Nonprofit · EIN 90-0761845
CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION
Tax-exempt (reinstated) · SAN FRANCISCO, CA 94133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $55,893 | $50,429 | $5,464 | $86,252 | $0 | $86,252 |
| December 31, 2024 | 990 | $536,783 | $513,800 | $22,983 | $80,788 | $0 | $80,788 |
| December 31, 2023 | 990 | $797,158 | $746,791 | $50,367 | $57,805 | $0 | $57,805 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $55,524
- Membership dues
- $2,513
- Program service revenue
- $0
- Investment income
- $369
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $17,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Program services (functional)
- $45,338
- Management and general (functional)
- $5,091
Balance sheet and other
- Total assets, start of year
- $80,788
- Total assets, end of year
- $86,252
- Total liabilities, end of year
- $0
- Net assets, end of year
- $86,252
- Net assets without donor restrictions
- $86,252
- Gross receipts
- $55,893
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2011
- State of legal domicile
- CA
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 |
|---|---|---|---|
| Leo Pierini | PRESIDENT Trustee or director, Officer | 10 | $0 |
| Michael Holland | Secretary/Treas Trustee or director, Officer | 10 | $0 |
| MARK KOSTA | SGT-AT-ARMS Trustee or director, Officer | 1 | $0 |
| Lorraine Lombardo | Director Trustee or director | 1 | $0 |
| Liane Corrales | Director Trustee or director | 1 | $0 |
| Al Casciato | Vice President Trustee or director, Officer | 1 | $0 |
| Gianrico Pierucci | DIRECTOR Trustee or director | 1 | $0 |
| Tim Gatto | DIRECTOR-CHAIR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leo Pierini | PRESIDENT Trustee or director, Officer | 10 | $0 |
| Michael Holland | Secretary/Treas Trustee or director, Officer | 10 | $0 |
| MARK KOSTA | SGT-AT-ARMS Trustee or director, Officer | 1 | $0 |
| Lorraine Lombardo | Director Trustee or director | 1 | $0 |
| Liane Corrales | Director Trustee or director | 1 | $0 |
| Al Casciato | Vice President Trustee or director, Officer | 1 | $0 |
| Gianrico Pierucci | DIRECTOR Trustee or director | 1 | $0 |
| Tim Gatto | DIRECTOR-CHAIR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leo Pierini | PRESIDENT Trustee or director, Officer | 10 | $0 |
| Michael Holland | Secretary/Treas Trustee or director, Officer | 5 | $0 |
| MARK KOSTA | SGT-AT-ARMS Trustee or director, Officer | 2 | $0 |
| Lorraine Lombardo | Director Trustee or director | 2 | $0 |
| Liane Corrales | Director Trustee or director | 2 | $0 |
| Al Casciato | Vice President Trustee or director, Officer | 2 | $0 |
| Gianrico Pierucci | DIRECTOR Trustee or director | 2 | $0 |
| Tim Gatto | DIRECTOR-CHAIR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 330416, SAN FRANCISCO, CA 94133-0416
- In care of
- % NICOLE CROSBY
- Mailing address (990-N for 2022)
- PO Box 330416, San Francisco CA 94133
- Principal officer (990 for 2025)
- Leo Pierini, PO BOX 330416, SAN FRANCISCO, CA 94133
- Principal officer (990-N for 2022)
- Leo Pierini, PO Box 330416, San Francisco CA 94133
- Signed the 990
- Leo Pierini, PRESIDENT
- Website
- cacolumbia.wordpress.com
- Return prepared by
- WuHoover & Co LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 90-0761845 or by the name CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Promote: (1) the preservation of Italian culture and the preservation of the history of Italians and Italian-Americans in the Law Enforcement and Public Safety Professions; (2)Friendship and youth programs by supporting and providing grants to youth and police league organizations; and (3) Support community efforts of local law enforcements.
Program accomplishments
- EVENTS - Honoring the cultural heritage of Italian and Italian-Americans in the Law Enforcement and Public Safety Professions.Expenses $28,338 · grants $28,338 · revenue $42,807
- Support other Organizations' programs that support community safety efforts of local law enforcement.Expenses $17,000 · grants $17,000
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
- 90-0761845
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A99)
- Assets (IRS master file)
- $86,252
- Income (IRS master file)
- $55,893
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 24, 2016
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $55,893 | $50,429 | $86,252 | XML |
| 990 | December 2024 | $536,783 | $513,800 | $80,788 | XML |
| 990 | December 2023 | $797,158 | $746,791 | $57,805 | XML |
| 990-N for 2022 Officer: Leo Pierini | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Leo Pierini | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Leo Pierini | 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 90-0761845).
Questions about CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION
- What is the EIN of CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION?
- The employer identification number (EIN) of CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION is 90-0761845.
- Is CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION 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 CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION 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 CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION 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 CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Leo Pierini.
- Who are the officers and directors of CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $55,893, expenses of $50,429 and total assets of $86,252 at year end.
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