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    <ReturnTs>2024-08-16T11:10:56-05:00</ReturnTs>
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        <BusinessNameLine1Txt>SMITH MARION &amp; CO</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1940 ORANGE TREE LANE SUITE 100</AddressLine1Txt>
        <CityNm>REDLANDS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92374</ZIPCd>
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        <BusinessNameLine1Txt>POLICE OFFICER ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INCORPORATED-REDLANDS</BusinessNameLine2Txt>
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        <CityNm>REDLANDS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92373</ZIPCd>
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      <PersonNm>SETH FRANKLIN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
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      <SignatureDt>2024-08-16</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CARLOS CARAZO</PreparerPersonNm>
      <PTIN>P02046597</PTIN>
      <PhoneNum>9093072323</PhoneNum>
      <PreparationDt>2024-08-06</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <BenefitsPaidToOrForMembersAmt>100272</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>605</FeesAndOtherPymtToIndCntrctAmt>
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        <EOYAmt>139976</EOYAmt>
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        <EOYAmt>139976</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>139976</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>1. TO FORM, ORGANIZE, CONDUCE AND OPERATE AN EMPLOYEE ORGANIZATION COMPOSED SOLELY OF PERSONS WHO ARE EMPLOYEES OF THE POLICE DEPARTMENT OF THE CITY OF REDLANDS, CALIFORNIA;2. TO PROMOTE, FOSTER AND ENCOURAGE THE WELFARE OF AND THE SOCIAL RELATIONS OF THE REDLANDS POLICE DEPARTMENT AND THE CITY AND COMMUNITY OF REDLANDS, CALIFORNIA;3. TO PROMOTE HARMONY AND UNITY OF PURPOSE AMONGST THE MEMBERS OF THE POLICE DEPARTMENT OF THE CITY OF REDLANDS, CALIFORNIA;4. TO PROTECT AND PRESERVE LIFE, PROPERTY AND LIBERTY IN THE CITY OF REDLANDS AND THE STATE OF CALIFORNIA;5. TO IMPROVE THE WAGES, HOURS, WORKING CONDITIONS AND WELFARE PROGRAMS OF THE EMPLOYEES OF THE POLICE DEPARTMENT OF THE CITY OF REDLANDS, CALIFORNIA;6. TO PROMOTE AND IMPROVE THE ACADEMIC AND VOCATIONAL TRAINING OF THE EMPLOYEES OF THE POLICE DEPARTMENT OF REDLANDS TO THE BENEFIT OF THE POLICE PROFESSION; AND7. TO PROMOTE AND PROCURE PUBLIC SUPPORT FOR THE GOOD AND WELFARE OF THE EMPLOYEES OF THE POLICE DEPARTMEN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1. PROVIDE ADDITIONAL LIFE AND HEALTH INSURANCE BENEFITS TO THE MEMBERS OF THE ASSOCIATION BEYOND WHAT IS PROVIDED BY THE POLICE DEPARTMENT OF THE CITY OF REDLANDS;2. PROVIDE LEGAL SERVICES TO MEMBERS OF THE ASSOCIATION ARISING FROM THEIR DUTIES AS POLICE OFFICERS; AND3. PROVIDE LEGAL REPRESENTATION TO THE MEMBERS OF THE ASSOCIATION IN LABOR NEGOTIATIONS WITH THE POLICE DEPARTMENT OF THE CITY OF REDLANDS AND THE CITY OF REDLANDS.4. PROVIDE INDIVIDUAL INTERNET SECURITY TO THE MEMBERS OF THE ASSOCIATION.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1. RECREATIONAL, SOCIAL AND MEMBER RECOGNITION EVENTS. THESE EVENTS ARE HELD TO PROMOTE CO-OPEATION AND TEAM BUILDING AMONG THE POLICE OFFICERS OF THE REDLANDS POLICE DEPARTMENT AND TO RECOGNIZE THE SERVICE AND ACHIEVEMENT OF THOSE OFFICERS.2. TO PROVIDE FUNDING SUPPORT TO COMMUNITY ORGANIZATIONS</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>20658</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1. PROVIDE CANDIDATE SUPPORT FOR INDVIDUALS RUNING FOR LOCAL OFFICES THAT SUPPORT IMPROVEMENT OF WAGES AND WORKING CONDITIONS OF POLICE OFFICERS, SUPPORT LEGISLATION TO STRENGTHEN THE CRIMINAL JUSTICE SYSTEM AND SUPORT EFFORTS TO RAISE PUBLIC SAFETY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>18400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>147925</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAZI SHAHABI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EILEEN GUTIERREZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON JAMES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFFREY FRISCH</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE HANNA</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC STROBAUGH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SETH FRANKLIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SETH FRANKLIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>30 CAJON ST</AddressLine1Txt>
          <CityNm>REDLANDS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92373</ZIPCd>
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        <PhoneNum>9097987861</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 17.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER INCOME. AMOUNT: 2,402.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK CHARGES. AMOUNT: 311. DESCRIPTION: DONATIONS. AMOUNT: 2,844. DESCRIPTION: DUES &amp; SUBSCRIPTIONS. AMOUNT: 424. DESCRIPTION: EQUIPMENT. AMOUNT: 216. DESCRIPTION: FLOWERS. AMOUNT: 630. DESCRIPTION: INSURANCE. AMOUNT: 1,929. DESCRIPTION: MEETINGS. AMOUNT: 8,407. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,360. DESCRIPTION: PAC. AMOUNT: 18,400. DESCRIPTION: POSTAGE. AMOUNT: 292. DESCRIPTION: PROGRAM EXPENSE. AMOUNT: 1,126. DESCRIPTION: RETIREMENT GIFTS. AMOUNT: 1,504. DESCRIPTION: SOFTWARE. AMOUNT: 96. DESCRIPTION: SUPPLIES. AMOUNT: 5,873. DESCRIPTION: WEB PROTECTION. AMOUNT: 5,666. DESCRIPTION: AWARDS. AMOUNT: 273. TOTAL TO FORM 990-EZ, LINE 16: 49,351.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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