2024-10-09T09:37:40-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2023-01-01 940981411 WIDOWS & ORPHANS AID ASSOCIATION OF THE POLICE DEPARTMENT OF SAN FRANCISCO WIDO 4154974177 PO BOX 4247 SAN RAFAEL CA 949134247 DEAN TAYLOR TREASURER 4154974177 2024-10-08 1 1 DYLAN VALENTINE P01934033 9167847800 2024-10-08 2023 2024-10-15 13:58:12Z DEAN TAYLOR PO BOX 4247 SAN RAFAEL CA 949134247 2172585 0 X N/A X 1878 CA PROVIDE DEATH BENEFITS TO WIDOWS AND ORPHANED CHILDREN FOR THE OFFICERS OF THE SF POLICE DEPARTMENT 7 7 3 0 0 0 308434 1405 0 299935 1307990 138785 0 0 1616424 440125 0 0 516250 571000 76421 80911 0 0 0 85651 86954 678322 738865 938102 -298740 8205459 9143453 0 0 8205459 9143453 PROVIDE DEATH BENEFITS TO WIDOWS AND ORPHANED CHILDREN FOR THE OFFICERS OF THE SAN FRANCISCO POLICE DEPARTMENT 0 0 571000 299935 DEATH BENEFIT PROGRAM PAYS CASH BENEFITS TO WIDOWS AND ORPHANED CHILDREN OF SAN FRANCISCO POLICE OFFICERS. IN 2023, 31 FAMILIES RECEIVED DEATH BENEFITS. 571000 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 CA X DEAN TAYLOR 4154974177 PO BOX 4247 SAN RAFAEL CA 94913 LOU BARBERINI PRESIDENT 0.10 X X 590 0 0 RYAN WALSH VICE PRESIDENT 0.10 X X 590 0 0 ROB FORNERIS TRUSTEE 0.10 X 590 0 0 LEROY LINDO TRUSTEE 0.10 X 590 0 0 RAY KANE TRUSTEE 0.10 X 590 0 0 JIM O'MEARA TRUSTEE 0.10 X 1180 0 0 MAUREEN LEONARD TRUSTEE 0.10 X 590 0 0 DEAN TAYLOR TREASURER 18.00 X 23400 0 0 MARK MCDONOUGH SECRETARY 18.00 X 23400 0 0 51520 0 0 0 0 0 0 0 1405 1405 MEMBERSHIP DUES 900099 299935 299935 299935 222771 222771 1648474 1732460 -83986 -83986 -83986 440125 299935 0 138785 571000 571000 51520 51520 23400 23400 5991 5991 27765 27765 50034 50034 OTHER EXPENSES 9155 9155 738865 571000 167865 0 150278 96109 8055181 9047344 8205459 9143453 0 0 X 0 0 0 0 8205459 9143453 8205459 9143453 8205459 9143453 -298740 1236734 0 X X 0 1 X 1 0 0 1 0 0 X 1626825 1236734 1236734 390091 50034 50034 440125 688831 0 688831 50034 50034 738865 PART X, LINE 2: THE PLAN OPERATES AS A SOCIAL WELFARE ORGANIZATION AND IS A TAX-EXEMPT ENTITY UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE (IRC) SECTION ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE REQUIRED PROVISIONS OF THE IRC. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES PLAN MANAGEMENT TO EVALUATE IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31 , 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 6 NONE BUT SWORN PEACE OFFICERS OF THE REGULAR POLICE FORCE OF SAN FRANCISCO WHO ARE NOT OVER FORTY-FIVE (45) YEARS OF AGE CAN BECOME MEMBERS OF THIS ASSOCIATION, AND THOSE WHO ONCE BECOME MEMBERS THEREOF SHALL CONTINUE SUCH AS LONG AS THEY PAY THEIR DUES, FINES, AND ASSESSMENTS AS PROVIDED IN THE CONSTITUTION AND BY-LAWS OF THE ASSOCIATION, NOTWITHSTANDING THAT THAT THEY HAVE CEASED TO BE MEMBERS OF THE POLICE DEPARTMENT OF SAN FRANCISCO. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS CAN NOMINATE ANYONE FOR THE BOARD (INCLUDING PRESIDENT, VP, RECORDING SECRETARY, TREASURER AND TRUSTEES). FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE WAS DELEGATED BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY IN 2023. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 2C: THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.