Nonprofit · EIN 51-6028920
POLICE & FIRE ROD & GUN CLUB INC
Tax-exempt (reinstated) · NEW CASTLE, DE 19720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $124,643 | $128,080 | -$3,437 | $37,343 | $47,250 | -$9,907 |
| December 31, 2024 | 990 | $92,241 | $100,576 | -$8,335 | $40,482 | $47,250 | -$6,768 |
| December 31, 2023 | 990 | $87,265 | $103,406 | -$16,141 | $49,116 | $47,200 | $1,916 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $124,643
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $450
- Occupancy
- $35,567
- Depreciation
- $5,076
- Program services (functional)
- $10,103
- Management and general (functional)
- $117,977
Balance sheet and other
- Total assets, start of year
- $40,482
- Total assets, end of year
- $37,343
- Total liabilities, end of year
- $47,250
- Net assets, end of year
- -$9,907
- Land, buildings and equipment
- $32,876
- Net assets without donor restrictions
- -$9,907
- Gross receipts
- $124,643
- Employees
- 0
- State of legal domicile
- DE
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 |
|---|---|---|---|
| JUL MASSETTI | PRESIDENT Officer | 5 | $0 |
| ALFRED STANSEL | VICE PRESIDENT Officer | 5 | $0 |
| SUE JESTER | SECRETARY Officer | 5 | $0 |
| BILL MCKELVEY | REC SECRETARY Officer | 5 | $0 |
| TAMMY MASSETTI | TREASURER Officer | 5 | $0 |
| WANDA PERRY | DIRECTOR Officer | 5 | $0 |
| ANTHONY LEPORE | DIRECTOR Trustee or director | 5 | $0 |
| CHERYL ARMSTRO | DIRECTOR Trustee or director | 0 | $0 |
| CAROL STANSEL | DIRECTOR Trustee or director | 0 | $0 |
| ANTHONY LEPORE | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUL MASSETTI | PRESIDENT Officer | 5 | $0 |
| MIKE ARMSTRONG | VICE PRESIDENT Officer | 5 | $0 |
| SUE JESTER | SECRETARY Officer | 5 | $0 |
| BILL MCKELVEY | REC SECRETARY Officer | 5 | $0 |
| TAMMY MASSETTI | TREASURER Officer | 5 | $0 |
| WANDA PERRY | DIRECTOR Trustee or director | 5 | $0 |
| ANTHONY LEPORE | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUL MASSETTI | PRESIDENT Officer | 5 | $0 |
| WAYNE PERRY | VICE PRESIDENT Officer | 5 | $0 |
| SUE JESTER | SECRETARY Officer | 5 | $0 |
| BILL MCKELVEY | REC SECRETARY Officer | 5 | $0 |
| TAMMY MASSETTI | TREASURER Officer | 5 | $0 |
| WANDA PERRY | DIRECTOR Trustee or director | 5 | $0 |
| SCOTT BULLOCK | DIRECTOR Trustee or director | 5 | $0 |
| TOM LANCASTER | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 100 LINSTONE AVE, NEW CASTLE, DE 19720-2027
- Principal officer (990 for 2025)
- TAMMY MASSETTI, 100 LINSTONE AVENUE, NEW CASTLE, DE 19720
- Signed the 990
- JULIAN J MASSETTI, PRESIDENT
- Phone
- (302) 655-0304
- Return prepared by
- GREENBANK TAX SERVICE INC
Mission
YOUTH ACTIVITIES COMMUNITY SERVICES
Program accomplishments
- PROGRAM SERVICE EXPENSEExpenses $3,603
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
- 51-6028920
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $37,343
- Income (IRS master file)
- $124,643
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- February 8, 2016
- Reinstated
- Effective May 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $124,643 | $128,080 | $37,343 | XML |
| 990 | December 2024 | $92,241 | $100,576 | $40,482 | XML |
| 990 | December 2023 | $87,265 | $103,406 | $49,116 | XML |
| 990 | December 2022 | $75,464 | $94,912 | $65,708 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 51-6028920).
Questions about POLICE & FIRE ROD & GUN CLUB INC
- What is the EIN of POLICE & FIRE ROD & GUN CLUB INC?
- The employer identification number (EIN) of POLICE & FIRE ROD & GUN CLUB INC is 51-6028920.
- Is POLICE & FIRE ROD & GUN CLUB INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2018.
- Are donations to POLICE & FIRE ROD & GUN CLUB INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does POLICE & FIRE ROD & GUN CLUB 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 POLICE & FIRE ROD & GUN CLUB INC 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 POLICE & FIRE ROD & GUN CLUB INC 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 POLICE & FIRE ROD & GUN CLUB INC?
- The 990 for the year ended December 31, 2025 names TAMMY MASSETTI.
- Who are the officers and directors of POLICE & FIRE ROD & GUN CLUB INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does POLICE & FIRE ROD & GUN CLUB INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $124,643, expenses of $128,080 and total assets of $37,343 at year end.
Other nonprofits in NEW CASTLE
- COMMUNITY SYSTEMS INC EIN 51-0281350 · last filed 990 for 2025
- COMMUNITY COLLABORATION OF DELAWARE INC EIN 84-3528579 · last filed 990 for 2025
- ABUNDANT LIFE COMMUNITY DEVELOPMENT CORPORATION INC EIN 27-0758422 · last filed 990 for 2025
- HOWARD J WESTON COMMUNITY & SENIOR CENTER INC EIN 51-0233399 · last filed 990 for 2025
- NEEDY FAMILY FUND INC EIN 51-6018408 · last filed 990 for 2025
- SERVE THE PEOPLE INC EIN 92-3893920 · last filed 990-EZ for 2025
- FREELEE LIFE SERVICES FOR INDIVIDUALS & FAMILIES INC EIN 81-1547808 · last filed 990-PF for 2025
- RESTORING LIFE RESTORATION CENTER CORP EIN 47-4584503 · last filed 990-N for 2025