Nonprofit · EIN 74-2877434
SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC
Tax-exempt · SAN MARCOS, TX 78666
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $40,078 | $71,449 | -$31,371 | $32,471 | – | $32,471 |
| December 31, 2024 | 990-EZ | $70,394 | $76,338 | -$5,944 | $69,786 | – | $36,939 |
| December 31, 2023 | 990-EZ | $64,089 | $35,836 | $28,253 | $71,136 | – | $71,136 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,078
Expenses
- Grants and similar amounts paid
- $71,449
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $63,842
- Total assets, end of year
- $32,471
- Total liabilities, end of year
- –
- Net assets, end of year
- $32,471
- Cash, savings and investments
- $32,471
- Gross receipts
- $40,078
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 |
|---|---|---|---|
| Nico Costillo | Vice Chair | 0 | $0 |
| Monty Parker | SMCPA Chairman | 0 | $0 |
| Richard Gibbens | Treasurer | 0 | $0 |
| Mary Alice Debow | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Monty Parker | Chairman | 0 | $0 |
| Nico Costillo | Vice-Chair | 0 | $0 |
| Richard Gibbens | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary Alice Debow | Vice-Chair | 1 | $0 |
| Nico Costilla | Chair | 1 | $0 |
| Lupe Costilla | Secretary | 1 | $0 |
| Margaret Zarate | Treasurer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2300 IH 35 SOUTH, SAN MARCOS, TX 78666-5919
- Mailing address (990-N for 2022)
- 2300 IH 35 South, San Marcos TX 78666
- Principal officer (990-N for 2022)
- Nicholas Costilla, PO Box 210, San Marcos TX 78667
- Signed the 990-EZ
- Richard Gibbens, Treasurer
- Phone
- (512) 753-2133
Mission
Charitable giving to promote and enhance the relationship between the San Marcos community and the San Marcos Police Dept through activities and projects designed to strengthen the overall operation of the SMPD
Program accomplishments
- Blue Santa program provides toys and other gifts to members of the San Marcos community through the San Marcos police deptgrants $40,000
- Blue Angel program provides needed funds to officers and families of officers in needgrants $6,987
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 74-2877434
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B84)
- Assets (IRS master file)
- $32,471
- Income (IRS master file)
- $40,078
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $40,078 | $71,449 | $32,471 | XML |
| 990-EZ | December 2024 | $70,394 | $76,338 | $69,786 | XML |
| 990-EZ | December 2023 | $64,089 | $35,836 | $71,136 | XML |
| 990-N for 2022 Officer: Nicholas Costilla | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Pina Iuffredo | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Lupe Costilla | December 31, 2019 | ≤ $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 74-2877434).
Questions about SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC
- What is the EIN of SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC?
- The employer identification number (EIN) of SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC is 74-2877434.
- Is SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SAN MARCOS COMMUNITY AND POLICE 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 SAN MARCOS COMMUNITY AND POLICE 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 SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC?
- The 990-N for 2022 names Nicholas Costilla.
- Who are the officers and directors of SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SAN MARCOS COMMUNITY AND POLICE ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $40,078, expenses of $71,449 and total assets of $32,471 at year end.
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