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Nonprofit · EIN 23-7111209

FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC

Tax-exempt · HUNTINGTON, IN 46750

Financials

$116K$140K2021$187K$162K2023$271K$229K2024
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$270,518$228,778$41,740$610,093$0$610,093
December 31, 2023990$187,212$161,673$25,539$568,353$0$568,353
December 31, 2021990$116,203$139,617-$23,414$579,418$22,900$556,518
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$176,001
Program service revenue
$63,525
Investment income
$1,516
Net rental income
$26,432
Net income from sales of inventory
$3,044
Other revenue
$29,476

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$12,000
Salaries, compensation and benefits (total)
$12,000
Professional fundraising fees
$0
Accounting fees
$1,360
Occupancy
$13,798
Depreciation
$11,825
Program services (functional)
$228,778

Balance sheet and other

Total assets, start of year
$568,353
Total assets, end of year
$610,093
Total liabilities, end of year
$0
Net assets, end of year
$610,093
Land, buildings and equipment
$458,901
Publicly traded securities
$9,461
Net assets without donor restrictions
$610,093
Gross receipts
$331,290
Employees
0
Volunteers
140
Year formed
1972
State of legal domicile
IN

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
BEN SPURGEONPRESIDENT
Trustee or director, Officer
1$9,000
SCOTT CRAFTSEC/TREASURE
Trustee or director, Officer
1$3,000
ANDY ELLETVICE PRESIDE
Trustee or director, Officer
1$0
CHRIS MCCUTCHEONDIRECTOR
Trustee or director
1$0
REECE LEFEVERDIRECTOR
Trustee or director
1$0
TY WHITACREDIRECTOR
Trustee or director
1$0
KENNY TAYLORDIRECTOR
Trustee or director
1$0
BRENT WISELEYDIRECTOR
Trustee or director
1$0
DAVID LAYMANDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
BEN SPURGEONPRESIDENT
Trustee or director, Officer
1$10,800
CHRIS MCCUTCHEONDIRECTOR
Trustee or director
1$3,000
ANDY ELLETVICE PRESIDE
Trustee or director, Officer
1$0
SCOTT CRAFTSEC/TREASURE
Trustee or director, Officer
1$0
REECE LEFEVERDIRECTOR
Trustee or director
1$0
TY WHITACREDIRECTOR
Trustee or director
1$0
KENNY TAYLORDIRECTOR
Trustee or director
1$0
BRENT WISELEYDIRECTOR
Trustee or director
1$0
DAVID LAYMANDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2021: 9 people
NameTitleHours / weekCompensation
BEN SPURGEONPRESIDENT
Officer
5$11,200
SKYLER BEARDDIRECTOR
Trustee or director
–$0
CHAD HACKERDIRECTOR
Trustee or director
–$0
SHANE JONESDIRECTOR
Trustee or director
–$0
COLE LAHRDIRECTOR
Trustee or director
–$0
KEN TAYLORDIRECTOR
Trustee or director
–$0
MATT HUGHESPAST PRESIDE
Officer
–$0
TOM HUGHESSEC/TREASURE
Officer
–$0
CHRIS MCCUTCHANVICE PRESIDE
Officer
–$0

Address and contacts

Address (IRS master file)
PO BOX 66, HUNTINGTON, IN 46750-0066
Principal officer (990 for 2024)
BEN SPURGEON, PO BOX 66, HUNTINGTON, IN 46750
Signed the 990
SCOTT CRAFT, SEC/TREASURER
Phone
(260) 224-5791
Return prepared by
DAVID CULP & CO LLP

Mission

TO FURNISH A FACILITY AND GROUNDS FOR THE YOUTH OF OUR COMMUNITY TO PLAY ATHLETIC SPORTS AND TO HOUSE YOUTH AND ADULT OUTINGS AND RECREATION.

990 for the year ended December 31, 2024

Program accomplishments

  • TO FURNISH A FACILITY AND GROUNDS FOR THE YOUTH OF OUR COMMUNITY TO PLAY ATHLETIC SPORTS AND TO HOUSE YOUTH AND ADULT OUTINGS AND RECREATION.
    Expenses $228,778 · revenue $68,085

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7111209
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1971
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$610,093
Income (IRS master file)
$331,290

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$270,518$228,778$610,093XML
990December 2023$187,212$161,673$568,353XML
990December 2022$137,307$151,085$565,013IRS
990December 2021$116,203$139,617$579,418XML
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 23-7111209).

Questions about FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC

What is the EIN of FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC?
The employer identification number (EIN) of FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC is 23-7111209.
Is FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
Are donations to FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE 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 FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC?
The 990 for the year ended December 31, 2024 names BEN SPURGEON.
Who are the officers and directors of FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC?
The 990 for the year ended December 31, 2024 lists 9 people; 2 received compensation from the organization, the highest $9,000 (BEN SPURGEON, PRESIDENT).
How much revenue does FRATERNAL ORDER OF POLICE LODGE NO 77 POLICE ATHLETIC LEAGUE INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $270,518, expenses of $228,778 and total assets of $610,093 at year end.

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