Nonprofit · EIN 38-3227685
PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC
Tax-exempt · ROCHESTER, MI 48307
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $830,211 | $863,364 | -$33,153 | $610,777 | $196,975 | $413,802 |
| December 31, 2023 | 990 | $788,482 | $783,475 | $5,007 | $681,500 | $235,849 | $445,651 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $799,787
- Investment income
- $4,843
- Net rental income
- -$320
- Net gain from sales of assets
- $600
- Other revenue
- $25,581
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $142,542
- Other salaries and wages
- $294,726
- Salaries, compensation and benefits (total)
- $561,876
- Professional fundraising fees
- $0
- Legal fees
- $8,267
- Accounting fees
- $9,686
- Occupancy
- $40,179
- Travel
- $20,343
- Depreciation
- $10,273
Balance sheet and other
- Total assets, start of year
- $681,500
- Total assets, end of year
- $610,777
- Total liabilities, end of year
- $196,975
- Net assets, end of year
- $413,802
- Land, buildings and equipment
- $73,358
- Publicly traded securities
- $42,104
- Net assets without donor restrictions
- $413,802
- Gross receipts
- $832,931
- Employees
- 8
- Volunteers
- 3
- Year formed
- 1995
- State of legal domicile
- MI
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 | Other / benefits |
|---|---|---|---|---|
| LESLIE MCMAHON | EXECUTIVE DIRECTOR Officer | 40 | $136,562 | $4,780 |
| MICHAEL P DONNENWIRTH | PRESIDENT Trustee or director, Officer | 1 | $600 | $0 |
| ARPAD BALITY | VICE PRESIDENT Trustee or director, Officer | 1 | $600 | $0 |
| ROBERT L GOLDENBOGEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS A TANGHE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| THOMAS BRACKIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LESLIE MCMAHON | EXECUTIVE DIRECTOR Officer | 40 | $132,648 | $4,643 |
| MICHAEL P DONNENWIRTH | PRESIDENT Trustee or director, Officer | 1 | $600 | $0 |
| ARPAD BALITY | VICE PRESIDENT Trustee or director, Officer | 1 | $600 | $0 |
| THOMAS BRACKIN | TREASURER Trustee or director, Officer | 1 | $600 | $0 |
| ROBERT L GOLDENBOGEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS A TANGHE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 850 W UNIVERSITY DR STE A, ROCHESTER, MI 48307-1845
- In care of
- % LESLIE MCMAHON
- Mailing address (990-N for 2007)
- 630 N MAIN STREET, CLAWSON MI 48307
- Principal officer (990 for 2024)
- MICHAEL P DONNENWIRTH, PO BOX 82263, ROCHESTER, MI 483082263
- Principal officer (990-N for 2007)
- CLAYTON PETERS, 5631 BAY SHORE DRIVE, PRESQUE ISLE MI 49777
- Signed the 990
- MICHAEL P DONNENWIRTH, PRESIDENT
- Phone
- (800) 367-4321
- Website
- WWW.PLEA.NET
- Return prepared by
- MANER COSTERISAN PC
Mission
TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND.
Program accomplishments
- TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND. AS OF DECEMBER 2024, THE LEGAL DEFENSE TOTAL MEMBER COUNT WAS 13,252.
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
- 38-3227685
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $610,777
- Income (IRS master file)
- $832,931
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $830,211 | $863,364 | $610,777 | IRS |
| 990 | December 2023 | $788,482 | $783,475 | $681,500 | XML |
| 990 | December 2022 | $1,032,216 | $801,642 | $597,563 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: CLAYTON PETERS | December 31, 2007 | ≤ $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 38-3227685).
Questions about PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC
- What is the EIN of PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC?
- The employer identification number (EIN) of PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC is 38-3227685.
- Is PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1996.
- Are donations to PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PROFESSIONAL LAW ENFORCEMENT ASSOCIATION 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 PROFESSIONAL LAW ENFORCEMENT ASSOCIATION 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 PROFESSIONAL LAW ENFORCEMENT ASSOCIATION 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 PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names MICHAEL P DONNENWIRTH.
- Who are the officers and directors of PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 3 received compensation from the organization, the highest $136,562 (LESLIE MCMAHON, EXECUTIVE DIRECTOR).
- How much revenue does PROFESSIONAL LAW ENFORCEMENT ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $830,211, expenses of $863,364 and total assets of $610,777 at year end.
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