Nonprofit · EIN 61-1335572
LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC
Tax-exempt · LEXINGTON, KY 40504
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $103,833 | $134,203 | -$30,370 | $144,785 | $0 | $144,785 |
| December 31, 2024 | 990-EZ | $79,921 | $80,596 | -$675 | $175,155 | $0 | $175,155 |
| December 31, 2023 | 990-EZ | $56,650 | $68,464 | -$11,814 | $175,830 | $0 | $175,830 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $31,314
- Membership dues
- $3,385
- Program service revenue
- $73,396
- Investment income
- $866
- Net income from fundraising events
- -$5,128
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,350
- Other expenses
- $131,853
- Program services (functional)
- $83,905
Balance sheet and other
- Total assets, start of year
- $175,155
- Total assets, end of year
- $144,785
- Total liabilities, end of year
- $0
- Net assets, end of year
- $144,785
- Cash, savings and investments
- $144,785
- Gross receipts
- $129,093
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 |
|---|---|---|---|
| LISA GUESS | PRESIDENT | 40 | $0 |
| BETTY COLEMAN | VICE PRESIDENT | 10 | $0 |
| MELANIE SMYTH | SECRETARY | 10 | $0 |
| STEPHANIE WARD | POLICE LIASON | 40 | $0 |
| COREY DOANE | POLICE LIASON | 10 | $0 |
| JOHN FARRELL | TREASURER | 40 | $0 |
| DON WESNER | SERGEANT AT ARMS | 4 | $0 |
| DIANE DEMENT | DIRECTOR | 5 | $0 |
| TRACEY FARRELL | DIRECTOR | 5 | $0 |
| CAROL RUSH | DIRECTOR | 5 | $0 |
| FAYE TOOMEY | DIRECTOR | 10 | $0 |
| SCOTT RUSH | DIRECTOR | 10 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA GUESS | PRESIDENT | 10 | $0 |
| BETTY COLEMAN | VICE PRESIDENT | 5 | $0 |
| MELANIE SMYTH | SECRETARY | 5 | $0 |
| KEVIN TATUM | TREASURER | 10 | $0 |
| KAREN EAGLE | PAST PRESIDENT | 1 | $0 |
| DON WESNER | SERGEANT AT ARMS | 2 | $0 |
| OFFICER SHANNON GAHAFER | LPD LIASON | 10 | $0 |
| COREY DOANE | POLICE LIASON | 2 | $0 |
| JEROME BEAN | POLICE LIASON | 1 | $0 |
| DIANE DEMENT | DIRECTOR | 1 | $0 |
| JAMES DEMENT | DIRECTOR | 1 | $0 |
| CAROL RUSH | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA GUESS | PRESIDENT | 10 | $0 |
| KAREN EAGLE | TREASURER | 5 | $0 |
| BETTY COLEMAN | VICE PRESIDENT | 5 | $0 |
| DEBBIE BURTON | SECRETARY | 5 | $0 |
| CAROLE YOUNGBLOOD | SERGEANT AT ARMS | 1 | $0 |
| MELANIE SMYTH | PAST PRESIDENT | 1 | $0 |
| DIANE DEMENT | DIRECTOR | 1 | $0 |
| JIM DEMENT | DIRECTOR | 1 | $0 |
| CAROL RUSH | DIRECTOR | 1 | $0 |
| SCOTT RUSH | DIRECTOR | 1 | $0 |
| FAYE TOOMEY | DIRECTOR | 1 | $0 |
| JIM EAGLE | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1795 OLD FRANKFORT PIKE, LEXINGTON, KY 40504-1019
- In care of
- % JAMES W FISHER
- Mailing address (990-N for 2011)
- 150 East Main Street, Lexington KY 40507
- Principal officer (990-N for 2011)
- Becky Ray, 150 East Main Street, Lexington KY 40507
- Signed the 990-EZ
- LISA GUESS, PRESIDENT
- Phone
- (859) 258-3600
- Website
- www.lexcpaaa.org
- Return prepared by
- RFH PLLC
Mission
EDUCATE THE PUBLIC ABOUT, AND PROVIDE CONTINUING SUPPORT TO THE LFUCG DIVISION OF POLICE.
Program accomplishments
- LEXINGTON CITIZEN POLICY ACADEMY ASSOCIATION'S PROGRAM IS TO EDUCATE THE PUBLIC ABOUT, AND PROVIDE CONTINUING SUPPORT TO THE LFUCG DIVISION OF POLICE. THROUGHOUT THE YEAR THE ORGANIZATION ACHIEVES THIS THROUGH PARTICIPATING AND SUPPORTING ACTIVITIES THROUGH MUTLIPLE APPROACHES INCLUDING THE ANNUAL MOTORCYCLE MEMORIAL RUN, HONOR GUARD COURSE, AND OTHER APPRECIATION ACTIVITIES.Expenses $83,905
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 61-1335572
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I036)
- Assets (IRS master file)
- $144,785
- Income (IRS master file)
- $129,093
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $103,833 | $134,203 | $144,785 | XML |
| 990-EZ | December 2024 | $79,921 | $80,596 | $175,155 | XML |
| 990-EZ | December 2023 | $56,650 | $68,464 | $175,830 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Becky Ray | December 31, 2011 | ≤ $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 61-1335572).
Questions about LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC
- What is the EIN of LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC?
- The employer identification number (EIN) of LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC is 61-1335572.
- Is LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEXINGTON CITIZEN POLICE ACADEMY ALUMNI 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 LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION 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 LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC 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 LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC?
- The 990-N for 2011 names Becky Ray.
- Who are the officers and directors of LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does LEXINGTON CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $103,833, expenses of $134,203 and total assets of $144,785 at year end.
Other nonprofits in LEXINGTON
- CHILDRENS ADVOCACY CENTERS OF KENTUCKY INC EIN 61-1395277 · last filed 990 for 2025
- CENTER FOR WOMEN CHILDREN AND FAMILIES INC EIN 31-0904247 · last filed 990 for 2025
- OFFICE OF KENTUCKY LEGAL SERVICES PROGRAMS INC EIN 61-0909545 · last filed 990 for 2024
- ENERGY & MINERAL LAW FOUNDATION EIN 25-1385547 · last filed 990 for 2024
- MICAH LEGAL SERVICES INC EIN 81-4791143 · last filed 990-EZ for 2024
- KENTUCKY CONFERENCE FOR COMMUNITY AND JUSTICE EIN 37-1500795 · last filed 990 for 2023
- BLUEGRASS CRIME STOPPERS INC EIN 61-1272492 · last filed 990-EZ for 2025
- BECOMING FREE OUTREACH MINISTRY EIN 32-0136272 · last filed 990-N for 2025
All nonprofits in LEXINGTON · Kentucky · Crime and legal-related