PALESTINE CITIZENS ON PATROL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: PALESTINE CITIZENS ON PATROL (EIN 46-3136105)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-11-06
IRS object ID: 201513109349301961
Schema version: 2014v5.0
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
Form 990
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-06T13:37:07-08:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STAPLES & ASSOCIATES PC CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	901 N MALLARD	AddressLine1Txt
City	PALESTINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75801	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	463136105	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PALESTINE CITIZENS ON PATROL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PALE	BusinessNameControlTxt
Phone	9037231040	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 N MALLARD ST	AddressLine1Txt
City	PALESTINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75801	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LINDA TAYLOR	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9037231040	PhoneNum
Signature	2015-10-28	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TOM WATSON CPA	PreparerPersonNm
Phone	9037231040	PhoneNum
Preparation	2015-11-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LINDA TAYLOR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 N MALLARD ST	AddressLine1Txt
City	PALESTINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75801	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,647	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE SUPPORT FOR THE CITY OF PALESTINE, TX POLICE DEPARTMENT BY ASSISTING WITH NON-LAW ENFORCEMENT DUTIES AND TO RAISE FUNDS TO PROVIDE NEEDED SAFETY EQUIPMENT FOR THE DEPARTMENT.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$580	PYContributionsGrantsAmt
CY Contributions Grants	$864	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$660	PYOtherRevenueAmt
CY Other Revenue	$409	CYOtherRevenueAmt
PY Total Revenue	$1,240	PYTotalRevenueAmt
CY Total Revenue	$1,273	CYTotalRevenueAmt
CY Grants And Similar Paid	$300	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$569	PYOtherExpensesAmt
CY Other Expenses	$671	CYOtherExpensesAmt
PY Total Expenses	$569	PYTotalExpensesAmt
CY Total Expenses	$971	CYTotalExpensesAmt
PY Revenues Less Expenses	$671	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$302	CYRevenuesLessExpensesAmt
Total Assets BOY	$671	TotalAssetsBOYAmt
Total Assets EOY	$973	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$671	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$973	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE SUPPORT FOR THE CITY OF	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$787	ExpenseAmt
Grant	$300	GrantAmt
Revenue	$1,647	RevenueAmt
Desc	THE FUNDS WERE EXPENDED PRIMARILY FOR OFFICER APPRECIATION EXPENSES AND FOR CANDY DISTRIBUTION TO CHILDREN TO PROMOTE THE POLICE DEPARTMENT IN THE COMMUNITY.	Desc
Total Program Service Expenses	$787	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
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	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	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	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	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	WILLIAM T WATSON	PersonNm
Phone	9037231040	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 N MALLARD ST	AddressLine1Txt
City	PALESTINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75801	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DWAYNE A MOFFITT JR
PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
DEBRA D DAVIS
VICE-PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
DONNA DAIGLE
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
WILLIAM T WATSON
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
EDWIN L STEPHENS
SEARGENT-AT-ARMS	2.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$857	MembershipDuesAmt
All Other Contributions	$7	AllOtherContributionsAmt
Total Contributions	$864	TotalContributionsAmt
Fundraising Gross Income	$783	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$374	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$409	TotalRevenueColumnAmt
Exclusion	$409	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,273	TotalRevenueColumnAmt
Exclusion	$409	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$300	TotalAmt
Program Services	$300	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$24	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$24	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
BANK CHARGES	$40	$0	$40	$0
OTHER PROGRAM SERVICES	$487	$487	$0	$0
SALES TAX	$20	$0	$20	$0
SECTION 501(C)(3) EXPENSE	$100	$0	$100	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$971	TotalAmt
Program Services	$787	ProgramServicesAmt
Management And General	$184	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$671	BOYAmt
EOY	$973	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$671	BOYAmt
EOY	$973	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$671	BOYAmt
EOY	$973	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$671	BOYAmt
EOY	$973	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$671	BOYAmt
EOY	$973	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$302	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind
Public Support Total170	$0	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY170	0	PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$580	CurrentTaxYearMinus1YearAmt
Current Tax Year	$864	CurrentTaxYearAmt
Total	$1,444	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$1,254	CurrentTaxYearMinus1YearAmt
Current Tax Year	$783	CurrentTaxYearAmt
Total	$2,037	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$1,834	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,647	CurrentTaxYearAmt
Total	$3,481	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$3,481	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Total	$3,481	TotalAmt

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 6	THE ORGANIZATION'S DUES-PAYING MEMBERS DO NOT VOTE ON GOVERNANCE MATTERS, BUT DO ELECT DIRECTORS/OFFICERS.
Pt VI, Line 7a	THE ORGANIZATION'S DUES-PAYING MEMBERS ELECT THE BOARD OF DIRECTORS, WHICH DIRECTORS MAKE ALL GOVERNING DECISIONS.
Pt VI, Line 11b	THE ORGANIZATION PROVIDED A COYY OF THE FORM 990 TO MEMBERS AT ITS MONTHLY MEETING BEFORE FILING THE RETURN.
Pt VI, Line 12c	THE ORGANIZATION ANNUALLY REQUIRES THE MEMBERS OF THE BOARD TO CERTIFY THAT THEY UNDERSTAND AND ARE ARE IN COMPLIANCE WITH THE POLICY.
Pt VI, Line 19	THE ORGANIZATION'S GOVERNING INSTRUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.