Nonprofit · EIN 87-1211118
WALKER COUNTY LAW ENFORCEMENT FOUNDATION
Tax-exempt · JASPER, AL 35501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $131 | -$131 | $5,626 | – | $5,626 |
| December 31, 2024 | 990-EZ | $0 | $3,011 | -$3,011 | $5,757 | – | $5,757 |
| December 31, 2023 | 990-EZ | $11,000 | $3,048 | $7,952 | $8,768 | – | $8,768 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $131
- Program services (functional)
- $95
Balance sheet and other
- Total assets, start of year
- $5,757
- Total assets, end of year
- $5,626
- Total liabilities, end of year
- –
- Net assets, end of year
- $5,626
- Cash, savings and investments
- $5,626
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 |
|---|---|---|---|
| IAN LEE TUCKER | President | 0 | $0 |
| RAY CAPPS | Secretary | 0 | $0 |
| JOEY SANDERS | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK KEY | President | 0 | $0 |
| RAY CAPPS | Secretary | 0 | $0 |
| JOEY SANDERS | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK KEY | President | 0 | $0 |
| RAY CAPPS | Secretary | 0 | $0 |
| JOEY SANDERS | Treasurer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2001 2ND AVE S, JASPER, AL 35501-5805
- Signed the 990-EZ
- IAN LEE TUCKER, President
- Phone
- (205) 706-0417
- Return prepared by
- DOWNS & ASSOCIATES CPAs LLC
Mission
Walker County Law Enforcement Foundation will support the Walker County Sherriffs Department. Walker County Law Enforcement Foundation will assist in providing resources to the Walker County Sherriffs Office so they can provide a better level of policing to the community. The Walker County Law Enforcement Foundation will seek funding from individuals and organizations that would not typically contribute to the Walker County Sherriffs Office.
Program accomplishments
- Walker County Law Enforcement Foundation will support the Walker County Sherriffs Department. Walker County Law Enforcement Foundation will assist in providing resources to the Walker County Sherriffs Office so they can provide a better level of policing to the community. The Walker County Law Enforcement Foundation will seek funding from individuals and organizations that would not typically contribute to the Walker County Sherriffs Office.Expenses $95
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
- 87-1211118
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I60)
- Assets (IRS master file)
- $5,626
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $0 | $131 | $5,626 | IRS |
| 990-EZ | December 2024 | $0 | $3,011 | $5,757 | XML |
| 990-EZ | December 2023 | $11,000 | $3,048 | $8,768 | XML |
| 990-EZ | December 2022 | – | – | – | 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 87-1211118).
Questions about WALKER COUNTY LAW ENFORCEMENT FOUNDATION
- What is the EIN of WALKER COUNTY LAW ENFORCEMENT FOUNDATION?
- The employer identification number (EIN) of WALKER COUNTY LAW ENFORCEMENT FOUNDATION is 87-1211118.
- Is WALKER COUNTY LAW ENFORCEMENT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to WALKER COUNTY LAW ENFORCEMENT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WALKER COUNTY LAW ENFORCEMENT FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WALKER COUNTY LAW ENFORCEMENT FOUNDATION 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 WALKER COUNTY LAW ENFORCEMENT FOUNDATION 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 WALKER COUNTY LAW ENFORCEMENT FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does WALKER COUNTY LAW ENFORCEMENT FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $131 and total assets of $5,626 at year end.
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