﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-11T12:45:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>261443903</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Schult CPAs LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>204 Main St PO Box 65</AddressLine1Txt>
        <CityNm>Marathon</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54448</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>391101214</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WISCONSIN LAW ENFORCEMENT OFFICERS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WISC</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 651</AddressLine1Txt>
        <CityNm>MERRILL</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>544520651</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEREMY SCOTT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7152977968</PhoneNum>
      <SignatureDt>2024-07-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Jean M Schult</PreparerPersonNm>
      <PTIN>P00923138</PTIN>
      <PhoneNum>7154433450</PhoneNum>
      <PreparationDt>2024-09-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingOtherDesc>MODIFIED CASH</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WLEOA.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>120567</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10467</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>54575</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>6030</MembershipDuesAmt>
      <InvestmentIncomeAmt>3528</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>38057</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="10467" referenceDocumentId="990G">7895</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18990</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>26962</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>15</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>15</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>101577</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>9396</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1444</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13497</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>62496</OtherExpensesTotalAmt>
      <TotalExpensesAmt>86833</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14744</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>240838</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>255582</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>201245</BOYAmt>
        <EOYAmt>199290</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>31277</BOYAmt>
        <EOYAmt>31277</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>19281</BOYAmt>
        <EOYAmt>25989</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>251803</BOYAmt>
        <EOYAmt>256556</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>10965</BOYAmt>
        <EOYAmt>974</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>240838</BOYAmt>
        <EOYAmt>255582</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>UNIFYPROMOTE&amp;ENCOURAGE WI LAW ENFORCMNT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CAMPGROUND - WLEOA OWNS AND OPERATES A CAMPGROUND AVAILABLE FOR USE BY MEMBERS AND GUESTS AT NO CHARGE. THE CAMPGROUND IS LICENSED BY THE WAUPACA CTY DEPT OF HEALTH &amp; HUMAN SVCS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS - WLEOA ASSISTS MEMBERS AND/OR CHILDREN TO FURTHER EDUCATION TO HELP DEVELOP LEADERSHIP SKILLS AND SUPPORT COMMUNITY EDUCATION BY RECOGNIZING SCHOLASTIC ACHIEVEMENT</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEMBER BENEFITS - PROMOTE RELATIONSHIPS AND ELEVATES PROFESSION SUPPRESSING CRIME AND PROMOTING PUBLIC RELATIONS WHILE ASSISTING LEGISLATORS IN ENFORCMENT OF CRIMINAL LAWS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE STRANDBERG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER KRAEGER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAD BILLEB</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMY SCOTT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE RIESSELMANN JR</PersonNm>
        <TitleTxt>DISTRICT 1 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM BERG</PersonNm>
        <TitleTxt>DISTRICT 3 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK SALINSKY</PersonNm>
        <TitleTxt>DISTRICT 45 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN FENHOUSE</PersonNm>
        <TitleTxt>DISTRICT 6 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH JOHNSON</PersonNm>
        <TitleTxt>DISTRICT 7 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID MCCUE</PersonNm>
        <TitleTxt>DISTRICT 8 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICHOLAS LORENZEN</PersonNm>
        <TitleTxt>DISTRICT 9 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHEREE CARR</PersonNm>
        <TitleTxt>DISTRICT 11 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICH AL-MOGHRABI</PersonNm>
        <TitleTxt>DISTRICT 10 DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JEREMY SCOTT</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 651</AddressLine1Txt>
          <CityNm>MERRILL</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>544520651</ZIPCd>
        </USAddress>
        <PhoneNum>7152977968</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="990G">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>38057</GrossRevenueOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>17585</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>1405</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>38057</GrossRevenueTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>17585</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>1405</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>18990</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>19067</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>WI</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>JEREMY SCOTT</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 651</AddressLine1Txt>
        <CityNm>MERRILL</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>544520651</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>JEREMY SCOTT</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>RECORDKEEPING MAKING BANK DEPOSITS</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY SCHOLARSHIP GRANTEE VARIOUS $500 GRANTEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 4,324OFFICE SUPPLIES 9,674TRAVEL &amp; CONFERENCES, CONVENT, MTGS 22,957ADMINISTRATIVE FEES 10,131OTHER EXPENSES 15,410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEAROTHER DEPRECIABLE ASSETS 19,281 25,989</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARDS 10,965 974</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>