STRATEGY STUDIO / PUBLIC DATA EXPLORER

PUTNAM COUNTY DEPUTY SHERIFFS LAW ENFORCEMENT ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PUTNAM COUNTY DEPUTY SHERIFFS LAW ENFORCEMENT ASSOCIATION (EIN 13-3801737)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-12-17
IRS object ID
202523519349300727
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

FieldValueIRS element (for citing)
Return2025-12-17T16:11:24-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133497978PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HUMMEL & BUTLER CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1562 COMMERCE STREETAddressLine1Txt
CityThornwoodCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10594ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133801737EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Putnam County Sheriffs DepartmentBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Matthew KraiskyInCareOfNm
Business Name ControlPUTNBusinessNameControlTxt
Phone8452229115PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 182AddressLine1Txt
CityCarmelCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10512ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW KRAISKYPersonNm
Person TitleTreasurerPersonTitleTxt
Phone8452229115PhoneNum
Signature2025-12-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH D BUTLERPreparerPersonNm
PTINP01349937PTIN
Phone9147698419PhoneNum
Preparation2025-12-17PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1Police Benevolent AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Gross Receipts$196,590GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1997FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionPolicemans Benevolent AssociationActivityOrMissionDesc
Voting Members Governing Body80VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$154,763PYContributionsGrantsAmt
CY Contributions Grants$150,498CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$30PYInvestmentIncomeAmt
CY Investment Income$30CYInvestmentIncomeAmt
PY Other Revenue$8,884PYOtherRevenueAmt
CY Other Revenue$383CYOtherRevenueAmt
PY Total Revenue$163,677PYTotalRevenueAmt
CY Total Revenue$150,911CYTotalRevenueAmt
PY Grants And Similar Paid$16,234PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$33,679CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$24,500PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$32,878CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$32,878CYTotalFundraisingExpenseAmt
PY Other Expenses$92,092PYOtherExpensesAmt
CY Other Expenses$77,354CYOtherExpensesAmt
PY Total Expenses$132,826PYTotalExpensesAmt
CY Total Expenses$143,911CYTotalExpensesAmt
PY Revenues Less Expenses$30,851PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,000CYRevenuesLessExpensesAmt
Total Assets BOY$239,544TotalAssetsBOYAmt
Total Assets EOY$246,544TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$239,544NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$246,544NetAssetsOrFundBalancesEOYAmt
MissionPolicemans Benevolent AssociationMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$67,080ExpenseAmt
DescTo promote the general welfare of it members and to aid them in their need for mutual benfits and protection. Also to promote greater acknowlegement from the community.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$26,938ExpenseAmt
DescSupport of Community Organizations focusing on youth and other groups.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$6,741ExpenseAmt
DescTo assist community education regarding crime prevention. Literature is distributed at various community events.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$100,759TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members80GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMatthew KraiskyPersonNm
Phone8452229115PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 182AddressLine1Txt
CityCarmelCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10512ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Daniel Hunsberger
President5.000.00Yes (X)$0$0$0
Edward Burke
Sgt of Arms5.000.00Yes (X)$0$0$0
Matthew Kraisky
Treasurer5.000.00Yes (X)$0$0$0
Robert Weinberg
Secretary5.000.00Yes (X)$0$0$0
Kevin Osika
Vice President5.000.00Yes (X)$0$0$0
Thomas Curran
Vice President5.000.00$0$0$0Yes (X)
Kevin Radovich
Secretary5.000.00$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 ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$80,820MembershipDuesAmt
All Other Contributions$69,678AllOtherContributionsAmt
Total Contributions$150,498TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$30TotalRevenueColumnAmt
Related Or Exempt Func Income$30RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$46,062FundraisingGrossIncomeAmt
Fundraising Direct Expenses$45,679FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$383TotalRevenueColumnAmt
Exclusion$383ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,911TotalRevenueColumnAmt
Related Or Exempt Func Income$30RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$383ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$33,679TotalAmt
Program Services$33,679ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$67,080TotalAmt
Program Services$67,080ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,320TotalAmt
Management And General$1,320ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$32,878TotalAmt
Fundraising$32,878FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,148TotalAmt
Management And General$3,148ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9TotalAmt
Management And General$9ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,797TotalAmt
Management And General$5,797ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$143,911TotalAmt
Program Services$100,759ProgramServicesAmt
Management And General$10,274ManagementAndGeneralAmt
Fundraising$32,878FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$89,469BOYAmt
EOY$96,439EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$150,075BOYAmt
EOY$150,105EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$239,544BOYAmt
EOY$246,544EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$239,544BOYAmt
EOY$246,544EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$239,544BOYAmt
EOY$246,544EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$239,544BOYAmt
EOY$246,544EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,000ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1Community Services IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 Gale CourtAddressLine1Txt
CityTorringtonCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06790ZIPCd
FieldValueIRS element (for citing)
Fundraiser Control Of FundsfalseFundraiserControlOfFundsInd
Gross Receipts$69,678GrossReceiptsAmt
Retained By Contractor$32,878RetainedByContractorAmt
Net To Organization$36,800NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$69,678TotalGrossReceiptsAmt
Total Retained By Contractors$32,878TotalRetainedByContractorsAmt
Total Net To Organization$36,800TotalNetToOrganizationAmt
Licensed StatesNYLicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Golf OutingEvent1Nm
Gross Receipts Event1$46,062GrossReceiptsEvent1Amt
Gross Revenue Event1$46,062GrossRevenueEvent1Amt
Non Cash Prizes Event1$4,247NonCashPrizesEvent1Amt
Rent Facility Costs Event1$39,842RentFacilityCostsEvent1Amt
Food And Beverage Event1$600FoodAndBeverageEvent1Amt
Entertainment Event1$500EntertainmentEvent1Amt
Other Direct Expenses Event1$490OtherDirectExpensesEvent1Amt
Gross Receipts Total$46,062GrossReceiptsTotalAmt
Gross Revenue Total Events$46,062GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$4,247NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$39,842RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$600FoodAndBeverageTotalEventsAmt
Entertainment Total Events$500EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$490OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$45,679DirectExpenseSummaryEventsAmt
Net Income Summary$383NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt
Thomas Curran
Vice President
Kevin Radovich
Secretary

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6Members
Member election for additional members Part VI line 7aMembers elect the Officers of the Association
Governing body decisions Part VI line 7bMembers Vote on Governing Body Decisions
Governing body meeting documentation Part VI line 8aMinutes are taken at every meeting
Form 990 governing body review Part VI line 11Officers review the Form 990 before filing.
Conflict of interest policy compliance Part VI line 12cPutnam County has a Conflict of Interest PolicyThe PBA follows that Conflict of Interest Policy
Governing documents etc available to public Part VI line 19Upon Request and Form 990 open to Public