Nonprofit · EIN 30-0492588
LAW ENFORCEMENT ASSISTANCE FUND
Tax-exempt · LAS VEGAS, NV 89134
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $401,530 | $96,267 | $305,263 | $1,651,861 | $0 | $1,651,861 |
| December 31, 2023 | 990 | $134,770 | $104,482 | $30,288 | $1,236,258 | $0 | $1,236,258 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $400,120
- Program service revenue
- $0
- Investment income
- $39,882
- Net gain from sales of assets
- $14,729
- Net income from fundraising events
- -$39,472
- Other revenue
- -$38,472
Expenses
- Grants and similar amounts paid
- $85,466
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $3,200
- Program services (functional)
- $85,466
- Management and general (functional)
- $10,801
Balance sheet and other
- Total assets, start of year
- $1,236,258
- Total assets, end of year
- $1,651,861
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,651,861
- Publicly traded securities
- $1,265,530
- Gross receipts
- $454,811
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2008
- State of legal domicile
- NV
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE GRAMMAS | PRESIDENT Officer | 0.25 | $0 |
| DANIEL COYNE | TREASURER Officer | 0.25 | $0 |
| BRYAN YANT | SERGEANT AT ARMS Officer | 0.25 | $0 |
| SCOTT NICHOLAS | VICE PRESIDENT Officer | 0.25 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE GRAMMAS | PRESIDENT Officer | 0.25 | $0 |
| DANIEL COYNE | TREASURER Officer | 0.25 | $0 |
| BRYAN YANT | SERGEANT AT ARMS Officer | 0.25 | $0 |
| SCOTT NICHOLAS | VICE PRESIDENT Officer | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 9330 W LAKE MEAD BLVD, LAS VEGAS, NV 89134-8347
- In care of
- % KEN LOCHNER
- Principal officer (990 for 2024)
- BRIAN GRAMMAS, 9330 W LAKE MEAD BLVD SUITE 200, LAS VEGAS, NV 89134
- Signed the 990
- Daniel Coyne, TREASURER
- Phone
- (702) 384-8692
- Website
- WWW.LVPPACHARITIES.ORG
- Return prepared by
- BERRY & COMPANY CPA'S LTD
Mission
HELPS THE SURVIVING FAMILIES OF SOUTHERN NEVADA LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY.
Program accomplishments
- GIVES SURVIVING FAMALIES OF SOUTHERN NEVADA LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY, FINANCIAL ASSISTANCE.Expenses $85,466
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 | Not 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
- 30-0492588
- 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)
- Philanthropy, voluntarism and grantmaking foundations (T12)
- Assets (IRS master file)
- $1,651,861
- Income (IRS master file)
- $454,811
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $401,530 | $96,267 | $1,651,861 | IRS |
| 990 | December 2023 | $134,770 | $104,482 | $1,236,258 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 30-0492588).
Questions about LAW ENFORCEMENT ASSISTANCE FUND
- What is the EIN of LAW ENFORCEMENT ASSISTANCE FUND?
- The employer identification number (EIN) of LAW ENFORCEMENT ASSISTANCE FUND is 30-0492588.
- Is LAW ENFORCEMENT ASSISTANCE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to LAW ENFORCEMENT ASSISTANCE FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAW ENFORCEMENT ASSISTANCE FUND 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 ASSISTANCE FUND 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 LAW ENFORCEMENT ASSISTANCE FUND 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 LAW ENFORCEMENT ASSISTANCE FUND?
- The 990 for the year ended December 31, 2024 names BRIAN GRAMMAS.
- Who are the officers and directors of LAW ENFORCEMENT ASSISTANCE FUND?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does LAW ENFORCEMENT ASSISTANCE FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $401,530, expenses of $96,267 and total assets of $1,651,861 at year end.
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