Nonprofit · EIN 71-1004591
NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS
Tax-exempt · TAYLOR, MI 48180
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $169,687 | $154,451 | $15,236 | $51,717 | – | $51,717 |
| December 31, 2024 | 990-EZ | $145,628 | $148,287 | -$2,659 | $36,481 | – | $36,481 |
| December 31, 2023 | 990-EZ | $138,626 | $149,394 | -$10,768 | $39,140 | – | $39,140 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,527
- Program service revenue
- $142,160
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $10,416
- Occupancy
- $2,595
- Other expenses
- $141,440
- Program services (functional)
- $143,203
Balance sheet and other
- Total assets, start of year
- $36,481
- Total assets, end of year
- $51,717
- Total liabilities, end of year
- –
- Net assets, end of year
- $51,717
- Cash, savings and investments
- $47,327
- Gross receipts
- $169,687
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 |
|---|---|---|---|
| TERRENCE M FOLEY | PRESIDENT | 20 | $0 |
| AL DAISLEY | VICE PRESIDE | 5 | $0 |
| BRYAN R SZOSTAK | TREASURER | 15 | $0 |
| BRUCE SHIPPE | SECRETARY | 5 | $0 |
| GORDON MORSE | MEMBERSHIP C | 10 | $0 |
| AL GILL | ACCRED CHARI | 5 | $0 |
| DAVID STONE | TRUSTEE | 5 | $0 |
| JOHN PETERS | LEGAL ADVISO | 5 | $0 |
| MIKE RABY | TRUSTEE | 5 | $0 |
| STEVE MILLER | TRUSTEE | 5 | $0 |
| PANDO STEPANIS | VICE PRESIDE | 5 | $0 |
| MATT GILL | TRUSTEE | 5 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRENCE M FOLEY | PRESIDENT | 20 | $0 |
| AL DAISLEY | VICE PRESIDE | 5 | $0 |
| BRYAN R SZOSTAK | TREASURER | 15 | $0 |
| BRUCE SHIPPE | SECRETARY | 5 | $0 |
| GORDON MORSE | MEMBERSHIP C | 10 | $0 |
| AL GILL | ACCRED CHARI | 5 | $0 |
| DAVID STONE | TRUSTEE | 5 | $0 |
| JOHN PETERS | LEGAL ADVISO | 5 | $0 |
| MIKE RABY | TRUSTEE | 5 | $0 |
| STEVE MILLER | TRUSTEE | 5 | $0 |
| PANDO STEPANIS | VICE PRESIDE | 5 | $0 |
| MATT GILL | TRUSTEE | 5 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRENCE M FOLEY | PRESIDENT | 0 | $0 |
| AL DAISLEY | US VICE PRES | 0 | $0 |
| BRYAN R SZOSTAK | TREASURER | 0 | $0 |
| BRUCE SHIPPE | SECRETARY | 0 | $0 |
| GORDON MORSE | MEMBERSHIP C | 0 | $0 |
| AL GILL | ACCRED CHARI | 0 | $0 |
| DAVID STONE | TRUSTEE | 0 | $0 |
| JOHN PETERS | LEGAL ADVISO | 0 | $0 |
| MIKE RABY | TRUSTEE | 0 | $0 |
| STEVE MILLER | TRUSTEE | 0 | $0 |
| MATT GILL | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 24800 HAYES ST, TAYLOR, MI 48180-2105
- In care of
- % TERRANCE FOLEY PRESIDENT
- Signed the 990-EZ
- TERRENCE M FOLEY, PRESIDENT
- Phone
- (313) 291-2902
- Website
- WWW.NAPCH.COM
- Return prepared by
- CRIVELLA & ASSOCIATES CPA
Mission
PROFESSIONAL CANINE TRAINING & CERTIFICATION.
Program accomplishments
- PROFESSIONAL CANINE TRAINING, ASSISTANCE AND CERTIFICATION FOR ITS APPROXIMATELY 1150 MEMBERS.Expenses $133,376
- PROVIDE A QUARTERLY NEWSLETTER WITH TRAINING TIPS, INFORMATION AND DIRECTORY ASSISTANCE.Expenses $9,827
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
- 71-1004591
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I99)
- Assets (IRS master file)
- $51,717
- Income (IRS master file)
- $169,687
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $169,687 | $154,451 | $51,717 | XML |
| 990-EZ | December 2024 | $145,628 | $148,287 | $36,481 | XML |
| 990-EZ | December 2023 | $138,626 | $149,394 | $39,140 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | 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 71-1004591).
Questions about NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS
- What is the EIN of NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS is 71-1004591.
- Is NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS 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 NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS 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 NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does NATIONAL ASSOCIATION OF PROFESSIONAL CANINE HANDLERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $169,687, expenses of $154,451 and total assets of $51,717 at year end.
Other nonprofits in TAYLOR
- SOUTHEAST MICHIGAN COMMUNITY ALLIANCE INC EIN 38-2675191 · last filed 990 for 2025
- TAYLOR COMMUNITY DEVELOPMENT CORP EIN 38-3409849 · last filed 990 for 2025
- THE INFORMATION CENTER INC THE FAMILY RESOURCE PLACE EIN 51-0136113 · last filed 990 for 2025
- CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN EIN 38-1644983 · last filed 990 for 2024
- PENRICKTON CENTER FOR BLIND CHILDREN EIN 38-1471325 · last filed 990 for 2025
- INDIVIDUAL EMPOWERMENT INC EIN 46-2144230 · last filed 990 for 2025
- INTERNATIONAL ASSOCIATION OF HEAT & FROST INSULATORS & ALLIED WORKERS EIN 38-2977784 · last filed 990 for 2026
- PAWS CLINIC EIN 27-3257737 · last filed 990 for 2024
All nonprofits in TAYLOR · Michigan · Crime and legal-related