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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S 2024 990 WAS AMENDED TO CHANGE THE FOLLOWING FROM THE ORIGINALLY FILED FORM 990: 1) EFFECTIVE WITH CALENDAR YEAR ENDING DECEMBER 31, 2024, THE ORGANIZATION FILED A FORM 3115 TO CHANGE ITS OVERALL METHOD OF ACCOUNTING FROM THE ACCRUAL BASIS TO THE CASH BASIS. THE ORIGINALLY FILED 2024 FORM 990 WAS FILED USING THE ACCRUAL BASIS OF ACCOUNTING. THE PRIOR PERIOD ADJUSTMENT AS A RESULT OF THE THE CHANGE IN BASIS OF ACCOUNTING IS REFLECTED IN THE AMENDED 2024 FORM 990, PART XI, LINE 8. 2) AS A RESULT OF THE CHANGE IN ACCOUNTING METHOD FROM ACCRUAL TO CASH AS WELL AS SUBSEQUENT CHANGES TO THE ORGANIZATION'S 2024 REVENUE &amp; EXPENSES, SOME OF THE AMOUNTS IN PART VIII, PART IX, AND PART X OF FORM 990 HAVE BEEN CHANGED TO REFLECT THE UPDATED AMOUNTS. 3) PART IV, QUESTION 11F WAS CHECKED "NO" ON THE ORIGINALLY FILED 2024 FORM 990. THIS QUESTION HAS BEEN UPDATED TO CHECK "YES" ON THE AMENDED 2024 FORM 990 WITH THE REQUIRED SUPPLEMENTAL INFORMATION COMPLETED IN SCHEDULE D, PART XIII.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA AND AND THE STATE OF MARYLAND; TO PROMOTE AND FOSTER THE ENFORCEMENT OF LAW AND ORDER; TO INCREASE THE EFFECTIVENESS OF THE POLICE PROFESSION AND ENHANCE PUBLIC CONFIDENCE IN THE POLICE; AND TO IMPROVE THE QUALITY OF LIFE IN THE COMMUNITIES THAT WE SERVE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MARYLAND CHIEFS OF POLICE ASSOCIATION, INC. (MCPA), WORKS TIRELESSLY ON BEHALF OF OUR MEMBERS AND OUR COMMUNITIES IN SEVERAL CRITCAL AREAS: LEGISLATIVE AND LEGAL ADVOCACY, TRAINING AND MEMBER SERVICES. OUR ACTIVE ENGAGEMENT ON ISSUES OF PUBLIC SAFETY POLICY HAS ALLOWED THE ASSOCIATIONS TO EFFECTIVELY SHAPE LEGISLATION THAT IMPACTS LEGAL, SOCIAL,AND BUDGETARY ISSUES. MCPA IS RECOGNIZED AS THE VOICE OF LAW ENFORCEMENT ADVOCACY ON BEHALF OF LOCAL LAW ENFORCEMENT IN MARYLAND. MCPA PROVIDES CONTEMPORARY TRAINING TO LAW ENFORCEMENT LEADERS STATEWIDE, ENSURING OUR MEMBERS REMAIN CURRENT ON LEADING ISSUES AS WELL AS PREPARING THE NEXT GENERATION OF MARYLAND'S LAW ENFORCEMENT EXECUTIVES. MCPA'S ANNUAL PROFESSIONAL DEVELOPMENT TRAINING SEMINAR IS THE ASSOCIATION'S FLAGSHIP EVENT AND PREMIER ANNUAL CONFERENCE IN THE LAW ENFORCEMENT COMMUNITY IN MARYLAND. THE FOUR-DAY CONFERENCE BRINGS TOGETHER MORE THN 350+ LEADERS IN LAW ENFORCEMENT WITH INDUSTRY PARTNERS FOR AMAZING NETWORKING OPPORTUNITIES, EDCATIONAL SESSIONS, AND AWARDS CEREMONIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO FILING, THE EXECUTIVE DIRECTOR DISTRIBUTED A COMPLETE COPY OF THE FORM 990 TO EACH BOARD MEMBER WITH A REQUEST THAT THEY REVIEW IT AND SUBMIT ANY COMMENTS OR QUESTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD AND OFFICERS ARE REMINDED ANNUALLY OF THEIR OBLIGATION TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE MADE AVAILABLE UPON REQUEST TO THE EXECUTIVE DIRECTOR AT 532 BALTIMORE AVE SUITE 308 WESTMINSTER, MD 21157.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>EFFECTIVE FOR YEAR ENDING DECEMBER 31, 2024, THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM ACCRUAL TO CASH RESULTING IN A PRIOR PERIOD ADJUSTMENT OF 35,025 AS REPORTED IN PART XI, LINE 8. IN ADDITION, A FORM 3115 IS ATTACHED TO THE 2024 AMENDED 990.</ExplanationTxt>
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