Nonprofit · EIN 36-5087051
FRIENDS OF LUDINGTON POLICE
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $83,635 | $46,386 | $37,249 | $133,676 | $60,812 | $72,864 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $50,174
- Investment income
- $8,741
- Net income from fundraising events
- $24,720
Expenses
- Grants and similar amounts paid
- $36,949
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $9,437
- Program services (functional)
- $43,365
Balance sheet and other
- Total assets, start of year
- $39,936
- Total assets, end of year
- $133,676
- Total liabilities, end of year
- $60,812
- Net assets, end of year
- $72,864
- Cash, savings and investments
- $133,676
- Gross receipts
- $85,015
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrea Pehrson McKenzie | President | 1 | $0 |
| S Elizabeth McMaster | Treasurer | 1 | $0 |
| Patrick O'Hare | Secretary | 1 | $0 |
| John Cotten | Director | 1 | $0 |
| Gary Ferguson | Director | 1 | $0 |
| Pat Patterson | Director | 1 | $0 |
| Jennifer Merchant | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 311, LUDINGTON, MI 49431-0311
- In care of
- % THE ORGANIZATION
- Mailing address (990-N for 2024)
- PO Box 311, Ludington MI 49431
- Principal officer (990-N for 2024)
- Elizabeth McMaster, PO Box 311, Ludington MI 49431
- Signed the 990-EZ
- Elizabeth McMaster, Treasurer
- Return prepared by
- SE McMASTER & ASSOCIATES PLLC
Mission
The Friends of Ludington Police is a 501(c)(3) nonprofit organization dedicated to supporting and enhancing the services provided by the Ludington Police Department. Our mission is to assist Ludington Police Officers in fostering community safety and well-being through targeted support for key programs, including the K9 Unit, advanced police officer training, and community policing initiatives.
Program accomplishments
- The Friends of Ludington Police is a 501(c)(3) nonprofit organization dedicated to supporting and enhancing the services provided by the Ludington Police Department. Our mission is to assist Ludington Police Officers in fostering community safety and well-being through targeted support for key programs, including the K9 Unit, advanced police officer training, and community policing initiatives. These efforts are made possible through fundraising and outreach and are endorsed by the City of Ludington Police Department (LPD). As an all-volunteer organization, we are committed to building a stronger relationship between the LPD and the community it serves. We place a particular emphasis on youth and community engagement. All donations to Friends of Ludington Police directly contribute to the following initiatives: Community Policing Programs Police Officer Training K9 Unit Support General Support - Critical Areas of Need We collaborate closely with the Chief of Police and LPD staff to dirExpenses $43,365 · grants $36,949
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 36-5087051
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W11)
- Assets (IRS master file)
- $133,676
- Income (IRS master file)
- $85,015
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $83,635 | $46,386 | $133,676 | XML |
| 990-N for 2024 Officer: Elizabeth McMaster | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Elizabeth McMaster | December 31, 2023 | ≤ $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 36-5087051).
Questions about FRIENDS OF LUDINGTON POLICE
- What is the EIN of FRIENDS OF LUDINGTON POLICE?
- The employer identification number (EIN) of FRIENDS OF LUDINGTON POLICE is 36-5087051.
- Is FRIENDS OF LUDINGTON POLICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FRIENDS OF LUDINGTON POLICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF LUDINGTON POLICE 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 FRIENDS OF LUDINGTON POLICE 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 FRIENDS OF LUDINGTON POLICE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF LUDINGTON POLICE?
- The 990-N for 2024 names Elizabeth McMaster.
- Who are the officers and directors of FRIENDS OF LUDINGTON POLICE?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF LUDINGTON POLICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $83,635, expenses of $46,386 and total assets of $133,676 at year end.
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