Nonprofit · EIN 26-3724057
LOWELL POLICE ASSOCIATION
Tax-exempt · LOWELL, MA 01852
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $193,993 | $201,008 | -$7,015 | $171,741 | $0 | $171,741 |
| August 31, 2024 | 990 | $196,598 | $214,171 | -$17,573 | $178,756 | $0 | $178,756 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $193,060
- Program service revenue
- $846
- Investment income
- $87
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $27,800
- Salaries, compensation and benefits (total)
- $27,800
- Professional fundraising fees
- $0
- Legal fees
- $81,198
- Accounting fees
- $3,013
- Travel
- $3,284
- Program services (functional)
- $190,724
- Management and general (functional)
- $10,284
Balance sheet and other
- Total assets, start of year
- $178,756
- Total assets, end of year
- $171,741
- Total liabilities, end of year
- $0
- Net assets, end of year
- $171,741
- Net assets without donor restrictions
- $171,741
- Gross receipts
- $193,993
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2008
- State of legal domicile
- MA
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANNY BRITO | PRESIDENT Officer | 5 | $10,000 |
| JOSE SANTIAGO | SECRETARY Officer | 5 | $6,500 |
| DAVID LAVOIE | VICE-PRESIDENT Officer | 5 | $4,000 |
| ROBERT JOYCE | DIRECTOR Trustee or director | 2 | $2,800 |
| TIMOTHY COOPER | DIRECTOR Trustee or director | 2 | $1,200 |
| DANIEL KINGAN | DIRECTOR Trustee or director | 2 | $1,200 |
| DANIEL WESTAWAY | DIRECTOR Trustee or director | 2 | $1,200 |
| TIMOTHY WHALEN | DIRECTOR Trustee or director | 2 | $500 |
| JEFFREY PELTON | DIRECTOR Trustee or director | 2 | $400 |
| CHRISTOPHER OSBORN | TREASURER Officer | 5 | $0 |
990 for the year ended August 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER OSBORN | TREASURER Officer | 5 | $12,000 |
| DANNY BRITO | PRESIDENT Officer | 5 | $10,500 |
| TIMOTHY WHALEN | DIRECTOR Trustee or director | 2 | $5,200 |
| DAVID LAVOIE | VICE-PRESIDENT Officer | 5 | $4,765 |
| JOSE SANTIAGO | SECRETARY Officer | 5 | $4,500 |
| TIMOTHY COOPER | DIRECTOR Trustee or director | 2 | $800 |
| DANIEL KINGAN | DIRECTOR Trustee or director | 2 | $800 |
| ROBERT JOYCE | DIRECTOR Trustee or director | 2 | $700 |
| DANIEL WESTAWAY | DIRECTOR Trustee or director | 2 | $700 |
| ADAM DEANGELIS | FORMER DIRECTOR Trustee or director | 2 | $500 |
| KOREY RUDY | FORMER DIRECTOR Trustee or director | 2 | $500 |
| NICHOLAS LAGANAS | FORMER DIRECTOR Trustee or director | 2 | $500 |
| ALEXANDER RAMOS | FORMER DIRECTOR Trustee or director | 2 | $400 |
Address and contacts
- Address (IRS master file)
- 50 ARCAND DRIVE, LOWELL, MA 01852-1025
- In care of
- % FRANCISCO MALDONADO
- Principal officer (990 for 2024)
- CHRISTOPHER OSBORN, 52 ARCAND DRIVE, LOWELL, MA 01852
- Signed the 990
- CHRISTOPHER OSBORN, TREASURER
- Phone
- (978) 505-7222
- Return prepared by
- HAJIANI CPA LLC
Mission
TO PROVIDE LABOR REPRESENTATION AND EMERGENCY FUNDS FOR INJURED, DISABLED AND DECEASED POLICE OFFICERS AND FAMILIES.
Program accomplishments
- TO PROVIDE LABOR REPRESENTATION FOR COLLECTIVE BARGAINING AGREEMENTS AND NEGOTIATE LABOR GRIEVANCES.
- TO PROVIDE EMERGENCY FUNDING FOR INJURED OR DISABLED POLICE OFFICERS (ACTIVE OR RETIRED) AND THEIR FAMILIES, MEMORIAL SERVICES FOR DECEASED OFFICERS, LIFE INSURANCE AND COUNSELING FOR FAMILIES.
- TO PROMOTE PUBLIC AWARENESS CONCERNING PUBLIC SAFETY AND SPONSOR LOCAL SCHOOL, CIVIC AND OTHER CHILDREN EVENTS.
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 26-3724057
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $171,741
- Income (IRS master file)
- $193,993
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $193,993 | $201,008 | $171,741 | IRS |
| 990 | August 2024 | $196,598 | $214,171 | $178,756 | XML |
| 990 | August 2023 | $215,762 | $209,756 | $196,329 | IRS |
| 990 | August 2022 | – | – | – | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | 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 26-3724057).
Questions about LOWELL POLICE ASSOCIATION
- What is the EIN of LOWELL POLICE ASSOCIATION?
- The employer identification number (EIN) of LOWELL POLICE ASSOCIATION is 26-3724057.
- Is LOWELL POLICE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2009.
- Are donations to LOWELL POLICE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOWELL POLICE ASSOCIATION 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 LOWELL POLICE ASSOCIATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWELL POLICE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of LOWELL POLICE ASSOCIATION?
- The 990 for the year ended August 31, 2025 names CHRISTOPHER OSBORN.
- Who are the officers and directors of LOWELL POLICE ASSOCIATION?
- The 990 for the year ended August 31, 2025 lists 10 people; 9 received compensation from the organization, the highest $10,000 (DANNY BRITO, PRESIDENT).
- How much revenue does LOWELL POLICE ASSOCIATION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $193,993, expenses of $201,008 and total assets of $171,741 at year end.
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