HOSTAGE RESCUE TEAM ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HOSTAGE RESCUE TEAM ASSOCIATION (EIN 82-4629498)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-02-12
IRS object ID
202400459349300500
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-12T16:34:24-05:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911807465PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Professional Tax SolutionsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15624 Delaware AveAddressLine1Txt
CityKlamath FallsCityNm
State AbbreviationORStateAbbreviationCd
ZIP97603ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN824629498EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Hostage Rescue Team AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHOSTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1806 Brompton StreetAddressLine1Txt
CityFredericksburgCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22401ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDavid CordermanyPersonNm
Person TitleAccountantPersonTitleTxt
Phone2026043030PhoneNum
Signature2024-02-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDavidPersonFirstNm
Person LastCordermanyPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonVickie L BakerPreparerPersonNm
PTINP00023372PTIN
Phone5418852170PhoneNum
Preparation2024-02-12PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$270,524GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresssv83.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionThe Hostage Rescue Team Association provides grants to Members, Associated Members, their associates, and or family members who are law enforcement officers or individuals who are affiliated with law enforcement and other public safety agencies and who have suffeed from injuries,ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$136,392TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$40,912PYContributionsGrantsAmt
CY Contributions Grants$133,547CYContributionsGrantsAmt
PY Program Service Revenue$845PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$98,505PYOtherRevenueAmt
CY Other Revenue$136,977CYOtherRevenueAmt
PY Total Revenue$140,262PYTotalRevenueAmt
CY Total Revenue$270,524CYTotalRevenueAmt
PY Grants And Similar Paid$1,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$24,350CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$26,439PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$9,807CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$9,807CYTotalFundraisingExpenseAmt
PY Other Expenses$4,376PYOtherExpensesAmt
CY Other Expenses$181,337CYOtherExpensesAmt
PY Total Expenses$32,315PYTotalExpensesAmt
CY Total Expenses$215,494CYTotalExpensesAmt
PY Revenues Less Expenses$107,947PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$55,030CYRevenuesLessExpensesAmt
Total Assets BOY$266,884TotalAssetsBOYAmt
Total Assets EOY$321,914TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$266,884NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$321,914NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe Hostage Rescue Team Association provides grants to Members, Associated Members, their associates, and or family members who are law enforcement officers or individuals who are affiliated with law enforcement and other public safety agencies and who have suffeed from injuries,MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$24,350ExpenseAmt
Grant$24,350GrantAmt
DescThe Hostage Rescue Team Association provided assistance to public service officers consistent with its articulated mission statementDesc
Total Program Service Expenses$24,350TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMichael ThomasPersonNm
Phone5406047076PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1806 Broompton StreetAddressLine1Txt
CityFredericksburgCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22401ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Michael Quinn
Director7.000.00Yes (X)$0$0$0
David Hackemeyer
Director7.000.00Yes (X)$0$0$0
Robert Core
Counsel7.000.00Yes (X)$0$0$0
David S Corderman
President Emeritus7.000.00Yes (X)$0$0$0
Thomas Powers
Vice President7.000.00Yes (X)$0$0$0
Christopher K Curran
President10.000.00Yes (X)$0$0$0
Michael Thomas
Treasurer7.000.00Yes (X)$0$0$0
David S Edward
Secretary7.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$26,685MembershipDuesAmt
Fundraising$44,986FundraisingAmt
Government Grants$61,876GovernmentGrantsAmt
Total Contributions$133,547TotalContributionsAmt
Contri Rpt Fundraising Event$44,986ContriRptFundraisingEventAmt
Gross Sales Of Inventory$585GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$585TotalRevenueColumnAmt
Related Or Exempt Func Income$585RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescReunion MeetingDesc
Business900099BusinessCd
Total Revenue Column$136,392TotalRevenueColumnAmt
Unrelated Business Revenue$136,392UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$136,392OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$270,524TotalRevenueColumnAmt
Related Or Exempt Func Income$585RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$136,392UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$24,350TotalAmt
Program Services$24,350ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,200TotalAmt
Management And General$4,200ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,047TotalAmt
Management And General$1,047ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$9,807TotalAmt
Fundraising$9,807FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,003TotalAmt
Management And General$9,003ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$237TotalAmt
Management And General$237ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$147,479TotalAmt
Management And General$147,479ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,642TotalAmt
Management And General$7,642ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Supplies$1,262$1,262
Bank Fees$10,283$10,283
Miscellaneous$184$184

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$215,494TotalAmt
Program Services$24,350ProgramServicesAmt
Management And General$181,337ManagementAndGeneralAmt
Fundraising$9,807FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$266,884BOYAmt
EOY$321,914EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$266,884BOYAmt
EOY$321,914EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$266,884BOYAmt
EOY$321,914EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$266,884BOYAmt
EOY$321,914EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$266,884BOYAmt
EOY$321,914EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$55,030ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$111,775CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38,133CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116,602CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$120,039CurrentTaxYearMinus1YearAmt
Current Tax Year$260,717CurrentTaxYearAmt
Total$647,266TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$111,775CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38,133CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116,602CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$120,039CurrentTaxYearMinus1YearAmt
Current Tax Year$260,717CurrentTaxYearAmt
Total$647,266TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$34,925SubstantialContributorsTotAmt
Public Support Total170$612,341PublicSupportTotal170Amt
Total Support$647,266TotalSupportAmt
Public Support CY1700.94600PublicSupportCY170Pct
Public Support PY1700.93220PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Event 1 GolfEvent1Nm
Gross Receipts Event1$44,986GrossReceiptsEvent1Amt
Gross Revenue Event1$44,986GrossRevenueEvent1Amt
Rent Facility Costs Event1$26,439RentFacilityCostsEvent1Amt
Gross Receipts Total$44,986GrossReceiptsTotalAmt
Gross Revenue Total Events$44,986GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$26,439RentFcltyCostsTotalEventsAmt
Direct Expense Summary Events$26,439DirectExpenseSummaryEventsAmt
Net Income Summary$18,547NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Copy of 990 is provided to Board of Directors annually
Conflict of interest policy compliance Part VI line 12cHostage Rescue Team Associations reviews compliance with Conflict of Interest Policy annually
Governing documents etc available to public Part VI line 19Available to public upon written request
Part III response or note to any other line in Part IIIOrganization Purpose: The Hostage Rescue Team Association (The Association) provides grants to Members and Associate Members, their associates and/or family members, who are law enforcement officers or individuals who are affilliated with law enforcement and other public safety agencies, and who have suffered from injuries, death, hardship, or loss due to line of duty incidents. Additional grants may be provided to Members or Associate Members, or other associated law enforcement officers or public safety employees, whose familes are suffering due to injury, death, hardship, or loss through no fault of their own.

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