2025-11-04T12:02:09-06:00 2024-12-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2024-01-01 952472617 LOS ANGELES COUNTY PROFESSIONAL PEACE OFFICERS' ASSOCIATION LOSA 3232613010 188 E ARROW HIGHWAY SAN DIMAS CA 91773 WAYNE J QUINT JR EXECUTIVE DIRECTOR 3232613010 2025-11-03 1 1 AMANDA H WILLIAMS P01281212 9166466464 2025-11-03 2024 2025-03-06 01:10:19Z WAYNE J QUINT JR 188 E ARROW HIGHWAY SAN DIMAS CA 91773 9298593 0 X WWW.PPOA.COM X 1951 CA PROMOTE THE PROFESSIONAL INTERESTS OF ITS MEMBERS AND THE LAW ENFORCEMENT COMMUNITY. 12 11 11 12 506600 59262 0 0 5275598 5157379 198303 230364 231800 100177 5705701 5487920 13500 25500 0 0 2053004 1902455 0 0 0 3410813 3559311 5477317 5487266 228384 654 7679006 7944901 11670 35010 7667336 7909891 X LOS ANGELES COUNTY PROFESSIONAL PEACE OFFICERS' ASSOCIATION IS COMMITTED TO CONTINUING A "TRADITION OF SUCCESS" IN SERVING A SATISFIED MEMBERSHIP THROUGH AN EFFECTIVE AND EXPANDING PROFESSIONAL ASSOCIATION.WE ARE A PROACTIVE AND IMAGINATIVE ORGANIZATION WORKING IN UNION WITH EMPLOYERS AND OTHER PROFESSIONAL GROUPS FOR NECESSARY CHANGES IN POLICIES, LAWS AND LEGISLATION THAT ARE CONDUCIVE TO THE WELL-BEING OF OUR MEMBERS. WE WILL PROMOTE THE PROFESSIONAL INTERESTS OF THE MEMBERS AND THE LAW ENFORCEMENT COMMUNITY BY PROTECTING AND ENHANCING THEIR INDIVIDUAL AND COLLECTIVE RIGHTS.WITH APPROXIMATELY 5,885 ACTIVE AND 3,122 RETIRED MEMBERS, THEASSOCIATION REPRESENTS LOS ANGELES COUNTY EMPLOYEES OF THE SHERIFF'S DEPARTMENT, DISTRICT ATTORNEY'S OFFICE, AND THE DEPARTMENT OF THE MEDICAL EXAMINER-CORONER DEALING WITH THEIR EMPLOYER CONCERNING GRIEVANCES, LABOR DISPUTES, WAGE RATES OF PAY, HOURS, AND OTHER TERMS AND CONDITIONS OF EMPLOYMENT. 0 0 THE ASSOCIATION'S INSURANCE PROGRAM PROVIDES VARIOUS TYPES OF INSURANCE COVERAGE TO ITS MEMBERS AND COUNTY EMPLOYEES. PREMIUMS ARE PAID THROUGH PAYROLL DEDUCTIONS. THE ASSOCIATION PROVIDES LEGAL ASSISTANCE TO MEMBERS AND REPRESENTS MEMBERS IN JOB-RELATED GRIEVANCES AND LABOR NEGOTIATIONS. THE "STAR & SHIELD", A NEWSLETTER DEALING WITH RELEVANT ISSUES REGARDING LAW ENFORCEMENT, LABOR ISSUES AND MEMBER NEWS, IS PUBLISHED AND DISTRIBUTED MONTHLY. OTHER EXPENSES RELATED TO FURTHERANCE OF THE ASSOCIATION'S OBJECTIVES. 