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Nonprofit · EIN 86-1079324

MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC

Tax-exempt · GAITHERSBURG, MD 20879

Financials

$267K$44K2023$84K$13K2024
Revenue Expenses · by fiscal year end
Financials of MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$84,382$13,211$71,171$615,439$0$615,439
December 31, 2023990$266,790$43,568$223,222$544,268$0$544,268
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$74,050
Program service revenue
$0
Investment income
$10,332
Other revenue
$0

Expenses

Grants and similar amounts paid
$13,120
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$13,120
Management and general (functional)
$91

Balance sheet and other

Total assets, start of year
$544,268
Total assets, end of year
$615,439
Total liabilities, end of year
$0
Net assets, end of year
$615,439
Net assets without donor restrictions
$360,883
Net assets with donor restrictions
$254,556
Gross receipts
$84,382
Employees
0
Year formed
2006
State of legal domicile
MD

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.

NameTitleHours / weekCompensation
Henry ClarkDirector
Trustee or director
1$0
Catherine BrewerDirector
Trustee or director, Officer
1$0
Walter BaderDirector
Trustee or director
1$0
Kirk HolubDirector
Trustee or director
1$0
Dave McBainDirector
Trustee or director
1$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
Kirk HolubDirector
Trustee or director
1$0
Dave McBainDirector
Trustee or director
1$0
Walter BaderDirector
Trustee or director
1$0
Henry ClarkDirector
Trustee or director
1$0
Catherine BrewerDirector
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
610 PROFESSIONAL DR STE 104, GAITHERSBURG, MD 20879-3460
In care of
% CATHERINE BREWER
Mailing address (990-N for 2022)
610 Professional Drive Suite 104, Gaithersburg MD 20879
Principal officer (990-N for 2022)
Catherine Brewer, 610 Professional Drive Suite 104, Gaithersburg MD 20879
Signed the 990
CATHERINE BREWER, Director
Phone
(301) 948-4286
Return prepared by
CJE Associates PC

Mission

The purpose for which the corporation is formed is to provide and promote relief, benevolent and emergency assistance to police officers and their families and survivors.

990 for the year ended December 31, 2024

Program accomplishments

  • Officer Baker - Officer Baker and family tragically lost their son who was in college at the time. Funds were raised to have his body returned home, funeral expenses and other financial support during this difficult time.
    Expenses $8,120 · revenue $8,809
  • Sergeant Kepp - Sergeant Kepp was attempting to stop a repeat offender who was dangerously driving within Montgomery County and had already forced at least one vehicle off the road. While deploying a device to stop the offenders car, the offender swerved and hit Sgt. Kepp hitting him in the legs. Sgt. Kepp had to have both of his legs amputated to survive. Funds were raised to assist with any additional needs he now faces.
    Expenses $5,000 · revenue $29,919
  • Officer Lemus - Officer Lemus and family had a fire in their home with extensive damage to the dwelling and the loss of many personal belongings. Funds were raised to help the family through this period.
    revenue $1,904

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
86-1079324
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
2006
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$615,439
Income (IRS master file)
$84,382

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$84,382$13,211$615,439XML
990December 2023$266,790$43,568$544,268XML
990-N for 2022
Officer: Catherine Brewer
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Catherine Brewer
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Catherine Brewer
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 86-1079324).

Questions about MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC

What is the EIN of MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC?
The employer identification number (EIN) of MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC is 86-1079324.
Is MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
Are donations to MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND 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 MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND 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 MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND 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 MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC?
The 990-N for 2022 names Catherine Brewer.
Who are the officers and directors of MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC?
The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
How much revenue does MONTGOMERY COUNTY LAW ENFORCEMENT OFFICERS RELIEF FUND INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $84,382, expenses of $13,211 and total assets of $615,439 at year end.

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