Nonprofit · EIN 04-2751960
INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I
Tax-exempt · GILFORD, NH 03249
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $311,312 | $272,164 | $39,148 | $110,873 | $6,459 | $104,414 |
| June 30, 2024 | 990 | $236,657 | $321,211 | -$84,554 | $65,266 | $0 | $65,266 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $77,804
- Membership dues
- $77,804
- Program service revenue
- $124,483
- Investment income
- $72,307
- Royalties
- $12,649
- Net gain from sales of assets
- $71,024
- Net income from sales of inventory
- $18,924
- Other revenue
- $36,718
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $83,922
- Salaries, compensation and benefits (total)
- $90,061
- Professional fundraising fees
- $0
- Legal fees
- $289
- Accounting fees
- $2,050
- Occupancy
- $7,872
- Depreciation
- $1,336
- Program services (functional)
- $178,987
- Management and general (functional)
- $93,177
Balance sheet and other
- Total assets, start of year
- $65,266
- Total assets, end of year
- $110,873
- Total liabilities, end of year
- $6,459
- Net assets, end of year
- $104,414
- Land, buildings and equipment
- $1
- Gross receipts
- $347,149
- Employees
- 3
- Year formed
- 1981
- State of legal domicile
- NH
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG BETTIS | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT COLE | DIRECTOR Trustee or director | 2 | $0 |
| BOBBY CUMMINGS | DIRECTOR Trustee or director | 2 | $0 |
| MIKE DUNLAP | DIRECTOR Trustee or director | 2 | $0 |
| PAOLO GRANDIS | DIRECTOR Trustee or director | 2 | $0 |
| MIKE HAIRSTON | DIRECTOR Trustee or director | 2 | $0 |
| ED KELLOGG | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM LEANOS | DIRECTOR Trustee or director | 2 | $0 |
| JOHN TRUSSELL | DIRECTOR Trustee or director | 2 | $0 |
| LOU ANN HAMBLIN | 3RD VP Officer | 2 | $0 |
| MICHAEL JOHNSON | TREASURER Officer | 2 | $0 |
| STEVE JOHNSON | 2ND VP Officer | 2 | $0 |
| EMANUEL KAPELSOHN | 1ST VP Officer | 2 | $0 |
| GREG PICKERING | PRESIDENT Officer | 2 | $0 |
| ROBERT WOODARD | SECRETARY Officer | 2 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG BETTIS | DIRECTOR Trustee or director | 2 | $0 |
| BOBBY CUMMINGS | DIRECTOR Trustee or director | 2 | $0 |
| PAOLO GRANDIS | DIRECTOR Trustee or director | 2 | $0 |
| MIKE HAIRSTON | DIRECTOR Trustee or director | 2 | $0 |
| ED KELLOGG | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM LEANOS | DIRECTOR Trustee or director | 40 | $0 |
| PETER TARLEY | DIRECTOR Trustee or director | 2 | $0 |
| LOU ANN HAMBLIN | 3RD VP Officer | 2 | $0 |
| MICHAEL JOHNSON | TREASURER Officer | 2 | $0 |
| STEVE JOHNSON | 2ND VP Officer | 2 | $0 |
| EMANUEL KAPELSOHN | 1ST VP Officer | 2 | $0 |
| GREG PICKERING | PRESIDENT Officer | 2 | $0 |
| ROBERT WOODARD | SECRETARY Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 25 COUNTRY CLUB ROAD S707, GILFORD, NH 03249-6972
- Principal officer (990 for 2024)
- GREG PICKERING, PO BOX 750, BELMONT, NH 03220
- Signed the 990
- MICHAEL JOHNSON, TREASURER
- Website
- WWW.IALEFI.COM
- Return prepared by
- STEVEN E GEER CPA
Mission
TO ENCOURAGE THE DEVELOPMENT OF TEACHING SKILLS AND OPERATIONS OF TRAINING PROGRAMS RELATING TO FIREARMS AMONG LAW ENFORCEMENT AND SECURITY ORGANIZATIONS.
Program accomplishments
- TO ENCOURAGE THE DEVELOPMENT OF TEACHING SKILLS AND OPERATIONS OF TRAINING PROGRAMS RELATING TO FIREARMS AMONG LAW ENFORCEMENT AND SECURITY ORGANIZATIONS.Expenses $178,987 · revenue $124,483
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2751960
- 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
- 1982
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $110,873
- Income (IRS master file)
- $347,149
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $311,312 | $272,164 | $110,873 | XML |
| 990 | June 2024 | $236,657 | $321,211 | $65,266 | XML |
| 990 | June 2023 | $201,175 | $239,330 | $149,820 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 04-2751960).
Questions about INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I
- What is the EIN of INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I?
- The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I is 04-2751960.
- Is INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I 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 INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I?
- The 990 for the year ended June 30, 2025 names GREG PICKERING.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I?
- The 990 for the year ended June 30, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARMS INSTRUCTORS I have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $311,312, expenses of $272,164 and total assets of $110,873 at year end.
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