0 0 1 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 37 0 1 11 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X MARICELA VILLEGAS 3232613010 188 E ARROW HIGHWAY SAN DIMAS CA 91773 STEVEN M JOHNSON PRESIDENT 32.00 8.00 X X 32355 0 2490 JAY CHAPMAN 1ST VICE PRESIDENT 2.00 2.00 X X 0 0 0 ROSARIO COLEMAN 2ND VICE PRESIDENT 2.00 2.00 X X 0 0 0 JOYCE KATO TREASURER 2.00 2.00 X X 0 0 0 CHRISTOPHER LEE SECRETARY 2.00 2.00 X X 0 0 0 JOSEPH WALKER BOARD MEMBER 2.00 X 0 0 0 JAMES SCHALLERT BOARD MEMBER 2.00 X 0 0 0 LUIS OROZCO BOARD MEMBER 2.00 X 0 0 0 ROEL GARCIA BOARD MEMBER 2.00 X 0 0 0 ROBERT WEBER BOARD MEMBER 2.00 X 0 0 0 WALTER ARCOS BOARD MEMBER 2.00 X 0 0 0 KEVIN AHSMUHS BOARD MEMBER 2.00 X 0 0 0 WAYNE J QUINT JR EXECUTIVE DIRECTOR 39.00 1.00 X 222178 0 16160 MARK SANCHEZ LABOR REPRESENTATIVE 40.00 X 138982 0 9515 MARICELA VILLEGAS EXECUTIVE ADMIN ASSISTANT 40.00 X 204056 0 13008 DAVID LADJEVIC LABOR REPRESENTATIVE 40.00 X 138239 0 9221 GREG TORRES PUBLIC RELATIONS COORDINATOR 40.00 X 139309 0 9901 KEVIN THOMPSON INTAKE REPRESENTATIVE 40.00 X 110442 0 8073 985561 0 68368 6 0 1 0 LAW OFFICES OF JAMES J CUNNINGHAM 10405 SAN DIEGO MISSION RD SUITE SAN DIEGO CA 92108 LEGAL SERVICES 548341 THE GIBBONS FIRM PC 835 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 LEGAL SERVICES 313827 HAYES ORTEGA & SANCHEZ LLP 3665 RUFFIN ROAD STE 100 SAN DIEGO CA 92123 LEGAL SERVICES 230084 LAW OFFICES OF CHARLES GOLDWASSER APC 15303 VENTURA BLVD 900 SHERMAN OAKS CA 91403 LEGAL SERVICES 183287 INTEGRATED LABOR SOLUTIONS 333 S STATE STREET V-410 LAKE OSWEGO OR 97034 COMPUTER/DATABASE 127722 5 MEMBERSHIP DUES 561499 4627426 4627426 INSURANCE ADMINISTRATION FEES 561499 529953 68032 461921 5157379 187778 187778 45459 0 45459 45459 45459 3853259 3810673 42586 42586 42586 ADVERTISING-NEWSLETTER 541800 44679 44679 COMMISSION 900099 9872 9872 OTHER INCOME 900099 167 167 54718 5487920 4695458 506600 285862 25500 273183 1197343 69394 274625 87910 1429731 59996 31158 301259 435603 28740 42960 313829 121976 122870 ADVOCACY 413189 DUES AND SUBSCRIPTIONS 209041 LOSS ON SUBSIDIARY 27600 INCOME TAX 21359 5487266 32257 30314 1271865 1225963 3601546 1823148 1875342 1778398 4493484 4902604 6058 7622 7679006 7944901 11670 35010 11670 35010 X 7667336 7909891 7667336 7909891 7679006 7944901 654 241901 0 X X 0 1 X 1 0 413189 413189 413189 0 POPA INC INDEPENDENT EXPENDITURES COMMITTEE 188 EAST ARROW SWY SAN DIMAS CA 91773 953837566 275459 POPA INC SMALL CONTRIBUTORS COMMITTEE 188 EAST ARROW HWY SAN DIMAS CA 91773 954812776 45910 POPA INC SPECIAL ISSUES COMMITTEE 188 EAST ARROW HWY SAN DIMAS CA 91773 912038681 91820 0 0 0 4627426 413189 146570 559759 416468 143291 PART I-A, LINE 1: AT THE DIRECTION OF BOARD OF DIRECTORS, THE ASSOCIATION TRANSFERS 9% OF THE DUES RECEIVED FROM MEMBERS TO AFFILIATED POLITICAL ACTION COMMITTEES (PAC), PLUS ADDITIONAL OPTIONAL AMOUNTS RECEIVED FROM MEMBERS UNDER PAC PLUS. CURRENTLY, THE ASSOCIATION SPONSORS THREE PACS: INDEPENDENT EXPENDITURES, SMALL CONTRIBUTORS AND SPECIAL ISSUES. 