﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-12T16:44:58-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>800430937</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THE TAX SPECIALISTS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3585 MAPLE ST STE 130</AddressLine1Txt>
        <CityNm>VENTURA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>510209944</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOS ANGELES COUNTY LIFEGUARD</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOSA</BusinessNameControlTxt>
      <PhoneNum>3102938391</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5999 RIDGE VIEW ST B</AddressLine1Txt>
        <CityNm>CAMARILLO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>930129442</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFF LITTLE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3102938391</PhoneNum>
      <SignatureDt>2023-07-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID B COOK</PreparerPersonNm>
      <PTIN>P00028269</PTIN>
      <PhoneNum>8056509300</PhoneNum>
      <PreparationDt>2024-07-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>JEFF LITTLE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1140 HIGHLAND AVE STE 180</AddressLine1Txt>
        <CityNm>MANHATTAN BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90266</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>362349</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <WebsiteAddressTxt>LACOLA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1957</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>ASSOCIATON OF PUBLIC SAFETY EMPLYOEES. PROVIDES LEGAL REPRESENTATION TO MEMBERS, NEGOTIATES WITH COUNTY FOR SALARY AND BENEFITS, SPONSORS MEMBERS TO COMPETE IN LOCAL, NATIONAL, AND INTERNATIONAL LIFESAVING COMPETITIONS. PROVIDES UNIFORMS AND EQUIPMENT AT VOLUME DISCOUNT PRICING. RECOGNIZES OUTSTANDING AND RETIRING MEMBERS. EDUCATES PUBLIC ON WATER SAFETY. ASSISTS WITH THE JUNIOR LIFEGUARD PROGRAM TO TRAIN YOUTH IN WATER SAFETY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>195191</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>261813</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>36795</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>32605</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-104548</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>67931</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>127438</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>362349</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>3143</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>32745</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>38661</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>194810</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>271324</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>227555</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>313128</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-100117</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>49221</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>920106</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>904272</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>4019</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>142</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>916087</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>904130</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>ASSOCIATON OF PUBLIC SAFETY EMPLYOEES. PROVIDES LEGAL REPRESENTATION TO MEMBERS, NEGOTIATES WITH COUNTY FOR SALARY AND BENEFITS, SPONSORS MEMBERS TO COMPETE IN LOCAL, NATIONAL, AND INTERNATIONAL LIFESAVING COMPETITIONS. PROVIDES UNIFORMS AND EQUIPMENT AT VOLUME DISCOUNT PRICING. RECOGNIZES OUTSTANDING AND RETIRING MEMBERS. EDUCATES PUBLIC ON WATER SAFETY. ASSISTS WITH THE JUNIOR LIFEGUARD PROGRAM TO TRAIN YOUTH IN WATER SAFETY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>253593</ExpenseAmt>
      <Desc>PROVIDES LEGAL REPRESENTATION TO MEMBERS AND NEGOTIATES WITH COUNTY FOR SALARY AND BENEFITS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>100</ExpenseAmt>
        <Desc>SPONSORS LIFESAVING COMPETITIONS</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>53183</ExpenseAmt>
        <GrantAmt>3143</GrantAmt>
        <Desc>PROVIDES UNIFORMS AND EQUIPMENT AND SUPPORT TO MEMBERS</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>192</ExpenseAmt>
        <Desc>SUPPORTS COMMUNITY 501C3 ORGANIZATIONS WITH DONATIONS</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>192</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>307068</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DAVID COOK</PersonNm>
        <PhoneNum>8056509300</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3585 MAPLE ST STE 130</AddressLine1Txt>
          <CityNm>VENTURA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93003</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREGG CRUM</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JORDAN STEPHENS</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF LITTLE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>14.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNA SOLBERT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TRAVIS ROBINSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVE CARPENTER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE HINES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>244888</MembershipDuesAmt>
      <GovernmentGrantsAmt>16925</GovernmentGrantsAmt>
      <TotalContributionsAmt>261813</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>LOCKER AND EQUIPMENT SALES</Desc>
        <TotalRevenueColumnAmt>32605</TotalRevenueColumnAmt>
        <ExclusionAmt>32605</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>32605</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>67931</TotalRevenueColumnAmt>
        <ExclusionAmt>67931</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>362349</TotalRevenueColumnAmt>
        <ExclusionAmt>100536</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>3143</TotalAmt>
        <ProgramServicesAmt>3143</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>38661</TotalAmt>
        <ProgramServicesAmt>38661</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>2446</TotalAmt>
        <ProgramServicesAmt>2271</ProgramServicesAmt>
        <ManagementAndGeneralAmt>175</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>217024</TotalAmt>
        <ProgramServicesAmt>217024</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1450</TotalAmt>
        <ManagementAndGeneralAmt>1450</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>26083</TotalAmt>
        <ProgramServicesAmt>23822</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2261</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>867</TotalAmt>
        <ProgramServicesAmt>433</ProgramServicesAmt>
        <ManagementAndGeneralAmt>434</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>141</TotalAmt>
        <ProgramServicesAmt>141</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>17279</TotalAmt>
        <ProgramServicesAmt>15539</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1740</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>6034</TotalAmt>
        <ProgramServicesAmt>6034</ProgramServicesAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>313128</TotalAmt>
        <ProgramServicesAmt>307068</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6060</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>488341</BOYAmt>
        <EOYAmt>404576</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>13452</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>13451</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1</BOYAmt>
        <EOYAmt>1</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>431764</BOYAmt>
        <EOYAmt>499695</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>920106</BOYAmt>
        <EOYAmt>904272</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>4019</BOYAmt>
        <EOYAmt>142</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>4019</BOYAmt>
        <EOYAmt>142</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>916087</BOYAmt>
        <EOYAmt>904130</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>916087</BOYAmt>
        <EOYAmt>904130</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>920106</BOYAmt>
        <EOYAmt>904272</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>49221</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-61178</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>13451</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>13451</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD</Desc>
        <Amt>142</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>142</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSOCIATON OF PUBLIC SAFETY EMPLYOEES. PROVIDES LEGAL REPRESENTATION TO MEMBERS, NEGOTIATES WITH COUNTY FOR SALARY AND BENEFITS, SPONSORS MEMBERS TO COMPETE IN LOCAL, NATIONAL, AND INTERNATIONAL LIFESAVING COMPETITIONS. PROVIDES UNIFORMS AND EQUIPMENT AT VOLUME DISCOUNT PRICING. RECOGNIZES OUTSTANDING AND RETIRING MEMBERS. EDUCATES PUBLIC ON WATER SAFETY. ASSISTS WITH THE JUNIOR LIFEGUARD PROGRAM TO TRAIN YOUTH IN WATER SAFETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS ARE ON GOVERNING BOARD AND ARE EMPLOYEES OF THE COUNTY. NO BENEFITS FROM ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORTS COMMUNITY 501C3 ORGANIZATIONS WITH DONATIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS REVIEWS 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST AT OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR YEAR CORRCTION TO LOCKER BANK ACCOUNTS 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>