2024-05-17T14:15:00-05:00 2023-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2023-01-01 341131531 OHIO PATROLMEN'S BENEVOLENT ASSOCIATION INC OHIO 4402377900 10147 ROYALTON ROAD STE J NORTH ROYALTON OH 44133 TOM AUSTIN EXECUTIVE DIRECTOR 4402377900 2024-05-13 1 TOM AUSTIN 999009999 1 MICHAEL B KLEIN CPA P00359504 2168317171 2024-05-13 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z X TOM AUSTIN 10147 ROYALTON ROAD STE J NORTH ROYALTON OH 44133 7010069 0 X WWW.OPBA.COM X 1973 OH THE OHIO PATROLMEN'S BENEVOLENT ASSOCIATION IS A NONPROFIT CORPORATION (CONTINUED ON SCHEDULE O)WHICH PROVIDES AID, PROTECTION, AND EDUCATION TO ITS MEMBERS, ALL OF WHOM ARE ACTIVE AND RETIRED MEMBERS OF VARIOUS POLICE DEPARTMENTS AND LAW ENFORCEMENT AGENCIES. 8 8 24 0 359 0 159371 111411 3479704 3504644 158576 225104 855 431 3798506 3841590 0 0 66051 83606 1805853 2084528 130698 91357 0 1164039 1229667 3166641 3489158 631865 352432 6117478 6759937 88796 135267 6028682 6624670 THE OHIO PATROLMEN'S BENEVOLENT ASSOCIATION IS A NONPROFIT CORPORATION WHICH PROVIDES AID, PROTECTION, AND EDUCATION TO ITS MEMBERS, ALL OF WHOM ARE ACTIVE AND RETIRED MEMBERS OF VARIOUS POLICE DEPARTMENTS AND LAW ENFORCEMENT AGENCIES. 0 0 THE OHIO PATROLMEN'S BENEVOLENT ASSOCIATION IS INVOLVED IN MATTERS RELATING TO THE WORKING CONDITIONS OF ITS MEMBERS. MORE PARTICULARLY, THE ASSOCIATION REPRESENTS MEMBERS IN NEGOTIATIONS WITH VARIOUS CITIES REGARDING WAGES, WORKING CONDITIONS, GRIEVANCES, DISCIPLINE, AND OTHER MATTERS CONCERNING LABOR AND MANAGEMENT ISSUES. THE ASSOCIATION ALSO MAINTAINS LEGAL COUNSEL TO REPRESENT ITS MEMBERS AND TO DEFEND THOSE MEMBERS ACCUSED OF CRIMINAL CONDUCT IN THE LINE OF DUTY. THE ASSOCIATION ALSO PUBLISHED POLICE BEAT MAGAZINE, WHICH IS PUBLISHED QUARTERLY WITH A CIRCULATION OF APPROXIMATELY 7,500 HOUSEHOLDS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 47 0 1 24 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 0 0 1 1 0 OH X TRICIA NEWCOMER 4402377900 10147 ROYALTON ROAD SUITE J NORTH ROYALTON OH 44133 JOSEPH HEGEDUS ATTORNEY 40.00 X 287200 0 31136 DANIEL LEFFLER ATTORNEY 40.00 X 160000 0 33728 MARK VOLCHECK ATTORNEY 40.00 X 138598 0 14398 ADAM CHALOUPKA ATTORNEY 40.00 X 130000 0 16090 DOMINIC SATURDAY ATTORNEY 40.00 X 125771 0 13885 THOMAS M AUSTIN EXECUTIVE DIRECTOR 40.00 0.10 X X 150000 0 21096 PATRICK M COLEMAN EXECUTIVE SECRETARY 1.00 0.10 X X 8160 0 326 GARY JESSER TREASURER 1.00 0.10 X X 7920 0 0 GEORGE SAKELLAKIS DIRECTOR OF ORGANIZATION 1.00 0.10 X X 7920 0 0 BRIAN JOHNSTON RECORDING SECRETARY 1.00 0.10 X 6900 0 0 TIM CORCORAN TRUSTEE 1/1-5/31, FIN SECY 6/1-12/31 1.00 0.10 X 6025 0 0 MAT KEEHL SERGEANT AT ARMS 1.00 0.10 X 5640 0 0 RONALD CAMPBELL FINANCIAL SECRETARY 1/1-5/4 1.00 0.10 X X 2588 0 104 ANNE SMITH TRUSTEE 10/5-12/31 1.00 0.10 X 1000 0 0 1037722 0 130763 7 0 1 0 GEORGE GERKEN ESQUIRE 1070 COMMERCE DRIVE 3 PERRYSBURG OH 43551 LEGAL SERVICES 143260 1 111411 111411 MEMBERSHIP DUES 900099 3504644 3504644 3504644 180536 180536 3213047 3168479 44568 44568 44568 359 0 359 359 MISCELLANEOUS INCOME/(LOSS) 900099 72 72 72 3841590 3504716 359 225104 83606 