Nonprofit · EIN 65-0036801
LAW ENFORCEMENT ASSISTANCE FOUNDATION INC
Tax-exempt · PALM BCH GDNS, FL 33410
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $322,698 | $237,182 | $85,516 | $2,602,945 | $0 | $2,602,945 |
| December 31, 2023 | 990 | $195,178 | $129,171 | $66,007 | $2,513,116 | $0 | $2,513,116 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $99,571
- Membership dues
- $4,506
- Program service revenue
- $0
- Investment income
- $115,108
- Net gain from sales of assets
- -$4,001
- Net income from fundraising events
- $108,019
- Other revenue
- $108,019
Expenses
- Grants and similar amounts paid
- $167,810
- Compensation of officers, directors and key employees
- $60,500
- Salaries, compensation and benefits (total)
- $60,938
- Professional fundraising fees
- $0
- Program services (functional)
- $191,586
- Management and general (functional)
- $25,284
- Fundraising (functional)
- $20,312
Balance sheet and other
- Total assets, start of year
- $2,513,116
- Total assets, end of year
- $2,602,945
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,602,945
- Publicly traded securities
- $2,496,717
- Net assets without donor restrictions
- $2,602,945
- Gross receipts
- $874,081
- Employees
- 1
- Volunteers
- 50
- Year formed
- 1987
- State of legal domicile
- FL
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 |
|---|---|---|---|
| KELLIE NEHRENZ | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $60,500 |
| JOHN F WEGNER | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| DAVE DEMAY | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JAMES STEVENSON | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| HAKIM E KASSAM | TREASURER Trustee or director, Officer | 0.5 | $0 |
| JOSHUA MENDELSOHN | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| SUSIE BOWMAN | ASSOCIATE DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| MICHAEL GAUGER | DIRECTOR Trustee or director | 0.3 | $0 |
| GREG ALLEN | DIRECTOR Trustee or director | 0.3 | $0 |
| JOHN CLARK BILLS | DIRECTOR Trustee or director | 0.3 | $0 |
| MARK BOHNE | DIRECTOR Trustee or director | 0.3 | $0 |
| WILLIAM E BOWMAN | DIRECTOR Trustee or director | 0.3 | $0 |
| MIKE BUBIS | DIRECTOR Trustee or director | 0.3 | $0 |
| PATRICK J CASEY | DIRECTOR Trustee or director | 0.3 | $0 |
| FRANK O CURCIO | DIRECTOR Trustee or director | 0.3 | $0 |
19 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN DYTRYCH | DIRECTOR Trustee or director | 0.3 | $0 |
| JACK FROST | DIRECTOR Trustee or director | 0.3 | $0 |
| SGT KRYSTAL GORNALL | DIRECTOR Trustee or director | 0.3 | $0 |
| JULIE DANIELS-SCOTT | DIRECTOR Trustee or director | 0.3 | $0 |
| LT BENJAMIN HANKINSON | DIRECTOR Trustee or director | 0.3 | $0 |
| JOHN J MANUEL | DIRECTOR Trustee or director | 0.3 | $0 |
| CHARLES D RUSSO III | DIRECTOR Trustee or director | 0.3 | $0 |
| DR KEN MAYS | DIRECTOR Trustee or director | 0.3 | $0 |
| RICHARD ROMANOFF | DIRECTOR Trustee or director | 0.3 | $0 |
| BILL O'LEARY | DIRECTOR Trustee or director | 0.3 | $0 |
| MICHAEL VETTER | DIRECTOR Trustee or director | 0.3 | $0 |
| BYRON C RUSSELL | DIRECTOR Trustee or director | 0.3 | $0 |
| FRANK SARDINHA | DIRECTOR Trustee or director | 0.3 | $0 |
| ALPHONSO STARLING | DIRECTOR Trustee or director | 0.3 | $0 |
| SGT TERRIA ANN SANFORD | DIRECTOR Trustee or director | 0.3 | $0 |
| VICTORIA CHOURIS | DIRECTOR Trustee or director | 0.3 | $0 |
| JOSEPH LITTKY | DIRECTOR Trustee or director | 0.3 | $0 |
| CRAIG WILLIAMSON | DIRECTOR Trustee or director | 0.3 | $0 |
| BOB BORMAN | DIRECTOR Trustee or director | 0.3 | $0 |
990 for the year ended December 31, 2023: 35 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELLIE NEHRENZ | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $53,596 |
| JOHN F WEGNER | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| JULIE DANIELS SCOTT | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JAMES STEVENSON | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| MICHAEL VETTER | TREASURER Trustee or director, Officer | 0.5 | $0 |
| JOSHUA MENDELSOHN | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| SUSIE BOWMAN | ASSOCIATE DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| MICHAEL GAUGER | DIRECTOR Trustee or director | 0.3 | $0 |
| GREG ALLEN | DIRECTOR Trustee or director | 0.3 | $0 |