600000 600000 2519867 1430554 1089313 481679 392594 89085 1778398 289313 F INVESTMENT IN MUTUAL FUNDS 4613291 F 4902604 SECURITY DEPOSITS 2000 INCOME TAX LIABILITY 2159 INSURANCE PREMIUMS PAYABLE 30851 35010 5671063 241901 -27600 214301 5456762 31158 31158 5487920 5428508 0 5428508 31158 27600 58758 5487266 0 SCHOLARSHIP 11 25500 X X 0 0 0 WAYNE J QUINT JR EXECUTIVE DIRECTOR 203180 0 0 0 18998 0 16160 0 0 0 238338 0 0 0 MARICELA VILLEGAS EXECUTIVE ADMIN ASSISTANT 161400 0 2122 0 40534 0 13008 0 0 0 217064 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 PER THE ASSOCIATION'S BYLAWS: THERE SHALL BE SIX CLASSES OF MEMBERS - ACTIVE, RETIRED, SERVICE, LIMITED ACCESS DEPUTY, HONORARY AND RESERVE DEPUTY. (A) ACTIVE MEMBERS ARE THOSE WHO ARE ON ACTIVE DUTY WITHIN THE LOS ANGELES COUNTY SHERIFF'S DEPARTMENT, THE DISTRICT ATTORNEY'S OFFICE, AND ANY OTHER DEPARTMENT THE BOARD OF DIRECTORS DEEMS APPROPRIATE, REGARDLESS OF RANK; OR WHO ARE MEMBERS OF A BARGAINING UNIT CERTIFIED TO BE REPRESENTED BY THIS ASSOCIATION, OR OTHERS DEEMED APPROPRIATE BY THE BOARD OF DIRECTORS. (B) RETIRED MEMBERS ARE THOSE WHO WERE ON ACTIVE LAW ENFORCEMENT DUTY WITHIN THE COUNTY, AND HAVE RETIRED. (C) SERVICE MEMBERS ARE MEMBERS ON ACTIVE DUTY WITHIN THE COUNTY WHO HAVE JOINED THE ASSOCIATION FOR SPECIFIC SERVICES, RATHER THAN FOR REPRESENTATION, OR THOSE CLASSIFICATIONS OF EMPLOYEES THE BOARD OF DIRECTORS DEEM APPROPRIATE FOR MEMBERSHIP IN THIS ASSOCIATION. (D) LIMITED ACCESS DEPUTY MEMBERS ARE MEMBERS WHO HAVE JOINED THE ASSOCIATION FOR THE SPECIFIC AND SOLE PURPOSE OF PARTICIPATING IN THE POPA FEDERAL CREDIT UNION, OR OTHER SPECIFIC SERVICES APPROVED BY THE BOARD OF DIRECTORS. (E) HONORARY MEMBERS ARE THOSE PERSONS WHO HAVE BEEN GRANTED HONORARY STATUS BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. (F) RESERVE DEPUTY MEMBERS ARE THOSE WHO ARE RESERVE DEPUTIES APPROVED BY THE SHERIFF'S DEPARTMENT AND WHO HAVE JOINED THE ASSOCIATION FOR SPECIFIC SERVICES, PARTICIPATION IN THE POPA FEDERAL CREDIT UNION, AND LIMITED REPRESENTATIONAL BENEFITS AS DETERMINED BY THE BOARD OF DIRECTORS. RESERVE DEPUTY MEMBERS SHALL HAVE NO RIGHT TO VOTE, SHALL HOLD NO OFFICE, SERVE ON NO COMMITTEES, NOR SHALL SUCH MEMBERS HAVE ANY RIGHTS TO REDEMPTION UPON DISSOLUTION OF THE ASSOCIATION. MEMBERSHIP IN THIS ASSOCIATION SHALL BE LIMITED TO ALL PERSONS DESCRIBED ABOVE, OR SUCH OTHER CLASSIFICATIONS OF EMPLOYEES AS THE BOARD OF DIRECTORS DEEMS APPROPRIATE, OR RETIRED AS SUCH. APPLICATION FOR ACTIVE, RETIRED, OR RESERVE DEPUTY MEMBERSHIP, IN THIS