2024-11-14T13:28:24-05:00 2023-12-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2023-01-01 840745000 DENVER POLICE PROTECTIVE ASSOCIATION BENEFIT FUND DENV 3034338247 2105 DECATUR STREET DENVER CO 80211 TYSON WORRELL PRESIDENT 3034338247 2024-11-13 true false LORI B BAUER CPA P01260252 3037710123 2024-11-13 2023 2024-10-15 13:58:12Z TYSON WORRELL 2105 DECATUR STREET DENVER CO 80211 256356 false X X 1977 CO TO PROVIDE LONGEVITY DEATH BENEFITS FOR MEMBERS OF THE POLICE PROTECTIVE ASSOCIATION AND THEIR DESIGNATED BENEFICIARIES. 7 7 0 7 19467 0 145375 101600 13701 19467 0 159076 121067 0 139100 96700 0 0 0 16845 7273 155945 103973 3131 17094 475528 515816 0 475528 515816 TO PROVIDE LONGEVITY DEATH BENEFITS FOR MEMBERS OF THE POLICE PROTECTIVE ASSOCIATION AND THEIR DESIGNATED BENEFICIARIES. false false PROVIDE DEATH & LONGEVITY BENEFITS TO MEMBERS. false false false false false 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 true false false true 37 0 true 0 true true false false false false false false false X 7 7 false false false false false false false true false false false true false false false false false false X THE ORGANIZATION 3034338247 2105 DECATUR STREET DENVER CO 80211 X TYSON WORRELL PRESIDENT 1.00 2.00 X X 0 0 0 BRYAN O'NEILL VICE PRESIDE 1.00 2.00 X X 0 0 0 DANNY VEITH SECRETARY 1.00 2.00 X X 0 0 0 RYAN KOENIGSFELD TREASURER 1.00 2.00 X X 0 0 0 MICKEY HORTON DIRECTOR 1.00 2.00 X 0 0 0 JOSH VASCONCELLOS DIRECTOR 1.00 2.00 X 0 0 0 FRANK KERBER DIRECTOR 1.00 2.00 X 0 0 0 false false false PLAN CONTRIBUTIONS 900099 101600 101600 101600 14101 14101 140655 135289 5366 5366 5366 121067 101600 19467 96700 5773 1500 103973 0 0 0 11117 16569 464411 499247 475528 515816 0 0 X 475528 515816 475528 515816 475528 515816 17094 23194 X false true X true X 144261 23194 23194 121067 121067 103973 103973 103973 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE ASSOCIATION BY A LETTER DATED JULY 31, 2000 THAT THE FUND AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE ASSOCIATION AND FUND MANAGEMENT BELIEVE THAT THE FUND IS CURRENTLY DESIGNED AND OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRS AND THE FUND RELATED TRUST CONTINUED TO BE TAX- EXEMPT. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FUND'S FINANCIAL STATEMENTS. AS A NONPROFIT LABOR ORGANIZATION, THE FUND IS EXEMPT FROM PAYING FEDERAL OR STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(5). THE PLAN FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARD WHICH REQUIRES THE PLAN TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE PLAN EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX STATUS. FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE ASSOCIATION'S BUSINESS MANAGER WILL REVIEW THE FORM 990 PRIOR TO THE PRESIDENT SIGNING AND FILING THE RETURN WITH THE IRS. IN ADDITION, A COPY OF THE RETURN WILL BE PROVIDED TO ALL BOARD DIRECTORS TO REVIEW AND APPROVE BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE TO PUBLIC UPON REQUEST. DENVER POLICE PROTECTIVE ASSOC 2105 DECATUR STREET DENVER CO 80211 846030485 SEE SUPP. CO 501C5 N/A false DPPA RELIEF FUND 2105 DECATUR STREET DENVER CO 80211 760741469 SEE SUPP. CO 501C3 10 DPPA false false false false false false false false false false false false false true true false false false false false SCHEDULE R PAGE 1, PART II (B) - DENVER POLICE PROTECTIVE ASSOCIATION ACTIVITY IS TO PROTECT AND IMPROVE WORKING CONDITIONS FOR DENVER POLICE OFFICERS. PAGE 1, PART II (B) - DENVER POLICE PROTECTIVE ASSOCIATION RELIEF FUND ACTIVITY IS TO ASSIST POLICE OFFICERS WITH FINANCIAL DIFFICULTIES.