Nonprofit · EIN 26-4127436
LANCASTER POLICE ATHLETIC LEAGUE
Tax-exempt · LANCASTER, OH 43130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $154,151 | $110,439 | $43,712 | $231,482 | $0 | $231,482 |
| December 31, 2024 | 990 | $185,685 | $118,808 | $66,877 | $254,812 | $0 | $254,812 |
| December 31, 2023 | 990 | $155,541 | $85,826 | $69,715 | $213,211 | $0 | $213,211 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,552
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $110,599
- Other revenue
- $110,599
Expenses
- Grants and similar amounts paid
- $7,700
- Other salaries and wages
- $56,373
- Salaries, compensation and benefits (total)
- $60,685
- Professional fundraising fees
- $16,164
- Accounting fees
- $2,776
- Occupancy
- $6,400
- Depreciation
- $2,275
- Program services (functional)
- $94,275
- Fundraising (functional)
- $16,164
Balance sheet and other
- Total assets, start of year
- $254,812
- Total assets, end of year
- $231,482
- Total liabilities, end of year
- $0
- Net assets, end of year
- $231,482
- Land, buildings and equipment
- $11,347
- Gross unrelated business income
- $110,599
- Gross receipts
- $775,712
- Employees
- 2
- Volunteers
- 39
- Year formed
- 2009
- State of legal domicile
- OH
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WES SIMS | EXECUTIVE DI Officer | 50 | $74,325 |
| RONALD DELANEY | TREASURER Trustee or director | 2 | $0 |
| NATHAN GEORGE | TREASURER Trustee or director | 4 | $0 |
| JAMIE MATHIAS | MEMBER AT LA Officer | 50 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WES SIMS | EXECUTIVE DI Officer | 50 | $77,350 |
| RONALD DELANEY | TREASURER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WES SIMS | EXECUTIVE DI Officer | 50 | $63,995 |
| RONALD DELANEY | TREASURER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 488, LANCASTER, OH 43130-0488
- In care of
- % RON DELANEY
- Mailing address (990-N for 2012)
- 275 Ceder Hill Rd, Lancaster OH 43130
- Principal officer (990 for 2025)
- WES SIMS, PO BOX 488, LANCASTER, OH 43130
- Principal officer (990-N for 2012)
- Wes Sims, 275 Ceder Hill Rd, Lancaster OH 43130
- Signed the 990
- WES SIMS, EXECUTIVE DIRECTOR
- Phone
- (740) 653-7301
- Website
- HTTP://LANCASTERPAL.COM/
- Return prepared by
- DELANEY & CO CPAS
Mission
THE LANCASTER POLICE ATHLETIC LEAGUE IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO AND SURROUNDING COMMUNITIES WITH SAFE, CONSTRUCTIVE ALTERNATIVES TO LIFE ON THE STREETS. THROUGH AFTER-SCHOOL PROGRAMS AND OTHER EVENTS FOCUSED ON SPORTS AND OTHER POSITIVE ACTIVITIES, WE OFFER YOUNG PEOPLE THE OPPORTUNITY TO GROW, STAY ENGAGED, AND AVOID INVOLVEMENT IN ILLEGAL OR HARMFUL BEHAVIOR. WE BELIEVE PARTICIPATION IN ATHLETICS AND STRUCTURED PROGRAMS FOSTERS GOOD SPORTSMANSHIP, STRONG MORAL CHARACTER, LEADERSHIP, AND A LIFELONG COMMITMENT TO SERVING THE COMMUNITY.
Program accomplishments
- THE LANCASTER POLICE ATHLETIC LEAGUE (LPAL) IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO AND NEIGHBORING COMMUNITIES WITH STRUCTURED, POSITIVE ALTERNATIVES TO UNPRODUCTIVE OR RISKY BEHAVIORS. THROUGH ATHLETIC PROGRAMS, PRIMARILY CENTERED ON BOXING, LPAL FOSTERS PHYSICAL WELLNESS, PERSONAL DISCIPLINE, AND LEADERSHIP DEVELOPMENT. THE LPAL DELIVERS CONSISTENT, YEAR-ROUND PROGRAMMING INCLUDING DAILY BOXING INSTRUCTION, AS WELL AS NUMEROUS COMMUNITY EVENTS AND COLLABORATIVE ACTIVITIES WITH OTHER ATHLETIC ORGANIZATIONS. THESE EVENTS ARE DESIGNED TO BUILD TEAMWORK, PROMOTE HEALTHY LIFESTYLES, AND EXPAND ACCESS TO DEVELOPMENTAL OPPORTUNITIES FOR YOUTH. IN ADDITION TO YOUTH PROGRAMMING, LPAL ACTIVELY PARTNERS WITH LOCAL LAW ENFORCEMENT AGENCIES TO IMPLEMENT EVENTS AND OUTREACH EFFORTS THAT STRENGTHEN COMMUNITY-POLICE RELATIONS AND PROMOTE CIVIC ENGAGEMENT. THE FOLLOWING TABLE SUMMARIZES THE EVENTS HOSTED OR PARTICIPATED IN BY LPAL DURING 2025, INCLUDING THE EVENT NAME, DATE, NUMBER OF INSTANCES, AND TOTAL YOUTH PARTICIPATION. PROGRAM AND EVENT SUMMARY 2025 (2024) TOTAL NUMBER OF EVENTS: 236 (237) TOTAL EVENT PARTICIPANTS: 4,039 (3,994) YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 18, 252 LANCASTER POLICE DEPARTMENT - EMPLOYEE OF THE MONTH RECOGNITION, 1, 12 VISIT TO CRIMINAL SCIENCE PROGRAM AT LANCASTER HIGHT SCHOOL, 1, 20 CELEBRATION OF NATIONAL LAW ENFORCEMENT/DIVISION OF FIRE APPRECITION DAY, 1, 2 JUNIOR AND SENIOR LHS CRIMINAL SCIENCE CLASS , 1, 22 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 16, 272 VISIT FROM COUNTER PUNCH COMBAT SPORTS, 1, 10 CELEBRATION OF NATIONAL GIRLS & WOMEN IN SPORTS DAY, 1, 6 LANCASTER HIGH SCHOOL JUNIOR AND SENIOR CRIMINAL CLASSES, 1, 24 ROCK STEADY BOXING (RSB) , 1, 11 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 17, 238 PARTICAPTION IN LAW ENFORCEMENT MEMORIAL CEREMONY, 1, 25 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 19, 589 BRATS AND BOXING BENEFIT FOR TRIMBLE PROMISE SCHOLARSHIP, 1, 75 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 17, 442 PARTICAPTION IN LAW ENFORCEMENT MEMORIAL CEREMONY, 1, 25 SPAR WARS, 1, 100 PATICIPATION IN KIDS & COPS 25, 1, 100 LAST DAY JUNIOR AND SENIOR LHS CRIMINAL SCIENCE CLASS, 1, 30 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 17, 221 CAMBRIDGE NATIONAL RD BIKE SHOW AND RIBFEST, 1, 30 LANCASTER PAL POOL PARTY, 1, 75 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 19, 266 JULY 4TH LANCASTER PARADE PARTICIPATION, 1, 20 WARRIORS BOXING OPEN SPAR SESSION, 1, 17 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 16, 176 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 18, 126 JUNIOR AND SENIOR LHS CRIMINAL SCIENCE CLASS AT FAIRFIELD COUNTY FAIR, 1, 5 TRIP TO SAM'S GYM IN GLOUSTER, 1, 10 EVENING VISIT WITH OFFICER FRIESS, 1, 27 ROCK STEADY BOXING (RSB), 1, 11 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 18, 162 ROCK STEADY BOXING BATTLING PARKINGSON'S DISEASE, 1, 11 TRICK OR TREAT 2025, 1, 25 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 16, 352 OPEN SPARRING DECK THE HALLS, 1, 35 THANKSGIVING DAY PARADE PARTICIPATION, 1, 25 YOUTH BOXING AND TRAINING - OPEN GYM (4 NIGHTS PER WEEK), 19, 190Expenses $94,275 · grants $7,700
- TO PROVIDE THE YOUTH FROM THE LANCASTER, OHIO AND SURROUNDING COMMUNITIES WITH AN OPPORTUNITY TO STAY OUT OF TROUBLE BY PARTICIPATING IN SPORTS AND OTHER ACTIVITIES AFTER SCHOOL AND DURING SUMMER AS OPPOSED TO ROAMING THE STREETS AND GETTING INVOLVED IN ILLEGAL ACTIVITIES.
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4127436
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O99)
- Assets (IRS master file)
- $231,482
- Income (IRS master file)
- $775,712
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $154,151 | $110,439 | $231,482 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $185,685 | $118,808 | $254,812 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $155,541 | $85,826 | $213,211 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $132,318 | $114,045 | $167,295 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Wes Sims | December 31, 2012 | ≤ $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 26-4127436).
Questions about LANCASTER POLICE ATHLETIC LEAGUE
- What is the EIN of LANCASTER POLICE ATHLETIC LEAGUE?
- The employer identification number (EIN) of LANCASTER POLICE ATHLETIC LEAGUE is 26-4127436.
- Is LANCASTER POLICE ATHLETIC LEAGUE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to LANCASTER POLICE ATHLETIC LEAGUE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LANCASTER POLICE ATHLETIC LEAGUE 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 LANCASTER POLICE ATHLETIC LEAGUE 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 LANCASTER POLICE ATHLETIC LEAGUE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LANCASTER POLICE ATHLETIC LEAGUE?
- The 990 for the year ended December 31, 2025 names WES SIMS.
- Who are the officers and directors of LANCASTER POLICE ATHLETIC LEAGUE?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $74,325 (WES SIMS, EXECUTIVE DI).
- How much revenue does LANCASTER POLICE ATHLETIC LEAGUE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $154,151, expenses of $110,439 and total assets of $231,482 at year end.
Other nonprofits in LANCASTER
- LANCASTER ATHLETIC BOOSTER CLUB EIN 31-1088814 · last filed 990 for 2025
- THE OHIO STATE UNIVERSITY EIN 26-2511212 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 45-2084019 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 61-1737862 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 77-0704204 · last filed 990-N for 2025
- INSPIRHER LEADERSHIP FOUNDATION EIN 83-0534628 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 31-1157596 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 20-8846403 · last filed 990-N for 2025