVICES FOR ITS MEMBERS. AS A RESULT, MEMBERS DUES WERE COLLECTED BY THE STATE ORGANIZATIONS GOING FORWARD UNTIL THE ARREARS ARE ADDRESSED. POSA ADDITIONALLY CUT COST, ENDED APPLICABLE SERVICE CONTRACTS, AND ELIMINATED MOST EXPENSES GOING FORWARD UNTIL THIS OBLIGATION IS SATISFIED. |
| Part XII 1 | POSA CHANGED ITS ACCOUNTING METHOD TO CASH FROM ACCRUAL FOR THE YEAR 2024, AS THE RETURNS WERE PREPARED FROM A REVIEW OF FINANCIAL RECORDS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POSA OFFICERS EMERGENCY FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7904 E CHAPARRAL RD STE A110-461 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300322692 | EIN |
| Primary Activities | TO PROVIDE SUPPORT TO LAW ENFORCEMENT OFFICERS AND THERI FAMILIES | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POSA OFFICERS EMERGENCY FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7904 E CHAPARRAL RD STE A110-461 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300322692 | EIN |
| Primary Activities | PROVIDE SUPPORT TO LAW ENFORCEMENT OFFICERS AND THEIR FAMILIES | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |