2024-11-14T18:15:52-06:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 383227685 PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC PROF 8003674321 PO BOX 82263 ROCHESTER MI 483082263 MICHAEL P DONNENWIRTH PRESIDENT 8003674321 2024-11-14 1 1 AMBER RATHBUN CPA P01786612 5173237500 2024-11-15 2023 2024-10-15 13:58:12Z MICHAEL P DONNENWIRTH PO BOX 82263 ROCHESTER MI 483082263 797229 0 X WWW.PLEA.NET X 1995 MI ADMINISTRATION OF LEGAL DEFENSE BENEFITS & EXPENSES FOR THE MEMBERS OF PLEA LEGAL DEFENSE FUND. 5 5 10 2 0 0 0 0 767931 785583 268331 3877 -4046 -978 1032216 788482 0 0 0 0 466694 523679 0 0 0 334948 259796 801642 783475 230574 5007 597563 681500 157861 235849 439702 445651 TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND. 0 0 TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND. AS OF DECEMBER 2023, THE LEGAL DEFENSE TOTAL MEMBER COUNT WAS 12,649. 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 5 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LESLIE MCMAHON 8003674321 850 W UNIVERSITY DRIVE SUITE A ROCHESTER MI 48307 LESLIE MCMAHON EXECUTIVE DIRECTOR 40.00 X 132648 0 4643 MICHAEL P DONNENWIRTH PRESIDENT 1.00 X X 600 0 0 ARPAD BALITY VICE PRESIDENT 1.00 X X 600 0 0 THOMAS BRACKIN TREASURER 1.00 X X 600 0 0 ROBERT L GOLDENBOGEN DIRECTOR 1.00 X 0 0 0 THOMAS A TANGHE SECRETARY 1.00 X X 0 0 0 134448 0 4643 1 0 0 0 0 ADMINISTRATIVE SERVICE 561000 666000 666000 PARTICIPATION FEES 561000 114027 114027 REIMBURSEMENT INCOME 561000 4114 4114 SERVICE CHARGE INCOME 561000 1442 1442 785583 3177 3177 2340 3318 -978 -978 -978 6129 5429 700 700 700 788482 785583 0 2899 139091 275638 6455 70805 31690 2604 9250 147 24107 4424 70283 42546 41757 13510 1617 4111 22405 13009 REPAIRS AND MAINTENANCE 10026 783475 483711 104222 1909 2342 264 5889 19861 19166 183998 160475 45928 23523 39018 42959 400000 6872 83399 597563 681500 13937 18176 143924 217673 157861 235849 X 439702 445651 439702 445651 597563 681500 5007 942 0 X 1 X 0 1 0 108998 85475 23523 75000 75000 0 23523 INSURANCE ANNUITY 400000 C 400000 CASH VALUE OF LIFE INSURANCE POLICY 6872 RIGHT OF USE ASSET - BUILDING 76527 83399 X PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. ASHLEY MCMAHON FAMILY MEMBER OF LESLIE MCMAHON, EXECUTIVE DIRECTOR 45874 EMPLOYEE COMPENSATION 0 BRETT MCMAHON FAMILY MEMBER OF LESLIE MCMAHON, EXECUTIVE DIRECTOR 51329 EMPLOYEE COMPENSATION 0 GEORGE MCMAHON II FAMILY MEMBER OF LESLIE MCMAHON, EXECUTIVE DIRECTOR 71604 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED AND APPROVED AT A BOARD OF DIRECTORS MEETING, SUBJECT TO REVIEW BY AND APPROVAL OF THE ORGANIZATION'S LEGAL COUNSEL. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE BOARD OF DIRECTORS MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PROCESS MEETS THE LISTED DEFINITIONS 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. PLEA LEGAL DEFENSE FUND PO BOX 82263 ROCHESTER MI 483082263 386679709 BENEFITS MI 501(C)(8) & (C)(10) PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 PLEA LEGAL DEFENSE FUND L 666000 FAIR MARKET VALUE