2011-05-03T03:45:09-00:00 2010-12-31 PC Accounting LLC 7501 Ridge Ave SW East Sparta OH 446269433 990 2010-01-01 341406516 CANTON POLICE PATROLMENS ASSOCIATION INC CANT 3304523322 430 WALNUT AVE NE CANTON OH 44702 ROBERT FLAHERTY 2011-05-02 true Jo-Ann M Humphrey CPA CGFM 3304845907 2011-05-02 2010 2016-03-07 17:11:31Z ROBERT FLAHERTY 430 WALNUT AVE NE CANTON OH 44702 292135 false X X 1978 OH REPRESENT OFFICERS IN CONTRACT NEGOTIATIONS, ARBITRATION, AND DISCIPLINARY CASES. RECOGNIZE POLICE OFFICERS WHO GO ABOVE AND BEYOND THE CALL OF DUTY, AND PROVIDE SUPPORT FOR FAMILIES WHO HAVE LOST LOVED ONES REPRESENT OFFICERS IN CONTRACT NEGOTIATIONS, ARBITRATION, AND DISCIPLINARY CASES. RECOGNIZE POLICE OFFICERS WHO GO ABOVE AND BEYOND THE CALL OF DUTY, AND PROVIDE SUPPORT FOR FAMILIES WHO HAVE LOST LOVED ONES 9 5 42 38 43123 -3283 212011 225106 8795 0 18479 36 61388 239285 286530 0 26661 5400 22237 56832 55137 55892 168836 117869 231068 221904 8217 64626 336660 389497 28330 16541 308330 372956 X THE ORGANIZATION EXISTS FOR THE PURPOSE OF MUTUAL AID AND PROTECTION AND FOR THE EDUCATION AND GENERAL WELFARE OF ITS POLICE OFFICER MEMBERS AND FOR THE BETTERMENT OF BOTH THE POLICE OFFICERS AND MEMBERS OF THE COMMUNITY true false 11885 82350 EACH YEAR MONEY IS RAISED TO SUPPORT UNDERPRIVILEGED FAMILIES IN THE CITY OF CANTON. THESE FUNDS ARE USED TO BUY CHRISTMAS GIFTS FOR THE FAMILIES CONSISTING OF TOYS AND NECESSITIES THAT THE FAMILIES WOULD NOT ORDINARILY HAVE THE FUNDS TO PURCHASE. DEPENDING ON THE AMOUNT RAISED, AROUND 6 TO 12 FAMILIES RECEIVE ASSISTANCE. REVENUE IS PRIMARILY RECEIVED USING A FUNDRAISER WHO IS PAID 55,137 COLUMN D ON PART IX 31782 129251 REVENUE IS FROM UNION DUES. EXPENSES ARE USED FOR PROFESSIONAL FEES FOR NEGOTIATIONS. OFFICERS ARE REPRESENTED IN CONTRACT NEGOTIATIONS, ARBITRATION, AND DISCIPLINARY CASES. THE CPPA IS RECOGNIZED BY THE CITY OF CANTON AND OTHER CITY UNIONS AS LEADERS IN NEGOTIATIONS AND DEFENDING THE RIGHTS OF OFFICERS. OTHER PROGRAM SERVICES SUCH AS RECOGNIZING POLICE OFFICERS, PROVIDING SUPPORT FOR FAMILIES WHO HAVE LOST LOVED ONES, SUPPORT FOR UNDERPRIVILEGED FAMILIES AND CHILDREN, AND CONTRIBUTIONS TO OTHER CHARITABLE ORGANIZATIONS ARE PERFORMED. FUNCTIONS FOR THE UNION INCLUDE MEETINGS AND ACTIVITIES. 45887 42366 UBIT - PROGRAMS STARTED TO RAISE FUNDS TO CARRY OUT EXEMPT PURPOSE SMALL RESTAURANT/BAR CALLED PRECINCT AND PAYROLL JOBS TAKEN ON THAT WILL PROVIDE INCOME AND OPPORTUNITIES FOR POLICE OFFICERS WHO ARE MEMBERS OF THE UNION. 