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    <ReturnTs>2026-09-17T09:51:57-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>263468715</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>George J Roberts CPA PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>89C Main Street</AddressLine1Txt>
        <CityNm>Medway</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02053</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
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      <EIN>043264582</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LICENSED PRIVATE DETECTIVES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION OF MASSACHUSETTS INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LICE</BusinessNameControlTxt>
      <PhoneNum>5085844747</PhoneNum>
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        <AddressLine1Txt>200F MAIN STREET 313</AddressLine1Txt>
        <CityNm>STONEHAM</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02180</ZIPCd>
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    </Filer>
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      <PersonNm>ALAN BISHOP</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2026-05-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>George J Roberts CPA</PreparerPersonNm>
      <PTIN>P00451108</PTIN>
      <PhoneNum>5084739190</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.LPDAM.ORG</WebsiteAddressTxt>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>14775</MembershipDuesAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>1480</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1480</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>16256</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5757</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>33</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>8014</OtherExpensesTotalAmt>
      <TotalExpensesAmt>13804</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2452</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>48832</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>51284</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>51284</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE ASSOCIATION PROVIDES EDUCATIONAL SEMINARS FOR ITS MEMBERS CONCERNING CURRENT DEVELOPMENTS IN THE PRIVATE DETECTIVE PROFESSION</PrimaryExemptPurposeTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN VERRONNEAU</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEAN BURKE</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ALAN BISHOP</PersonNm>
        <USAddress>
          <AddressLine1Txt>200F MAIN STREET SUITE 313</AddressLine1Txt>
          <CityNm>STONEHAM</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02180</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <ExplanationTxt>Insurance $641</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE $3692</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>SOCIAL EVENTS $2676</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>SOFTWARE $582</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>SUBSCRIPTIONS $170</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>TELEPHONE $149</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>CERTIFICATES $93</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>FILING FEES $74</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.21</FormAndLineReferenceDesc>
        <ExplanationTxt>AWARDS &amp; GIFTS $-63</ExplanationTxt>
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