Nonprofit · EIN 88-0269404
POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT
Tax-exempt · LAS VEGAS, NV 89121
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $224,672 | $214,581 | $10,091 | $385,419 | $24,921 | $360,498 |
| December 31, 2024 | 990 | $221,749 | $220,079 | $1,670 | $350,407 | $0 | $350,407 |
| December 31, 2023 | 990 | $212,688 | $198,302 | $14,386 | $378,805 | $30,068 | $348,737 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $216,991
- Membership dues
- $198,180
- Program service revenue
- $0
- Investment income
- $7,681
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $24,497
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $34,418
- Accounting fees
- $5,511
- Occupancy
- $3,269
- Travel
- $18,880
Balance sheet and other
- Total assets, start of year
- $350,407
- Total assets, end of year
- $385,419
- Total liabilities, end of year
- $24,921
- Net assets, end of year
- $360,498
- Net assets without donor restrictions
- $360,498
- Gross receipts
- $224,672
- Employees
- 0
- Volunteers
- 9
- Year formed
- 2016
- State of legal domicile
- NV
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT CALDWELL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DAVID BALLANTYNE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| CHASE CURI | SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON MARTIN | TREASURER Trustee or director, Officer | 1 | $0 |
| JOHN EVANS | TRUSTEE Trustee or director | 1 | $0 |
| JACQUELYN CARLSEN | TRUSTEE Trustee or director | 1 | $0 |
| JOHN MILLER | TRUSTEE Trustee or director | 1 | $0 |
| DAKOTA ATKINS | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT CALDWELL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DAVID BALLANTYNE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| CHASE CURI | SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON MARTIN | TREASURER Trustee or director, Officer | 1 | $0 |
| JOHN EVANS | TRUSTEE Trustee or director | 1 | $0 |
| JOHN MILLER | TRUSTEE Trustee or director | 1 | $0 |
| JACQUELYN CARLSEN | TRUSTEE Trustee or director | 1 | $0 |
| DAKOTA ATKINS | TRUSTEE Trustee or director | 1 | $0 |
| CONNOR RILEY | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT CALDWELL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DAVID BALLANTYNE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| CHASEN CURI | SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON MARTIN | TREASURER Trustee or director, Officer | 1 | $0 |
| JACLYN CARLSEN | BOARD MEMBER Trustee or director | 1 | $0 |
| DAKOTA ATKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN EVANS | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN MILLER | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4459 E ROCHELLE AVE, LAS VEGAS, NV 89121-6430
- In care of
- % REGINALD R BEATTY
- Principal officer (990 for 2025)
- JASON MARTIN, 145 PANAMA ST, HENDERSON, NV 89014
- Signed the 990
- JASON MARTIN, TREASURER
- Phone
- (702) 204-7700
- Website
- POACCSD.COM
- Return prepared by
- HOULDSWORTH RUSSO & COMPANY PC
Mission
THE POLICE BENEVOLENT ASSOCIATION OF THE CLARK COUNTY SCHOOL DISTRICT (PBA) IS MADE UP OF SWORN NEVADA POLICE OFFICERS. IT'S MISSION IS TO PROVIDE MEMBERS BENEFITS AND ASSISTANCE IN AREAS SUCH AS THE LEGAL DEFENSE PLAN, UNION REPRESENTATION, COLLECTIVE BARGAINING AGREEMENTS, GRIEVANCE FILING AND REPRESENTATION, UNFAIR LABOR PRACTICE FILING AND REPRESENTATION, AND FUND RAISING FOR INJURED/SICK OFFICERS.
