IOWA NARCOTICS OFFICERS ASSOCIATION: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- IOWA NARCOTICS OFFICERS ASSOCIATION (EIN 20-1396140)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-05
- IRS object ID
- 201421259349200032
- Schema version
- 2013v3.1
- 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 | 2014-05-05T08:12:09-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Latta Harris Hanon & Penningroth LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 North Avenue | AddressLine1 |
| City | Tipton | City |
| State | IA | State |
| ZIP Code | 527721143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | CO IOWA DNE | BusinessNameLine2 |
| 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 EAST 7TH STREET | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50319 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA STOCK | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2014-04-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JIM REEVE | PreparerPersonNm |
| PTIN | P00308419 | PTIN |
| Phone | 5638862187 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | iowanarcs.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $50,595 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $650 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $25,055 | ProgramServiceRevenueAmt |
| Membership Dues | $5,375 | MembershipDuesAmt |
| Investment Income | $309 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gaming Gross Income | $8,607 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $8,518 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $89 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $10,599 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,401 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $198 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $31,676 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $500 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $178 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $25,409 | OtherExpensesTotalAmt |
| Total Expenses | $26,087 | TotalExpensesAmt |
| Excess Or Deficit For Year | $5,589 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $58,665 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,254 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,598 | BOYAmt |
| EOY | $46,935 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,067 | BOYAmt |
| EOY | $17,319 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,665 | BOYAmt |
| EOY | $64,254 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,665 | BOYAmt |
| EOY | $64,254 | 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.BY PROVIDING TRAINING TO THOSE LAW ENFORCEMENT AGENCIES THAT DEAL WITH VIOLATORS AND ALSO BY CONDUCTING PUBLIC AWARENESS PROGRAMS TO AREA SCHOOLS, CIVIC GROUPS, AND THE GENERAL PUBLIC THE ORGANIZATION IS WORKING TO ELIMINATE THE ILLEGAL DRUG TRAFFICKING IN THE STATE OF IOWA. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE ORGANIZATION HELD ITS 2013 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.THE ORGANIZATION AGAIN HELD REGIONAL QUARTERLY TRAINING SESSIONS IN ITS SIX REGIONS FOR MEMBERS AND AGENCIES THAT COULD NOT ATTEND THE ANNUAL CONFERENCE.BOARD MEMBERS,OFFICERS, AND MEMBERS OF THE ORGANIZATION HELD OR SPONSORED PUBLIC AWARENESS PROGRAMS WITH SEVERAL SCHOOLS AND OTHER CIVIC GROUPS IN THEIR COMMUNITIES AND IMPLEMENTED AND ASSISTED IN LOCAL FUNDRAISING ACTIVITIES FOR THE ORGANIZATION. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $20,870 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $20,870 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JASON BELL | ||
| President | 6.00 | $0 |
| DAVE SMUTZLER | ||
| Vice President | 4.00 | $0 |
| TAMMY WINTERS | ||
| Secretary | 3.00 | $0 |
| MELISSA STOCK | ||
| Treasurer | 3.00 | $0 |
| LORI LEWIS | ||
| PAST PRESIDENT | 1.00 | $0 |
| CHRIS NISSEN | ||
| Director | 1.00 | $0 |
| TOBY SCHISSEL | ||
| Director | 1.00 | $0 |
| DAVE HAUPERT | ||
| Director | 1.00 | $0 |
| MICHAEL MITTAN | ||
| Director | 1.00 | $0 |
| KEVIN MARSHALL | ||
| Director | 1.00 | $0 |
| MARK MILLIGAN | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| 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 | MELISSA STOCK | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 EAST 7TH STREET | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50319 | ZIPCode |
| 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 |
| Form720 Filed | false | Form720FiledInd |
| 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 |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| 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 | $6,269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,917 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,170 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,755 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,025 | CurrentTaxYearAmt |
| Total | $29,136 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,098 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,916 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,281 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,409 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,925 | CurrentTaxYearAmt |
| Total | $172,629 | 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 | $25,367 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,833 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,451 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,164 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,950 | CurrentTaxYearAmt |
| Total | $201,765 | 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 | $201,765 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $552 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $554 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $316 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $309 | CurrentTaxYearAmt |
| Total | $2,350 | 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 | $552 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $554 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $316 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $309 | CurrentTaxYearAmt |
| Total | $2,350 | 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 | $25,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,387 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,070 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,480 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,259 | CurrentTaxYearAmt |
| Total | $204,115 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98850 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98710 | PublicSupportPY509Pct |
| Investment Income CY | 0.01150 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01290 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $418 |
| Other Expenses.1005 | Travel $4233 |
| Other Expenses.1 | CONFERENCE EXPENSES $19505 |
| Other Expenses.2 | CONTRIBUTIONS $1000 |
| Other Expenses.3 | DUES $200 |
| Other Expenses.5 | BANK CHARGES $53 |
| Other Assets.1 | EDWARD JONES INVESTMENT - Beginning $12613 EDWARD JONES INVESTMENT - Ending $12922 |
| Other Assets.2 | INVENTORIES - Beginning $454 INVENTORIES - Ending $4397 |