89554 false false false true false false false false false true 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 true X 9 0 true 42 true true true false false false true true false false X 9 5 false false false false true true true true true false false false true true true false false true true false OH X ROBERT FLAHERTY 3304523322 430 WALNUT AVE NE CANTON OH 44702 WILLIAM ADAMS 012.00 X 2523 0 0 STEPHEN SHAFFER 006.00 X 1997 0 0 ROBERT FLAHERTY 009.00 X 1200 0 0 SHAWN OVERDORF 006.00 X 1200 0 0 MICHAEL NORDICK 006.00 X 600 0 0 JASON GAUG 001.00 X 0 0 0 DAVE CLOUSE 001.00 X 0 0 0 HOLLIS BURKES 001.00 X 0 0 0 JERRY FUELING 001.00 X 0 0 0 KEVIN CLARY 001.00 X 0 0 0 7520 false false false NA 1 129251 90966 4889 7500 225106 36 36 18900 4300 14600 14600 756 13844 5726 1305 4421 4421 PRECINCT INCOME SMALL REST / BAR 722210 28549 28549 PAYROLL JOBS 561000 12967 12967 SALES OF T-SHIRTS 448000 851 851 42367 286530 43123 18301 0 0 0 26661 26661 7520 1397 6123 0 12486 12486 0 0 2231 1548 683 0 14672 14672 4434 2334 2100 0 55137 55137 0 4260 1587 2673 1204 796 408 8786 2027 6004 755 0 0 23167 1266 21901 1585 1585 0 5173 5173 556 556 0 10465 586 9879 3410 779 2631 SUPPLIES 29283 21693 7590 DUES, REGISTRATION, LICENSE FEES, PERMITS 8091 160 7931 TAXES/PENALTIES FEDERAL UBIT, STATE LOCAL 2783 1562 1221 0 221904 89554 76458 55892 21529 53245 371747 42495 315131 329252 7000 336660 389497 2470 8541 25860 8000 28330 16541 X 308330 372956 308330 372956 336660 389497 64626 X false false false false true false III-A 1 / 2 CURRENTLY ALL DUES ARE DEDUCTIBLE BY MEMBERS ON FORM 1040 SCHEDULE A SUBJECT TO 2 OF AGI. THERE WERE NO LOBBYING EXPENDITURES MADE IN 2010. false 13200 13200 343759 50577 302980 14788 16504 13072 329252 286530 221904 64626 64626 X X true EMIL MICHALCZIK DBA EWM ENTERPRISES 201 6TH ST NW CANTON OH 44702 FUNDRAISER true 82350 55137 27213 82350 55137 27213 OH COP CLAUS 82155 82155 67022 RAFFLE not carried on regularly 6226 500 5726 500 805 88381 500 87881 500 67827 68327 19554 I 2b EMIL MICHALCZIK DBA EWM ENTERPRISES WAS PAID AS A SUB CONTRACTOR 55,137 II b RAFFLE - NOT CARRIED ON REGULARLY WITH MOST OF THE WORK PERFORMED BY VOLUNTEERS. THE ITEMS AWARDED AS PRIZES WERE DONATED. Form 990 Part III 2 NEW SERVICES IN ORDER TO SUPPORT AND EXPAND THE SERVICES PROVIDED AS A NON PROFIT ORGANIZATION, NEW SERVICES WERE UNDERTAKEN TO RAISE ADDITIONAL FUNDING. THE PRECINCT, A SMALL RESTAURANT AND BAR WAS OPENED. ANOTHER OPPORTUNITY AROSE TO PROCESS PAYROLL FOR SARTA AND AGENCIES THAT OFFER POLICE OFFICERS SIDE JOBS. THE BUILDING IS ALSO RENTED FOR VARIOUS OCCASSIONS. ALL OF THESE NEW ACTIVITES ARE REPORTED ON THE 990 AND 990T. Form 990 Part V 2b FORM 944 WAS INITIALLY FILED FOR PAYROLL PAYROLL JOBS STARTED IN NOVEMBER/DECEMBER LETTER FROM IRS REQUESTING 941s TO BE FILED FOR 2010. FORM 941s PREPARED FOR ALL