Nonprofit · EIN 38-6679709
PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR
Also known as BROWN JOHN W TTEE
Tax-exempt · ROCHESTER, MI 48308
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,022,895 | $1,922,496 | $100,399 | $3,243,550 | $482,849 | $2,760,701 |
| December 31, 2023 | 990 | $1,758,911 | $1,678,662 | $80,249 | $3,034,171 | $375,528 | $2,658,643 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,898,200
- Investment income
- $124,695
- Net gain from sales of assets
- $50,956
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $1,201,251
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,009
- Accounting fees
- $16,520
Balance sheet and other
- Total assets, start of year
- $3,034,171
- Total assets, end of year
- $3,243,550
- Total liabilities, end of year
- $482,849
- Net assets, end of year
- $2,760,701
- Publicly traded securities
- $2,535,460
- Net assets without donor restrictions
- $2,760,701
- Gross receipts
- $3,261,586
- Employees
- 0
- 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 |
|---|---|---|---|
| ANDREW PERALTA | TRUSTEE Trustee or director | 1 | $0 |
| RANDY DYLHOFF | TRUSTEE Trustee or director | 1 | $0 |
| LINDA STOUT | CHAIRMAN Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW PERALTA | TRUSTEE Trustee or director | 1 | $0 |
| RANDY DYLHOFF | TRUSTEE Trustee or director | 1 | $0 |
| LINDA STOUT | CHAIRMAN Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 82263, ROCHESTER, MI 48308-2263
- In care of
- % ARTHUR W DICKINSON
- Principal officer (990 for 2024)
- LINDA STOUT, PO BOX 82263, ROCHESTER, MI 483082263
- Signed the 990
- LINDA STOUT, CHAIRMAN
- Phone
- (800) 367-4321
- Website
- WWW.PLEA.NET
- Return prepared by
- MANER COSTERISAN PC
Mission
TO PROVIDE LEGAL SERVICE BENEFITS.
Program accomplishments
- TO PROVIDE FOR THE ADMINISTRATION OF LEGAL DEFENSE BENEFITS AND EXPENSES FOR THE 13,252 MEMBERS OF PROFESSIONAL LAW ENFORCEMENT ASSOCIATION LEGAL DEFENSE FUND.
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
- 38-6679709
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y40)
- Assets (IRS master file)
- $3,243,550
- Income (IRS master file)
- $3,261,586
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,022,895 | $1,922,496 | $3,243,550 | IRS |
| 990 | December 2023 | $1,758,911 | $1,678,662 | $3,034,171 | XML |
| 990 | December 2022 | $1,549,048 | $1,260,111 | $2,755,821 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 38-6679709).
Questions about PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR
- What is the EIN of PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR?
- The employer identification number (EIN) of PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR is 38-6679709.
- Is PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1999.
- Are donations to PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR 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 TR 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 TR 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 TR?
- The 990 for the year ended December 31, 2024 names LINDA STOUT.
- Who are the officers and directors of PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does PROFESSIONAL LAW ENFORCEMENT ASSOCIATION TR have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,022,895, expenses of $1,922,496 and total assets of $3,243,550 at year end.
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