Nonprofit · EIN 94-2186248
LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES
Tax-exempt · SARATOGA, CA 95070
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $0 | $2,556 | -$2,556 | $13,605 | $195 | $13,410 |
| July 31, 2024 | 990 | -$28,741 | $45,455 | -$74,196 | $15,986 | $20 | $15,966 |
| July 31, 2023 | 990 | $5 | $134,110 | -$134,105 | $90,306 | $144 | $90,162 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,851
- Management and general (functional)
- $2,556
Balance sheet and other
- Total assets, start of year
- $15,986
- Total assets, end of year
- $13,605
- Total liabilities, end of year
- $195
- Net assets, end of year
- $13,410
- Gross receipts
- $0
- Employees
- 0
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID YANCY | Secretary Officer | 0 | $0 |
| Cynthia Barry | President Officer | 10 | $0 |
| Fred Keeley | Treasurer Officer | 0 | $0 |
990 for the year ended July 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cynthia Barry | President Officer | 10 | $36,000 |
| DAVID YANCY | Secretary Officer | 0 | $0 |
| Fred Keeley | Treasurer Officer | 0 | $0 |
990 for the year ended July 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cynthia Barry | Vice President Officer | 10 | $57,000 |
| Jeffrey A Schwartz | President Officer | 15 | $40,000 |
| Fred Keeley | DIRECTOR - CFO Officer | 0 | $0 |
| None | – | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 19281 SAN MARCOS RD, SARATOGA, CA 95070-5677
- Principal officer (990 for 2024)
- Cynthia Barry, 19281 SAN MARCOS ROAD, SARATOGA, CA 950705677
- Signed the 990
- Cynthia Barry, President
- Return prepared by
- WAYNE MITSUNAGA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2186248 or by the name LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES.
- 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
Training and education of law enforcement agents.
Program accomplishments
- Law enforcement training research association is an educational organization that is entitled to exemption for federal income tax under code section 501(A) of the internal revenue code,as an organization described in section 501(c) (3)
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 94-2186248
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Organization supporting a government college or university
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- July
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $13,605
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $0 | $2,556 | $13,605 | XML |
| 990 | July 2024 | -$28,741 | $45,455 | $15,986 | XML |
| 990 | July 2023 | $5 | $134,110 | $90,306 | XML |
| 990 | July 2022 | $0 | $46,295 | $224,305 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | 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 94-2186248).
Questions about LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES
- What is the EIN of LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES?
- The employer identification number (EIN) of LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES is 94-2186248.
- Is LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES?
- The 990 for the year ended July 31, 2025 names Cynthia Barry.
- Who are the officers and directors of LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES?
- The 990 for the year ended July 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LAW ENFORCEMENT TRAINING AND RESEARCH ASSOCIATES have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $0, expenses of $2,556 and total assets of $13,605 at year end.
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