2024-02-21T13:03:44-05:00 2023-06-30 462991065 DIANE PAPPAS CPA PC 4 MILL ST EXTENSION ASSONET MA 027021104 990 2022-07-01 222572593 ASSOCIATES DIVISION OF THE MASSACHUSETTS STATE POLICE INC ASSO 5089234037 326 WEST GROVE STREET MIDDLEBORO MA 02346 ERIN SULLIVAN TREASURER 5089234037 2024-02-20 true ERIN SULLIVAN 999009999 false DIANE PAPPAS P00541144 5083331981 2024-02-21 2022 2023-04-26 12:10:37Z ERIN SULLIVAN 326 WEST GROVE STREET MIDDLEBORO MA 02346 366181 false X X 1985 MA TO PROVIDE EXTENDED BENEFITS TO MEMBERS 4 0 0 0 0 361930 356330 4233 9851 0 366163 366181 0 193685 246537 0 0 0 15551 14894 209236 261431 156927 104750 1060453 1059898 2027013 1921708 -966560 -861810 TO PROVIDE EXTENDED BENEFITS TO MEMBERS false false 125237 GROUP INSURANCE PREMIUMS PAID FOR MEMBERS TO PROVIDE LIFE AND LONG TERM DISABILITY INSURANCE COVERAGE. 121300 RETIREMENT BENEFITS PAID TO MEMBERS. EACH MEMBER IS ENTITLED TO RECEIVE 100 FOR EACH SERVICE YEAR UPON RETIREMENT. ALSO, EACH MEMBER IS COVERED FOR A DEATH BENEFIT OF VARYING AMOUNTS. 246537 false false false true false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 0 false false false false false false false false X 4 0 false false false false true false false true true false false true true true true true true false true false X ERIN SULLIVAN 5089234037 326 WEST GROVE STREET MIDDLEBORO MA 02346 SEAN REARDON PRESIDENT 1.00 X 1000 0 0 ERIN SULLIVAN TREASURER 5.00 X 7744 0 0 JEFFREY BUSNENGO DIRECTOR 1.00 X 900 0 0 9644 false false false MEMBERSHIP DUES 356330 356330 356330 9851 9851 366181 366181 246537 246537 9644 9644 5175 5175 75 75 261431 246537 14894 0 207135 191717 853318 868181 1060453 1059898 34813 14908 1992200 1906800 2027013 1921708 X -966560 -861810 -966560 -861810 1060453 1059898 104750 X true X false true false true true false ESTIMATED FUTURE RETIREMENT BENEFITS 1906800 1906800 X SCHEDULE D, PAGE 3, PART X UNCERTAIN TAX POSITIONS ON JANUARY 1, 2009, THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE RULES CLARIFY THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S INCOME TAX RETURNS. IN EVALUATING THE ORGANIZATION'S TAX POSITION AND ACCRUALS, VARIOUS FACTORS ARE CONSIDERED BY MANAGEMENT. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. ACCORDINGLY, THERE ARE NO UNRECOGNIZED TAX BENEFITS OR RELATED ACCRUALS OF INTEREST AND PENALTIES RECORDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY FEDERAL AND VARIOUS STATE TAXING AUTHORITIES. AS OF THE YEAR ENDED JUNE 30, 2023, THE THREE PRECEDING TAX YEARS REMAIN OPEN FOR ROUTINE AUDIT BY THESE TAX AUTHORITIES. IN CERTAIN CIRCUMSTANCES, A TAX YEAR MAY BE OPEN BEYOND THE THREE YEARS STATUTE OF LIMITATION LAW. IF IT IS DETERMINED THE ORGANIZATION NEEDS TO FILE IN ANOTHER JURISDICTION, THE STATUTE OF LIMITATIONS MAY NOT APPLY BASED ON THE NEXUS TAX LAW OF THAT JURISDICTION FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION AT 6/30/23 HAD 1454 MEMBERS. THE NUMBER OF MEMBERS FLUCTUATES DEPENDING ON THE NUMBER OF RETIREES AND NEW ENROLLEES. FOR THE YEAR. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO AUTHORIZING THE TAX RETURN TO BE FILED. FORM 990, PAGE 6, PART VI, LINE 12C MONITORING OF ANY CONFLICT OF INTEREST IS PERFORMED ON AN ANNUAL BASIS FORM 990, PAGE 6, PART VI, LINE 15B STIPENDS ARE REVIEWED ANNUALLY BY GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON REQUEST.