2024-11-15T18:43:53-06:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 386679709 PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC LEGAL DEFENSE FUND PROF 8003674321 PO BOX 82263 ROCHESTER MI 483082263 LINDA STOUT CHAIRMAN 8003674321 2024-11-14 1 1 AMBER RATHBUN CPA P01786612 5173237500 2024-11-15 2023 2024-10-15 13:58:12Z LINDA STOUT PO BOX 82263 ROCHESTER MI 483082263 2190943 0 X WWW.PLEA.NET X 1995 MI TO PROVIDE LEGAL SERVICE BENEFITS. 3 3 0 3 0 0 0 0 1483463 1679821 65560 79090 25 0 1549048 1758911 0 0 548345 965696 0 0 0 0 0 711766 712966 1260111 1678662 288937 80249 2755821 3034171 313442 375528 2442379 2658643 TO PROVIDE LEGAL SERVICE BENEFITS. 0 0 TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE 12,649 MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 1 74 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X KATHY GIBSON 8003674321 850 W UNIVERSITY DRIVE SUITE A ROCHESTER MI 48307 X ANDREW PERALTA TRUSTEE 1.00 X 0 0 0 RANDY DYLHOFF TRUSTEE 1.00 X 0 0 0 LINDA STOUT CHAIRMAN 1.00 X X 0 0 0 0 0 0 0 0 0 0 PROFESSIONAL LAW ENFORCEMENT ASSOC INC PO BOX 82263 ROCHESTER MI 48308 ADMINISTARTIVE 665999 JEFFERY M WEINER 1332 KING STREET WILIMINGTON DE 19801 ATTORNEY 114000 FRONT LINE LAW 3401 QUEBEC STREET STE 7000 DENVER CO 80207 ATTORNEY 111595 FOSTER GRAHAM MILSTEIN 360 S GARFIELD ST 6TH FLOOR DENVER CO 80209 ATTORNEY 106955 4 PARTICIPANT CONTRIBUTIONS 541900 1678218 1678218 LATE FEE CHARGE 900099 1603 1603 1679821 75548 75548 435574 432032 3542 3542 3542 1758911 1679821 0 79090 965696 665999 780 13700 9075 8847 558 14007 1678662 94466 32912 206277 339298 3189 3667 1124 1571 2229343 2435301 221422 221422 2755821 3034171 35220 23458 278222 352070 313442 375528 X 2442379 2658643 2442379 2658643 2755821 3034171 80249 136015 0 X 0 1 X 1 0 0 INVESTMENT CONTRACT - FIXED INDEX ANNUITY 221422 F 221422 RESERVE FOR CLAIMS INCURRED BUT NOT PAID 352070 352070 X 1894926 136015 136015 1758911 0 1758911 1678662 0 1678662 0 1678662 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR 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 7A THE PLAN SPONSOR APPOINTS TWO TRUSTEES AND THE PLAN ADMINISTRATOR APPOINTS ONE TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED AND APPROVED AT MEETINGS OF THE TRUSTEES, SUBJECT TO APPROVAL AND REVIEW BY THE FUND ATTORNEY. FORM 990, PART VI, SECTION B, LINE 12C IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL INFORM THE MEMBER OF THE BASIS FOR THE BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, INCLUDING REMOVAL OF THE MEMBER. FORM 990, PART VI, SECTION B, LINE 15 THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15 OF FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC PO BOX 82263 ROCHESTER MI 483082263 383227685 ADMINISTRATION OF LEGAL DEFENSE BENEFITS & EXPENSES FOR MEMBERS MI 501(C)(8) & (C)(10) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC M 665999 ACTUAL