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← MINNESOTA POLICE AND PEACE OFFICERS ASSOCIATION LEGAL DEFENSE FUND

Form 990 for tax year 2023

Filed by MINNESOTA POLICE AND PEACE OFFICERS ASSOCIATION LEGAL DEFENSE FUND.

Totals

Total revenue
$1,462,012
Total expenses
$980,444
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,422,002
Investment income
$40,010
Other revenue
$0
Total assets, end of year
$1,757,873
Total liabilities, end of year
$89,664
Net assets or fund balances, end of year
$1,668,209
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$980,444

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: DUES

    total $1,422,002 · related or exempt $1,422,002

  • 3 · Investment income

    total $46,014 · excluded $46,014

  • 7a · Gross sales of assets other than inventory

    securities $447,998

  • 7b · Less cost or other basis and sales expenses

    securities $454,002

  • 7c · Gain or loss

    securities -$6,004

  • 7d · Net gain or loss

    total -$6,004 · excluded -$6,004

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $743,083

  • 11b · Fees: legal

    total $18,921

  • 11c · Fees: accounting

    total $14,900

  • 11f · Fees: investment management

    total $8,726

  • 11g · Fees: other

    total $48,178

  • 13 · Office expenses

    total $44

  • 16 · Occupancy

    total $21,072

  • 19 · Conferences, conventions and meetings

    total $2,327

  • 23 · Insurance

    total $4,951

  • 24a · Other expenses: THIRD PARTY ADMINISTRAT

    total $118,242

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $468,717 · end of year $570,292

  • 4 · Accounts receivable

    beginning of year $2,206 · end of year $1,146

  • 9 · Prepaid expenses and deferred charges

    beginning of year $20,624 · end of year $102,521

  • 10a · Land, buildings and equipment: cost or other basis

    $2,545

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,545

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $722,051 · end of year $1,083,914

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,513 · end of year $0

  • 19 · Deferred revenue

    beginning of year $84,230 · end of year $89,664

  • 27 · Net assets without donor restrictions

    beginning of year $1,123,855 · end of year $1,668,209

Mission and programs · 2023

Mission

LEGAL REPRESENTATION ON BEHALF OF PARTICIPANTS IN ANY CIVIL OR CRIMINAL ACTION BROUGHT AGAINST HIM OR HER ARISING FROM ANY ACT OR OMISSION OF THE PARTICIPANT WITHIN THE SCOPE OF HIS OR HER EMPLOYMENT. LEGAL REPRESENTATION IN ANY MINNESOTA BOARD OF PEACE OFFICER STANDARDS AND TRAINING LICENSING ACTION BROUGHT AGAINST HIM OR HER ARISING FROM ANY ACT OR OMISSION OF THE PARTICIPANT WHETHER WITHIN THE SCOPE OF HIS OR HER EMPLOYMENT OR NOT. LEGAL REPRESENTATION IMMEDIATELY FOLLOWING A CRITICAL INCIDENT UNTIL IT IS REASONABLY CERTAIN THAT NO CRIMINAL EXPOSURE TO THE PARTICIPANT EXISTS. NO REPRESENTATION SHALL BE PROVIDED FOR A PRE-DISCIPLINARY HEARING.

Activities or mission (Part I)

LEGAL REPRESENTATION PROVIDED ON BEHALF OF PARTICIPANTS.

  • TO USE AND INVEST THE DUES RECEIVED FOR THE EXCLUSIVE PURPOSE OF PROVIDING BENEFITS TO PARTICIPANTS AND THEIR BENEFICIARIES AND DEFRAYING REASONABLE EXPENSE OF ADMINISTRATION. THE TYPES OF BENEFITS PROVIDED INCLUDE THE PROVISION OF REPRESENTATION SERVICES UNDER ONE OR MORE LEGAL SERVICE BENEFIT PLANS AND OTHER BENEFITS INCIDENTAL THERETO. ELIGIBLE PARTICIPANTS ARE THOSE PERSONS EMPLOYED AS POLICE AND PEACE OFFICERS IN THE STATE OF MINNESOTA WHO HAVE MADE PROPER APPLICATION TO THE FUND AND FOR WHOM THE REQUIRED CONTRIBUTIONS HAVE BEEN MADE.

    Expenses $980,444 · Revenue $1,422,002

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brian Peters

    TRUSTEE

    Total calculated
    $155,549
    From this org
    $0
    From related orgs
    $139,246
    Other
    $16,303
    Hours/week
    5

    Schedule J breakdown matched by us

    Base
    $0 + $139,246 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $13,925 related
    Nontaxable benefits
    $0 + $2,378 related
    Filer's total
    $0 + $155,549 related

  • David Titus

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Sherral Schmidt

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Adam Block

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jon Jacobson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Tim Smith

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE DIRECTOR OF THE ORGANIZATION IS AN EMPLOYEE OF MINNESOTA POLICE AND PEACE OFFICERS ASSOCIATION (MPPOA), A RELATED ORGANIZATION, THEREFORE HIS COMPENSATION IS ESTABLISHED BY MPPOA.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
31 October 2024
IRS schema version
2023v5.1
Source object
202433099349302218

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