QUARTERS AND WILL BE FILED IN THE HOLTSVILLE NY OFFICE. ALL WITHHOLDINGS WERE SUBMITTED THROUGH EFTPS PRIOR TO RECEIVING NOTICE. Form 990 Part V 6a / 6b NON TAX DEDUCTIBLE CONTRIBUTIONS WERE SOLICITED IN 2010 THE FUNDRAISER NOTIFIES CONTRIBUTORS IN LITERATURE DISTRIBUTED. Form 990 Part VI 6 THE ORGANIZATION HAS UNION MEMBERS WHO VOTE ON ISSUES Form 990 Part VI 7a THE UNION MEMBERS VOTE AND ELECT ALL FOUR OFFICERS PRESIDENT, VICE-PRESIDENT, TREASURER AND SECRETARY AND THE FIVE TRUSTEES. Form 990 Part VI 7b THE MAJOR DECISIONS OF THE GOVERNING BODY AND ISSUES DEALING WITH WORKING CONDITIONS ARE APPROVED BY THE MEMBERS. Form 990 Part VI 8a / 8b THE MEETINGS OF THE GOVERNING BODY WERE DOCUMENTED BY THE SECRETARY. COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY REPORT BACK TO THE OFFICERS AND TRUSTEES AND THEY MAKE ANY FINAL DECISIONS. Form 990 Part VI 1a / 1b THE FOUR OFFICERS ARE PAID THE FIVE TRUSTEES ARE NOT PAID Form 990 Part VI 12b ALL OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT GIVE RISE TO CONFLICTS AT THE TIME THE ISSUE ARISES. THE TREASURER PROVIDES A COPY OF THE CONFLICT OF INTEREST POLICY TO NEW BOARD OFFICERS UPON BEING ELECTED. THE NEW OFFICER IS REQUIRED TO SIGN THE POLICY. Form 990 Part VI 12c MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY IS DONE BY THE TREASURER AND ANY ONE WHO IS AWARE OF THE CIRCUMSTANCES THAT MIGHT LEAD TO A CONFLICT. Form 990 Part VI 18 MEMBERS HAVE UNLIMIITED ACCESS TO ALL UNION DOCUMENTS. OTHERS THAT ARE NOT MEMBERS CAN SUBMIT A REQUEST TO THE UNION PRESIDENT. Form 990 Part VI 19 TAX RETURNS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE IN PRINTED FORM UPON REQUEST OR CAN BE E-MAILED IN PDF FORMAT. Form 990 Part VI 11 a / 11 b PROCEDURES ARE SET IN THE BYLAWS REGARDING FILING REQUIREMENTS OF THE TAX RETURNS AND COMPLIANCE WITH TAX LAWS. ONCE THE TAX RETURN IS COMPLETED, VERIFICATION OF THE FILING IS PROVIDED BY THE CPA TO THE TREASURER. THE TREASURER THEN HAS THE PRESIDENT AND ONE MEMBER SIGN OFF VERIFYING THAT THE TAX RETURNS WERE DONE. ANY MEMBER OF THE GOVERNING BODY OR MEMBERSHIP MAY REQUEST A COPY OF THE RETURN AS THE RETURN IS ALWAYS AVAILABLE FOR REVIEW. Form 990 Part VI 15a / 15b ALL COMPENSATION THAT WILL BE PAID TO THE OFFICERS IN THE CAPACITY OF THAT OFFICE IS VOTED ON BY THE MEMBERS. IF AN OFFICER IS GOING TO BE PAID AN ADDITIONAL AMOUNT FOR WORK AT THE UNION HALL THAT IS NOT RELATED TO THE DUTIES OF THE OFFICER, OTHER ESTIMATES ARE SOUGHT FROM OUTSIDE CONTRACTORS THEN THE BOARD DECIDES ON AN AMOUNT TO PAY. IF ANY OF THE OFFICERS PERFORM WORK THAT OTHER MEMBERS PERFORM UNDER THE PAYROLL JOBS, THEY ARE PAID THE SAME AS THE OTHER POLICE MEMBERS.