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    <ReturnTs>2026-08-25T12:52:49-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>ROWLAND &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1650 SIERRA AVE STE 206</AddressLine1Txt>
        <CityNm>Yuba City</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95993</ZIPCd>
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    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>SUTTER COUNTY DEPUTY SHERIFF ASSOC</BusinessNameLine1Txt>
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      <InCareOfNm>% TAEMI WEATHERS</InCareOfNm>
      <BusinessNameControlTxt>SUTT</BusinessNameControlTxt>
      <PhoneNum>5308227302</PhoneNum>
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        <AddressLine1Txt>1077 CIVIC CENTER BLVD</AddressLine1Txt>
        <CityNm>YUBA CITY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95993</ZIPCd>
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      <PersonNm>TAEMI WEATHERS PRESIDENT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5308227302</PhoneNum>
      <SignatureDt>2026-07-16</SignatureDt>
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      <PreparerPersonNm>STEVEN ROWLAND</PreparerPersonNm>
      <PTIN>P01885886</PTIN>
      <PhoneNum>5304346876</PhoneNum>
      <PreparationDt>2026-08-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>99029</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>750</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>171</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>96136</MembershipDuesAmt>
      <InvestmentIncomeAmt>13</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>1959</OtherRevenueTotalAmt>
      <TotalRevenueAmt>99029</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4891</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>500</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2900</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1303</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1485</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>86059</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97138</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1891</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>268219</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>270110</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>268219</BOYAmt>
        <EOYAmt>270110</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>268219</BOYAmt>
        <EOYAmt>270110</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>268219</BOYAmt>
        <EOYAmt>270110</EOYAmt>
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      <PrimaryExemptPurposeTxt>IMPROVE WORK CONDITIONS AND SCHOLARSHIPS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SHOP WITH A COP PROVIDES UNDERPRIVILEGED YOUTH TO SHOP WITH AN OFFICER</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE INSURANCE ATTORNEY RETAINER FEES NATL PEACE CLEA AND PREPAID EXPENSES TO MEMBERS THRU MEMBERSHIP DUES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14767</ProgramServiceExpensesAmt>
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        <TitleTxt>TREASURER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL MAJOR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PANU FLESHMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>TAEMI WEATHERS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1077 CIVIC CENTER BLVD</AddressLine1Txt>
          <CityNm>YUBA CITY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95993</ZIPCd>
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        <PhoneNum>5308227302</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPOA DSA REIMBURSEMENT 1,944BANK FEES REVERSED 15</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity CHARITABLE DONATIONS Amount 4,891</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountLEGAL FEES 14,767INSURANCE 24,014MEMBERSHIP DUES 24,774SCHOLARSHIPS 795EVENT AND MEETING SUPPLIES 19,774BANK SERVICE CHARGES 1,935</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEER ASSOCIATION MADE UP OF MEMBERS OF THE SUTTER COUNTY SHERIFF DEPARTMENT. THE OFFICERS AND DIRECTORS SERVE AS VOLUNTEERS AND ARE NOT COMPENSATED FOR SUCH SERVICE. THE ELECTIONS FOR DIRECTORS AND OFFICERS ARE EVERY THREE YEARS. ALL INCOME TO THE ASSOCIATION IS FROM DUES PAID BY ASSOCIATION MEMBERS AND CONTRIBUTIONS ALSO MOSTLY BY MEMBERS BUT OCCASIONALLY BY COMMUNITY MEMBERS</ExplanationTxt>
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