Nonprofit · EIN 23-7353860
WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC
Tax-exempt · FEEDING HILLS, MA 01030
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $169,126 | $177,052 | -$7,926 | $220,107 | $0 | $220,107 |
| December 31, 2024 | 990 | $166,675 | $112,484 | $54,191 | $228,089 | $0 | $228,089 |
| December 31, 2023 | 990 | $103,214 | $98,942 | $4,272 | $174,064 | $0 | $174,064 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $164,029
- Membership dues
- $100,970
- Program service revenue
- $0
- Investment income
- $5,097
- Net gain from sales of assets
- $2,251
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $28,585
- Salaries, compensation and benefits (total)
- $31,151
- Professional fundraising fees
- $0
- Accounting fees
- $2,150
- Occupancy
- $51,891
- Travel
- $188
Balance sheet and other
- Total assets, start of year
- $228,089
- Total assets, end of year
- $220,107
- Total liabilities, end of year
- $0
- Net assets, end of year
- $220,107
- Land, buildings and equipment
- $60
- Publicly traded securities
- $107,082
- Net assets without donor restrictions
- $220,107
- Gross receipts
- $217,916
- Employees
- 2
- Year formed
- 1986
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID RICARDI | TREASURER Trustee or director, Officer | 40 | $22,585 |
| THOMAS FORD | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SCOTT MINCKLER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| GARY THOMANN | SECRETARY Trustee or director, Officer | 1 | $0 |
| MARK WILLIAMS | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID RICARDI | TREASURER Trustee or director, Officer | 40 | $21,544 |
| ROBERT ALBERTI | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SCOTT LIVINGSTONE | CLERK Trustee or director, Officer | 1 | $0 |
| SCOTT MINCKLER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| MARK WILLIAMS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID RICARDI | TREASURER Trustee or director, Officer | 40 | $25,461 |
| ROBERT ALBERTI | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SCOTT LIVINGSTONE | CLERK Trustee or director, Officer | 1 | $0 |
| SCOTT MINCKLER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| MARK WILLIAMS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 23 PLUMTREE WAY, FEEDING HILLS, MA 01030-1092
- In care of
- % OF POLICE ASSOCIATION INC
- Principal officer (990 for 2025)
- DAVID RICARDI
- Signed the 990
- DAVID RICARDI, TREASURER
- Website
- HTTP://WWW.WMCOPA.ORG/
- Return prepared by
- COURTNEY FINK & FORBES LLP
Mission
THE WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION, INC. IS ORGANIZED FOR THE SPECIFIC PURPOSE OF INFORMATIONAL EXCHANGE AS IT PERTAINS TO LAW ENFORCEMENT ISSUES. IT IS COMPOSED OF CHIEFS OF POLICE OF THE FOUR (4) WESTERN COUNTIES OF THE COMMONWEALTH OF MASSACHUSETTS; BERKSHIRE, FRANKLIN, HAMPSHIRE, AND HAMPDEN COUNTIES, AND PERSONS INTERESTED IN LAW ENFORCEMENT AND WILL BE CONSISTENT IN PURPOSE WITH THE MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION AND IN TURN, THE NEW ENGLAND CHIEFS OF POLICE ASSOCIATION, AND THE INTERNATIONAL ASSOCIATION OF CHIEFS OF POLICE. IT SHALL BE THE DUTY OF THIS ASSOCIATION TO AID ITS MEMBERS IN THE DISCHARGE OF THEIR DUTIES, GIVE COUNSEL ON QUESTIONS AND MATTERS RELATING TO THE WELFARE OF THE ASSOCIATION, OR INDIVIDUAL MEMBERS THEREOF.
Program accomplishments
- PROGRAMS CONSIST OF MONTHLY MEETINGS WHERE COMMITTEE CHAIRMAN PROVIDE AN INFORMATIONAL EXCHANGE WITH MEMBERS, DIRECTORS, AND OTHER LAW ENFORCEMENT AGENCIES RELATED TO LAW ENFORCEMENT ISSUES, CURRENT AND CHANGING LEGISLATION AND PROFESSIONAL DEVELOPMENT.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7353860
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $220,107
- Income (IRS master file)
- $217,916
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $169,126 | $177,052 | $220,107 | IRS |
| 990 | December 2024 | $166,675 | $112,484 | $228,089 | IRS |
| 990 | December 2023 | $103,214 | $98,942 | $174,064 | XML |
| 990 | December 2022 | $113,464 | $90,078 | $169,959 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7353860).
Questions about WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC
- What is the EIN of WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC?
- The employer identification number (EIN) of WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC is 23-7353860.
- Is WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1987.
- Are donations to WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names DAVID RICARDI.
- Who are the officers and directors of WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $22,585 (DAVID RICARDI, TREASURER).
- How much revenue does WESTERN MASSACHUSETTS CHIEFS OF POLICE ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $169,126, expenses of $177,052 and total assets of $220,107 at year end.
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