ASSOCIATION SHALL BE SUBMITTED TO, AND APPROVED BY, THE BOARD OF DIRECTORS OF THIS ASSOCIATION; A MAJORITY VOTE OF SAID BOARD OF DIRECTORS SHALL EITHER CONFIRM OR DENY SUCH APPLICATION FOR MEMBERSHIP. SERVICE AND ASSOCIATE MEMBERSHIP SHALL BECOME EFFECTIVE IMMEDIATELY UPON APPLICATION. ACTIVE MEMBERS WHO RETIRE SHALL RETAIN THEIR MEMBERSHIP, WITHOUT REQUIRING BOARD APPROVAL AT THEIR TIME OF RETIREMENT. MEMBERSHIP IN THIS ASSOCIATION SHALL CEASE UPON THE RESIGNATION OR DISMISSAL OF SAID MEMBER FROM THE SERVICE IN HIS OR HER POSITION OF EMPLOYMENT, EXCEPT IN CASES OF DEFERRED RETIREMENT. IF REINSTATED TO ACTIVE DUTY, FORMER MEMBERS MAY BE REINSTATED TO MEMBERSHIP IN THIS ASSOCIATION UPON THE APPROVAL OF THE BOARD OF DIRECTORS, BY A MAJORITY VOTE; UPON WRITTEN APPLICATION FOR REINSTATEMENT AS A MEMBER OF THIS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B ONLY APPROVAL OF BY-LAW CHANGES ARE SUBJECT TO MEMBERSHIP APPROVAL. BY-LAW CHANGES ARE SENT TO VOTE EVERY FALL. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. A DRAFT OF THE RETURN IS THEN REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR OR THE PRESIDENT BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST REPRESENTATION ANNUALLY IN DECEMBER. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR RECOMMENDS THE COMPENSATION OF OTHER KEY EMPLOYEES, WHILE THE BOARD MAKES THE FINAL DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 1: THE ORGANIZATION'S ACCOUNTING BASIS IS MODIFIED-CASH BASIS. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. POPA INC INDEPENDENT EXPENDITURES COMMITTEE 188 EAST ARROW HIGHWAY SAN DIMAS CA 91773 953837566 POLITICAL ACTION COMMITTEE CA 527 LOS ANGELES COUNTY PROFESSIONAL 1 POPA INC SMALL CONTRIBUTORS COMMITTEE 188 EAST ARROW HIGHWAY SAN DIMAS CA 91773 954812776 POLITICAL ACTION COMMITTEE CA 527 LOS ANGELES COUNTY PROFESSIONAL 1 POPA INC SPECIAL ISSUES COMMITTEE 188 EAST ARROW HIGHWAY SAN DIMAS CA 91773 912038681 POLITICAL ACTION COMMITTEE CA 527 LOS ANGELES COUNTY PROFESSIONAL 1 PROFESSIONAL PEACE OFFICERS' STAR AND SHIELD FOUNDATION 188 EAST ARROW HIGHWAY SAN DIMAS CA 91773 954752410 PROVIDE FINANCIAL ASSISTANCE CA 501(C)(3) LINE 11 LOS ANGELES COUNTY PROFESSIONAL 1 PROFESSIONAL PEACE OFFICERS INSURANCE AGENCY INC 188 E ARROW HIGHWAY SAN DIMAS CA 91773 954042353 MEMBER GROUP INSURANCE CA LOS ANGELES COUNTY PROFESSIONAL PEACE OFFICERS ASSOCIATION C 15299 306834 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 POPAINC INDEPENDENT EXPENDITURES COMMITTEE P 275459 AMOUNT OF CASH PAID POPAINC SPECIAL ISSUES COMMITTEE P 91820 AMOUNT OF CASH PAID