- Revenue 2025
- $306,367
- Expenses 2025
- $234,721
Program services were 31.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- PO BOX 10182
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
Mission
TO COLLECT FUNDS IN ORDER TO PROVIDE ADVANCED POLICE OFFICER TRAINING TO ITS MEMBERS AND TO PROVIDE FUNDS TO ASSIST POLICE DEPARTMENTS WITH THE PURCHASE OF NEW POLICE DOGS. ADDITIONALLY THE ORGANIZATION PROVIDES MONIES TO OFFSET THE COST OF VETERINARY TREATMENT FOR RETIRED POLICE DOGS.TO UNITE, IN COMMON CAUSE, ALL LAW ENFORCEMENT AGENCIES UTILIZING THE SERVICES OF THE CANINE AS AN AID IN THE PREVENTION AND DETECTION OF CRIME.TO PROMOTE FRIENDSHIP AND BROTHERHOOD AMONG THOSE INTERESTED IN THE TRAINING AND THE UTILIZATION OF THE CANINE IN POLICE WORK.TO IMPROVE THE ABILITIES OF THE CANINE IN POLICE WORK, THEREBY RENDERING BETTER SERVICE TO THE COMMUNITY.TO UTILIZE ASSOCIATION FUNDS TO IMPROVE THE EFFICIENCY OF CANINE TEAMS BY PROVIDING TRAINING TO CANINE OFFICERS AND THEIR CANINES THROUGH COURSES AND SEMINARS AVAILABLE TO THE MEMBERSHIP.TO COORDINATE THE EXCHANGE OF IDEAS OF ANY ADVANCED TRAINING TECHNIQUES UTILIZING POLICE DOGS.TO IMPROVE THE ABILITIES AND THE IMAGE OF THE WORKING POLI
Activities or mission (Part I)
TO PROVIDE POLICE OFFICER TRAINING AND TO ASSIST DEPARTMENTS WITH THE PURCHASE OF POLICE DOGS.
-
PAYMENTS FOR MEDICAL BENEFITS & CANINE TRAINING. TRAINING REIMBURSEMENT PROGRAM: THE ASSOCIATION OFFERS IT MEMBERS ASSISTANCE WITH PAYING FOR K9 RELATED TRAINING CLASSES, IF THE MEMBER IS DENIED TRAINING BY THE AGENCY. RETIRED K9 BENEFIT: THE ASSOCIATION WILL PAY A ONE TIME MEDICAL BENEFIT FOR EACH K9.
Expenses $73,750
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Dave McElwainDAVE MCELWAIN
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Chris CameronCHRIS CAMERON
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Tim AshbaughTIM ASHBAUGH
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Daniel GonzalezDANIEL GONZALEZ
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Victor RuizVICTOR RUIZ
DIRECTOR
- 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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $306,367
- Expenses
- $234,721
- Contributions
- $278,847
- Grants paid
- $0
-
2023
- Revenue
- $112,656
- Expenses
- $76,698
- Contributions
- $98,328
- Grants paid
- $2,000
-
2022
- Revenue
- $167,383
- Expenses
- $131,552
- Contributions
- $167,021
- Grants paid
- $11,050
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $140,293
- Expenses
- $86,527
- Assets (EOY)
- $590,310
-
2020 · 990
- Revenue
- $66,878
- Expenses
- $15,890
- Assets (EOY)
- $536,544
-
2019 · 990-EZ
- Revenue
- $56,124
- Expenses
- $23,265
- Assets (EOY)
- $485,556
-
2018 · 990-EZ
- Revenue
- $48,460
- Expenses
- $20,578
- Assets (EOY)
- $452,697
-
2017 · 990-EZ
- Revenue
- $53,846
- Expenses
- $21,536
- Assets (EOY)
- $424,815
-
2016 · 990-EZ
- Revenue
- $51,510
- Expenses
- $25,779
- Assets (EOY)
- $392,505
-
2015 · 990-EZ
- Revenue
- $55,699
- Expenses
- $17,589
- Assets (EOY)
- $366,774
-
2014 · 990-EZ
- Revenue
- $45,408
- Expenses
- $17,293
- Assets (EOY)
- $328,664
-
2013 · 990-EZ
- Revenue
- $67,243
- Expenses
- $20,004
- Assets (EOY)
- $300,549
-
2012 · 990-EZ
- Revenue
- $72,718
- Expenses
- $27,014
- Assets (EOY)
- $253,310
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
-
2022 OFFICER SUPPORT
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
California fundraising campaigns
Campaigns run by paid fundraisers, commercial coventurers and thrift stores naming this organization, as California published them. Both figures are as filed, and what the first one counts depends on the campaign type — a coventurer or a thrift store files its own sales rather than money collected for the charity. The 990 reports this only as a yearly total, never per campaign.
-
CITY SERVICES ENTERTAINMENT CORP.
$163,687 raised
2024 Commercial Fundraiser
$81,343 to charity
-
CITY SERVICES ENTERTAINMENT CORP.
$145,500 raised
2023 Commercial Fundraiser
$72,750 to charity
-
CITY SERVICES ENTERTAINMENT CORP.
$146,140 raised
2022 Commercial Fundraiser
$73,832 to charity
-
CITY SERVICES ENTERTAINMENT CORP.
$170,000 raised
2021 Commercial Fundraiser
$81,583 to charity
-
CITY SERVICES ENTERTAINMENT CORP.
$136,289 raised
2020 Commercial Fundraiser
$68,144 to charity
-
CITY SERVICES ENTERTAINMENT CORP.
$243,940 raised
2019 Commercial Fundraiser
$70,357 to charity
Amounts are as filed and do not add up: a commercial coventurer reports one promotion's whole gross once for each charity that shared in it. A campaign may also name more than one registered charity, in which case it appears on each.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.