217679 1444970 56295 245927 119657 485829 21250 36900 91357 22787 64645 102423 27001 41375 17313 58655 28099 34574 AUTO EXPENSE 104942 DUES AND SUBSCRIPTIONS 79123 PRINT/MAIL/PUBLICATIONS 29087 FAMILY OUTINGS 18671 56993 3489158 790732 243587 4707015 5936949 75113 70106 52066 49148 972239 531245 460519 440994 32033 19153 6117478 6759937 44514 100046 12397 15520 31885 19701 88796 135267 X 6028682 6624670 6028682 6624670 6117478 6759937 352432 243556 0 X X 1 X 0 1 0 52496 52496 533403 271699 261704 190107 91482 98625 196233 168064 28169 440994 OBLIGATIONS UNDER OPERATING LEASES 19701 19701 X PART X, LINE 2: INCOME TAXES ARE ACCOUNTED FOR UNDER THE PROVISIONS OF THE "INCOME TAXES" TOPIC OF THE FASB ASC. THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION (501)(C)(5) OF THE INTERNAL REVENUE CODE. HOWEVER, SECTION 511 OF THE INTERNAL REVENUE CODE IMPOSES A TAX ON UNRELATED BUSINESS INCOME FOR NONPROFIT ORGANIZATIONS DESCRIBED IN SECTION 501(C). THE ASSOCIATION MAKES ESTIMATED INCOME TAX PAYMENTS ON NON-EXEMPT INCOME DURING THE YEAR, AS NEEDED. THERE WAS NO INCOME TAX EXPENSE DURING THE YEAR ENDED DECEMBER 31, 2023. IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC, UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE ASSOCIATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS WITHIN GENERAL AND ADMINISTRATIVE EXPENSES IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. AS OF DECEMBER 31, 2023, THE ASSOCIATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED. X 1 MIDWEST PUBLISHING INC 10844 N 23RD AVE PHOENIX AZ 85029 PHONE SOLICITATIONS 1 111411 91357 20054 111411 91357 20054 OH X 0 0 0 JOSEPH HEGEDUS ATTORNEY 287200 0 0 0 0 0 11488 0 19648 0 318336 0 0 0 DANIEL LEFFLER ATTORNEY 160000 0 0 0 0 0 6400 0 27328 0 193728 0 0 0 MARK VOLCHECK ATTORNEY 138598 0 0 0 0 0 5544 0 8854 0 152996 0 0 0 THOMAS M AUSTIN EXECUTIVE DIRECTOR 150000 0 0 0 0 0 6000 0 15096 0 171096 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP HAS THE RIGHT TO VOTE FOR OFFICERS AT REGULARLY SCHEDULED ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS AFFECTING THE ENTIRE MEMBERSHIP ARE SUBJECT TO VOTE BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE BOARD DURING A PLANNED MEETING. THE FORM IS REVIEWED, AND QUESTIONS ARE ANSWERED BY THE ACCOUNTANTS. ONCE THE BOARD APPROVES THE FORM 990, THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY WHAT MEMBERS ARE CURRENTLY PAID THROUGH COLLECTIVE BARGAINING AGREEMENTS AS POLICE OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, LINE B, AMENDED RETURN: AN AMENDED RETURN IS BEING FILED TO CORRECT THE CLASSIFICATION OF REVENUE ON FORM 990, PART I, LINES 8 AND 9 AS WELL AS ON FORM 990, PART VIII, LINES 1B AND 2A. THE ORIGINALLY FILED FORM 990 ERRANTLY REPORTED THE ORGANIZATION'S MEMBERSHIP DUES ON FORM 990, PART VIII, LINE 1B. THIS AMENDED RETURN CORRECTLY REFLECTS THE MEMBERSHIP DUES OF $3,504,644 ON FORM 990, PART VIII, LINE 2A. OPBA CHARITABLE FOUNDATION 10147 ROYALTON ROAD SUITE J NORTH ROYALTON OH 44133 263527658 CHARITABLE AND EDUCATIONAL FUNDING OH 501(C)(3) 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0