Nonprofit · EIN 56-1614683
ALTERNATIVE COMMUNITY PENALTIES PROGRAM
Tax-exempt (reinstated) · GASTONIA, NC 28053
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,770,969 | $1,573,524 | $197,445 | $1,327,626 | $46,645 | $1,280,981 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,766,360
- of which government grants
- $1,495,355
- Program service revenue
- $4,550
- Investment income
- $59
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $92,575
- Other salaries and wages
- $964,996
- Salaries, compensation and benefits (total)
- $1,236,346
- Professional fundraising fees
- $0
- Accounting fees
- $3,752
- Travel
- $3,622
- Depreciation
- $10,642
- Program services (functional)
- $1,182,704
- Management and general (functional)
- $390,820
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $1,327,626
- Total liabilities, end of year
- $46,645
- Net assets, end of year
- $1,280,981
- Land, buildings and equipment
- $190,451
- Net assets without donor restrictions
- $1,280,981
- Gross receipts
- $1,770,969
- Employees
- 37
- Year formed
- 1989
- State of legal domicile
- NC
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE D LANCE | EXECUTIVE DI Trustee or director, Officer | 40 | $92,575 |
| HONORABLE EDGAR BOGLE | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| HONORABLE CAMERON HARRISON | DIRECTOR Trustee or director | 1 | $0 |
| STEPHEN HARRISON | TREASURER Trustee or director, Officer | 2 | $0 |
| HONORABLE JESSE B CALDWELL III | DIRECTOR Trustee or director | 1 | $0 |
| ROCKY LUTZ | DIRECTOR Trustee or director | 1 | $0 |
| KELLUM MORRIS | DIRECTOR Trustee or director | 1 | $0 |
| PAT MORROW | DIRECTOR Trustee or director | 1 | $0 |
| HONORABLE TRAVIS G PAGE | DIRECTOR Trustee or director | 1 | $0 |
| CHARLIE PENINGER | DIRECTOR Trustee or director | 1 | $0 |
| BRENT RATCHFORD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| CRYSTAL REYNOLDS | SECRETARY Trustee or director, Officer | 2 | $0 |
| SCOTT ROBERTS | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 370, GASTONIA, NC 28053-0370
- Principal officer (990 for 2024)
- BRENT RATCHFORD
- Signed the 990
- LAWRENCE D LANCE, EXECUTIVE DIRECTOR
- Phone
- (704) 678-4062
- Return prepared by
- MCCANNON ROGERS DRISCOLL & ASSOC LLP
Mission
DESIGN AND IMPLEMENT PROGRAMS WHICH ADDRESS AND TREAT ALCOHOL AND DRUG ADDICTION WITHIN OFFENDER POPULATIONS. PROVIDING OPPORTUNITIES FOR CHANGE WHILE ENHANCING PUBLIC SAFETY.
Program accomplishments
- DESIGN AND IMPLEMENT PROGRAMS WHICH ADDRESS AND TREAT ALCOHOL AND DRUG ADDICTION WITHIN OFFENDER POPULATIONS. PROVIDING OPPORTUNITIES FOR CHANGE WHILE ENHANCING PUBLIC SAFETY.Expenses $1,182,704 · revenue $1,770,910
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | Check at the IRS |
IRS record
- EIN
- 56-1614683
- 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
- 2025
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I40)
- Assets (IRS master file)
- $1,327,626
- Income (IRS master file)
- $1,770,969
Revocation and reinstatement
- Exemption revoked
- November 15, 2023
- Posted by the IRS
- July 9, 2024
- Reinstated
- Effective November 15, 2023
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 | June 2025 | $1,770,969 | $1,573,524 | $1,327,626 | IRS |
| 990 | December 2021 | – | – | – | 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 56-1614683).
Questions about ALTERNATIVE COMMUNITY PENALTIES PROGRAM
- What is the EIN of ALTERNATIVE COMMUNITY PENALTIES PROGRAM?
- The employer identification number (EIN) of ALTERNATIVE COMMUNITY PENALTIES PROGRAM is 56-1614683.
- Is ALTERNATIVE COMMUNITY PENALTIES PROGRAM tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2023 and reinstated it effective November 15, 2023.
- Are donations to ALTERNATIVE COMMUNITY PENALTIES PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ALTERNATIVE COMMUNITY PENALTIES PROGRAM 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 ALTERNATIVE COMMUNITY PENALTIES PROGRAM due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ALTERNATIVE COMMUNITY PENALTIES PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ALTERNATIVE COMMUNITY PENALTIES PROGRAM?
- The 990 for the year ended June 30, 2025 names BRENT RATCHFORD.
- Who are the officers and directors of ALTERNATIVE COMMUNITY PENALTIES PROGRAM?
- The 990 for the year ended June 30, 2025 lists 13 people; 1 received compensation from the organization, the highest $92,575 (LAWRENCE D LANCE, EXECUTIVE DI).
- How much revenue does ALTERNATIVE COMMUNITY PENALTIES PROGRAM have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,770,969, expenses of $1,573,524 and total assets of $1,327,626 at year end.
Other nonprofits in GASTONIA
- NORTH CAROLINA INSTITUTE AGAINST HUMAN TRAFFICKING EIN 86-3977192 · last filed 990 for 2024
- MEDIATION CENTER OF THE SOUTHERN PI EDMONT EIN 56-1681029 · last filed 990 for 2022
- GASTONIA POLICE FOUNDATION INC EIN 26-4509829 · last filed 990 for 2025
- GRACE IT UP INC EIN 93-4534691 · last filed 990-EZ for 2024
- COMMUNITY RESOURCE COUNCIL OF GASTON COUNTY EIN 47-3962771 · last filed 990-N for 2024
- GASTON COUNTY RECOVERY COURT INC EIN 39-3314505 · last filed 990-N for 2025
- NORTH CAROLINA JUVENILE SERVICES ASSOCIATION EIN 56-1388839 · last filed 990-N for 2025
- COMMUNITY CONNECTION ENTERPRISE EIN 92-2243010 · last filed 990-N for 2023
All nonprofits in GASTONIA · North Carolina · Crime and legal-related