IOWA NARCOTICS OFFICERS ASSOCIATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- IOWA NARCOTICS OFFICERS ASSOCIATION (EIN 20-1396140)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202543169349203169
- Schema version
- 2024v5.2
- 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 | 2025-11-12T14:42:18-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421460449 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EF Partners | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 High Ave W | AddressLine1Txt |
| City | Oskaloosa | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % DOUGLAS HURLEY | InCareOfNm |
| 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 | DOUGLAS HURLEY | PersonNm |
| Person Title | BOARD MEMBER | PersonTitleTxt |
| Phone | 5157256322 | PhoneNum |
| Signature | 2025-11-03 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BARB KOSMAN | PreparerPersonNm |
| PTIN | P01548241 | PTIN |
| Phone | 6416734571 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $157,724 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $2,500 | ContributionsGiftsGrantsEtcAmt |
| Membership Dues | $86,122 | MembershipDuesAmt |
| Investment Income | $569 | InvestmentIncomeAmt |
| Fundraising Gross Income | $68,533 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $40,668 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $27,865 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $117,056 | TotalRevenueAmt |
| Other Expenses Total | $88,732 | OtherExpensesTotalAmt |
| Total Expenses | $88,732 | TotalExpensesAmt |
| Excess Or Deficit For Year | $28,324 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $123,924 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $152,248 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,924 | BOYAmt |
| EOY | $152,248 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,924 | BOYAmt |
| EOY | $152,248 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,924 | BOYAmt |
| EOY | $152,248 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TRAIN MEMEBERS TO FIGHT ILLEGAL DRUG USE | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | ORGANIZATION HELD ITS 2024 ANNUAL CONFERENCE IN DES MOINES AND PROVIDED TRAINING SESSIONS WITH NATIONALLY RECOGNIZED SPEAKERS IN THE AREA OF NARCOTICS ENFORCEMENT AND NETWORKING | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $0 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| CHRISTOPHER WUEBKER | ||||
| PRESIDENT | 6.00 | $0 | $0 | $0 |
| BILL MCDANIEL | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| ERIC STUDER | ||||
| TREASURER | 3.00 | $0 | $0 | $0 |
| JOSH MULNIX | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| CASEY TIMMER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| DARREN ROBINSON | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| LUKE DVORAK | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| TRAVIS BRADLEY | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| JASON NOBLE | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| NOEL ISAAC | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| BO MILLER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $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 | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC STUDER | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 EAST 7TH STREET | 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 |
| 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 | $6,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,013 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,622 | CurrentTaxYearAmt |
| Total | $226,717 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,013 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,622 | CurrentTaxYearAmt |
| Total | $226,717 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $226,717 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $481 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | -$1,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $569 | CurrentTaxYearAmt |
| Total | -$483 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $481 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | -$1,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $569 | CurrentTaxYearAmt |
| Total | -$483 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,407 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,339 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$816 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,207 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,865 | CurrentTaxYearAmt |
| Total | $67,002 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,888 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,764 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,197 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,331 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,056 | CurrentTaxYearAmt |
| Total | $293,236 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.77320 | PublicSupportCY509Pct |
| Public Support PY509 | 0.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAM | Event1Nm |
| Gross Receipts Event1 | $68,533 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $68,533 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $40,668 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $68,533 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $68,533 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $40,668 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $40,668 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $27,865 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Description of other expenses Part I line 16 | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION AMOUNTCONFERENCE EXPENSE 65,235INSURANCE 2,255OFFICE 4,679TRAVEL/TRAINING 10,063MEMORIALS 6,500 | ExplanationTxt |