Nonprofit · EIN 03-0355439
LAW ENFORCEMENT BICYCLE ASSOCIATION INC
Tax-exempt · CLERMONT, FL 34711
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $60,333 | $86,802 | -$26,469 | $16,210 | – | $16,210 |
| December 31, 2024 | 990-EZ | $59,303 | $46,087 | $13,216 | $42,679 | – | $42,679 |
| December 31, 2023 | 990-EZ | $52,527 | $72,934 | -$20,407 | $29,463 | – | $29,463 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $60,329
- Investment income
- $4
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $12,993
- Other expenses
- $73,809
- Program services (functional)
- $74,179
Balance sheet and other
- Total assets, start of year
- $42,679
- Total assets, end of year
- $16,210
- Total liabilities, end of year
- –
- Net assets, end of year
- $16,210
- Cash, savings and investments
- $16,210
- Gross receipts
- $60,333
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Vasturino | Secretary | 0 | $0 |
| Jordan Spoon | Vice President | 0 | $0 |
| Jay L Smith | Treasurer | 0 | $0 |
| Shawn Lukens | President | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Vasturino | Secretary | 0 | $0 |
| Jordan Spoon | Vice President | 0 | $0 |
| Jay L Smith | Treasurer | 0 | $0 |
| Shawn Lukens | President | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Vasturino | Secretary | 0 | $0 |
| John Melvin Rape | President | 0 | $0 |
| Jay L Smith | Treasurer | 0 | $0 |
| Shawn Lukens | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 204 WILLOW BEND DR, CLERMONT, FL 34711-2734
- Mailing address (990-N for 2020)
- 204 Willow Bend Drive, Clermont FL 34711
- Principal officer (990-N for 2020)
- Jay Smith, 204 Willow Bend Drive, Clermont FL 34711
- Signed the 990-EZ
- Jay Smith, Treasurer
- Phone
- (800) 849-7517
- Website
- www.leba.org
- Return prepared by
- we1040 LLC
Mission
LEBA OFFERS BOTH AN INSTRUCTOR SCHOOL CERTIFYING NEW INSTRUCTORS AND A CONFERENCE TO PROVIDE ADDITIONAL ADVANCED TRAINING TO INSTRUCTORS AND MEMBERS
Program accomplishments
- LEBA OFFERs BOTH AN INSTRUCTOR SCHOOL CERTIFYING NEW INSTRUCTORS AND A CONFERENCE TO PROVIDE ADDITIONAL ADVANCED TRAINING TO INSTRUCTORS AND MEMBERS WITH SUPPORT OF THE INSTRUCTORS FOR EXTRA UPDATING OUTSIDE COURSES TO MAINTAIN NEW TECHNOLOGY IN CHECK. OTHER PROGRAM ACTIVITIES INCLUDE PROVIDING INFORMATION TO MEMBERS, MAINTENANCE OF TRAINED OFFICERS' DATABASE, WEBSITE AND SPECIAL SEMINARS AND CONFERENCESExpenses $74,179
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 03-0355439
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $16,210
- Income (IRS master file)
- $60,333
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $60,333 | $86,802 | $16,210 | XML |
| 990-EZ | December 2024 | $59,303 | $46,087 | $42,679 | XML |
| 990-EZ | December 2023 | $52,527 | $72,934 | $29,463 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jay Smith | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Jay Smith | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 03-0355439).
Questions about LAW ENFORCEMENT BICYCLE ASSOCIATION INC
- What is the EIN of LAW ENFORCEMENT BICYCLE ASSOCIATION INC?
- The employer identification number (EIN) of LAW ENFORCEMENT BICYCLE ASSOCIATION INC is 03-0355439.
- Is LAW ENFORCEMENT BICYCLE ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to LAW ENFORCEMENT BICYCLE ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAW ENFORCEMENT BICYCLE 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 LAW ENFORCEMENT BICYCLE 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 LAW ENFORCEMENT BICYCLE ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LAW ENFORCEMENT BICYCLE ASSOCIATION INC?
- The 990-N for 2020 names Jay Smith.
- Who are the officers and directors of LAW ENFORCEMENT BICYCLE ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LAW ENFORCEMENT BICYCLE ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $60,333, expenses of $86,802 and total assets of $16,210 at year end.
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