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    <ReturnTs>2025-06-27T17:13:19Z</ReturnTs>
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        <BusinessNameLine1Txt>KROEGER AND ASSOCIATES EA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>5100 CLAYTON RD B-1 PMB 399</AddressLine1Txt>
        <CityNm>CONCORD</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>945213161</ZIPCd>
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        <BusinessNameLine1Txt>WIDOWS &amp; ORPHANS AID ASSOCIATION OF THE OPD</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>WIDO</BusinessNameControlTxt>
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        <CityNm>ALAMEDA</CityNm>
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      <PersonNm>PATRICK MAHANAY</PersonNm>
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    <PreparerPersonGrp>
      <PreparerPersonNm>CARRIE KROEGER</PreparerPersonNm>
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      <SelfEmployedInd>X</SelfEmployedInd>
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      <PrincipalOfficerNm>PATRICK MAHANAY</PrincipalOfficerNm>
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        <CityNm>SAN LEANDRO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94577</ZIPCd>
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      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>The Widows and Orphans Aid Association of the Oakland Police Dept was established in 1908 as a police officer's benefit and relief assoc to aid the dependents of its members in the event of death.</ActivityOrMissionDesc>
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      <SignificantChangeInd>false</SignificantChangeInd>
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      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
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      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
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      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
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      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Patrick Mahanay</PersonNm>
        <PhoneNum>5102821647</PhoneNum>
        <USAddress>
          <AddressLine1Txt>P O Box 11836</AddressLine1Txt>
          <CityNm>PLEASANTON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94588</ZIPCd>
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        <TitleTxt>PRESIDENT</TitleTxt>
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        <PersonNm>JOHN CAVE JR</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>4</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>VICTOR ARVIZU</PersonNm>
        <TitleTxt>DIRECTOR AT LARGE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF WOOD</PersonNm>
        <TitleTxt>FINANCIAL SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>8</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICK MAHANAY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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        <PersonNm>JOSEPH AGUIRRE</PersonNm>
        <TitleTxt>DIRECTOR AT LARGE</TitleTxt>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY HUTZOL</PersonNm>
        <TitleTxt>DIRECTOR AT LARGE</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES SIMONSON</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER SENA</PersonNm>
        <TitleTxt>DIRECTOR AT LARGE</TitleTxt>
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        <PersonNm>TREVOR DAGENHART</PersonNm>
        <TitleTxt>ASSOCIATE DIRECTOR AT LARGE</TitleTxt>
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        <ManagementAndGeneralAmt>17206</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>1740</ManagementAndGeneralAmt>
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        <Desc>MEMBERS DINNER</Desc>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART III Line 4a</FormAndLineReferenceDesc>
        <ExplanationTxt>Only direct expenses, death benefits paid are reported as program expense</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI Section A Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>All members of the Oakland Police Department who hold regular appointments to positions underthe Civil Service provisions of the Oakland City Charter, who file an application for membershipwithin five years from the date of their appointment and who comply with the regulations of thisAssociation concerning admission are eligible to membership in this Association.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI Section A Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Elections are held annually for 3 members of the Board of Directors for a term of three years inoffice. One third of the 9 Board positions expire each year. Ballots are mailed to the membersprior to the annual membership meeting held on the fourth Friday of February. Officers areelected by Board members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI Section A Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors may on its own motion or on the written request of three members ingood standing submit any proposition to be placed on the ballot for a vote at the annual meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI Section B Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The financials are provided to the Board of Directors for review at their Board meeting prior to signing and filing the returns.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 PART VI Section B Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The by laws of the organization give the authority to the Board of Directors to compensate theFinancial Secretary, Treasurer, and Recording Secretary for their services.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 PART XI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Reflects the fluctuating fair market balance of investment income</ExplanationTxt>
      </SupplementalInformationDetail>
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