| JOHN CLARK BILLS | DIRECTOR Trustee or director | 0.3 | $0 |
| MARK BOHNE | DIRECTOR Trustee or director | 0.3 | $0 |
| WILLIAM E BOWMAN | DIRECTOR Trustee or director | 0.3 | $0 |
| MIKE BUBIS | DIRECTOR Trustee or director | 0.3 | $0 |
| PATRICK J CASEY | DIRECTOR Trustee or director | 0.3 | $0 |
| FRANK O CURCIO | DIRECTOR Trustee or director | 0.3 | $0 |
| MARTIN DYTRYCH | DIRECTOR Trustee or director | 0.3 | $0 |
| JACK FROST | DIRECTOR Trustee or director | 0.3 | $0 |
| SGT KRYSTAL GORNALL | DIRECTOR Trustee or director | 0.3 | $0 |
| HAKIM E KASSAM | DIRECTOR Trustee or director | 0.3 | $0 |
| LT BENJAMIN HANKINSON | DIRECTOR Trustee or director | 0.3 | $0 |
| JOHN J MANUEL | DIRECTOR Trustee or director | 0.3 | $0 |
| CHARLES D RUSSO III | DIRECTOR Trustee or director | 0.3 | $0 |
| DR KEN MAYS | DIRECTOR Trustee or director | 0.3 | $0 |
| RICHARD ROMANOFF | DIRECTOR Trustee or director | 0.3 | $0 |
| WENDY H MORSE | DIRECTOR Trustee or director | 0.3 | $0 |
| BILL O'LEARY | DIRECTOR Trustee or director | 0.3 | $0 |
| F MARTIN PERRY | DIRECTOR Trustee or director | 0.3 | $0 |
| BYRON C RUSSELL | DIRECTOR Trustee or director | 0.3 | $0 |
| FRANK SARDINHA | DIRECTOR Trustee or director | 0.3 | $0 |
| ALPHONSO STARLING | DIRECTOR Trustee or director | 0.3 | $0 |
| SGT TERRIA ANN SANFORD | DIRECTOR Trustee or director | 0.3 | $0 |
| VICTORIA CHOURIS | DIRECTOR Trustee or director | 0.3 | $0 |
| DAVID DEMAY | DIRECTOR Trustee or director | 0.3 | $0 |
| CRAIG WILLIAMSON | DIRECTOR Trustee or director | 0.3 | $0 |
| BOB BORMAN | DIRECTOR Trustee or director | 0.3 | $0 |
Address and contacts
- Address (IRS master file)
- 1161 RAINWOOD CIR W, PALM BCH GDNS, FL 33410-5234
- Principal officer (990 for 2024)
- KELLIE NEHRENZ, PO BOX 17725, WEST PALM BEACH, FL 33416
- Signed the 990
- KELLIE NEHRENZ, EXECUTIVE DIRECTOR
- Phone
- (561) 747-6553
- Website
- WWW.LEAFPBC.ORG
- Return prepared by
- REHMANN ROBSON LLC
Mission
TO PROVIDE ASSISTANCE TO LAW ENFORCEMENT OFFICERS SERIOUSLY INJURED OR WHO HAVE SUFFERED A CATASTROPHIC EVENT, AND TO THE FAMILIES OF OFFICERS KILLED IN THE LINE OF DUTY IN PALM BEACH COUNTY.
Program accomplishments
- DURING THE YEAR FUNDS WERE PROVIDED TO FIFTEEN (18) LAW ENFORCEMENT OFFICERS FROM PALM BEACH COUNTY OR THEIR FAMILIES. DETAILS WERE OBTAINED IN REGARD TO THE INJURY, DEATH OR CATASTROPHIC EVENT AND ONCE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, THE FUNDS WERE THEN DISTRIBUTED TO ASSIST THE OFFICER OR HIS/HER FAMILY PURSUANT TO LEAF'S MISSION.Expenses $191,586 · grants $167,810
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
- 65-0036801
- 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
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,602,945
- Income (IRS master file)
- $874,081
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $322,698 | $237,182 | $2,602,945 | IRS |
| 990 | December 2023 | $195,178 | $129,171 | $2,513,116 | XML |
| 990 | December 2022 | $164,123 | $141,656 | $2,459,127 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 65-0036801).
Questions about LAW ENFORCEMENT ASSISTANCE FOUNDATION INC
- What is the EIN of LAW ENFORCEMENT ASSISTANCE FOUNDATION INC?
- The employer identification number (EIN) of LAW ENFORCEMENT ASSISTANCE FOUNDATION INC is 65-0036801.
- Is LAW ENFORCEMENT ASSISTANCE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to LAW ENFORCEMENT ASSISTANCE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAW ENFORCEMENT ASSISTANCE FOUNDATION 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 LAW ENFORCEMENT ASSISTANCE FOUNDATION 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 LAW ENFORCEMENT ASSISTANCE FOUNDATION 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 LAW ENFORCEMENT ASSISTANCE FOUNDATION INC?
- The 990 for the year ended December 31, 2024 names KELLIE NEHRENZ.
- Who are the officers and directors of LAW ENFORCEMENT ASSISTANCE FOUNDATION INC?
- The 990 for the year ended December 31, 2024 lists 34 people; 1 received compensation from the organization, the highest $60,500 (KELLIE NEHRENZ, EXECUTIVE DIRECTOR).
- How much revenue does LAW ENFORCEMENT ASSISTANCE FOUNDATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $322,698, expenses of $237,182 and total assets of $2,602,945 at year end.
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