Program accomplishments
- THE POLICE BENEVOLENT ASSOCIATION OF THE CLARK COUNTY SCHOOL DISTRICT (PBA) IS MADE UP OF SWORN NEVADA POLICE OFFICERS. ALL MEMBERS ARE EMPLOYED BY THE POLITICAL SUBDIVISION OF THE STATE OF NEVADA KNOWN AS THE CLARK COUNTY SCHOOL DISTRICT. IT ENCOMPASSES POLICE OFFICERS AND SERGEANTS THAT WANT TO JOIN THE PBA. THE STATE OF NEVADA IS A RIGHT TO WORK STATE AND MEMBERSHIP TO THIS ASSOCIATION IS VOLUNTARY. ONLY MEMBERS OF THE ASSOCIATION ARE ENTITLED TO RECEIVE BENEFITS. MEMBERS RECEIVE AN ASSOCIATION MEMBERSHIP CARD FOR JOINING OUR ASSOCIATION. NON- MEMBERS DO NOT RECEIVE ANY BENEFIT OTHER THAN OUR COLLECTIVE BARGAINING AGREEMENT NEGOTIATIONS. THE ASSOCIATION DOES NOT CHARGE ITS NON-MEMBERS FOR THIS SERVICE. THE BENEFITS THAT MEMBERS RECEIVE AND THAT ARE IN PLACE AT THIS TIME ARE THE FOLLOWING: 1. LEGAL DEFENSE PLAN; OUR ASSOCIATION IS A MEMBER OF PORAN, WHICH IS THE SISTER ORGANIZATION OF THE PEACE OFFICERS RESEARCH ASSOCIATION OF CALIFORNIA. AS A MEMBER WE ARE ENTITLED TO THEIR ATTORNEYS FOR REPRESENTATION FOR CRIMINAL/INTERNAL AFFAIRS INVESTIGATIONS/GRIEVANCE MATTERS. 2. UNION REPRESENTATION DURING INTERNAL INVESTIGATIONS; ALTHOUGH THE MEMBERS HAVE A RIGHT TO LEGAL REPRESENTATION DURING THESE INVESTIGATION, THE MEMBERS ALSO UTILIZE TRAINED EXECUTIVE BOARD MEMBERS TO ASSIST THEM DURING THIS PROCESS. 3. COLLECTIVE BARGAINING AGREEMENTS; THE CONTRACT NEGOTIATIONS COMMITTEE SITS DOWN WITH THE CCSD REPRESENTATIVES TO ATTAIN HEALTH/WELFARE/WORK ENVIRONMENT BENEFITS FOR THEIR MEMBERS. 4. GRIEVANCE FILING AND REPRESENTATION; WHEN A MEMBER FEELS THAT THE EMPLOYER VIOLATED A CLAUSE IN OUR CBA, THE ASSOCIATION WILL FILE A FORMAL GRIEVANCE FOR THEM. WE WILL ALSO HELP REPRESENT THEM DURING THIS PROCESS. 5. UNFAIR LABOR PRACTICE FILING AND REPRESENTATION; WHEN OUR EMPLOYER VIOLATES ANY CLAUSE WITHIN OUR CBA, THE ASSOCIATION WILL FILE AN ULP GRIEVANCE WITH THE STATES EMPLOYEE MANAGEMENT RELATIONS BOARD. 6. FUND RAISING FOR INJURED/SICK OFFICERS; THE ASSOCIATION WILL HELP ORGANIZE A FUND RAISING EVENT TO HELP INJURED/SICK OFFICERS IN THEIR TIME OF NEED. WE ARE ALSO MEMBERS OF THE CLARK COUNTY INJURED POLICE OFFICERS FUND.
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 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
- 88-0269404
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $385,419
- Income (IRS master file)
- $224,672
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $224,672 | $214,581 | $385,419 | XML |
| 990 | December 2024 | $221,749 | $220,079 | $350,407 | XML |
| 990 | December 2023 | $212,688 | $198,302 | $378,805 | XML |
| 990 | December 2022 | $187,023 | $175,124 | $337,226 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 88-0269404).
Questions about POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT
- What is the EIN of POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT?
- The employer identification number (EIN) of POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT is 88-0269404.
- Is POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2020.
- Are donations to POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT 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 POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT 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 POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT?
- The 990 for the year ended December 31, 2025 names JASON MARTIN.
- Who are the officers and directors of POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does POLICE OFFICERS ASSOCIATION OF CLARK COUNTY SCHOOL DISTRICT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $224,672, expenses of $214,581 and total assets of $385,419 at year end.
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