LAW ENFORCEMENT BICYCLE ASSOCIATION INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: LAW ENFORCEMENT BICYCLE ASSOCIATION INC (EIN 03-0355439)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-07-07
IRS object ID: 202631889349201028
Schema version: 2025v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-07T11:47:18-07:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	844406674	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	we1040 LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	504 W Plant Street	AddressLine1Txt
City	Winter Garden	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34787	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	030355439	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Law Enforcement Bicycle Association Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LAWE	BusinessNameControlTxt
Phone	8008497517	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	204 Willow Bend Drive	AddressLine1Txt
City	Clermont	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34711	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jay Smith	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2026-07-07	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Dyanne C Kozlowski EA	PreparerPersonNm
PTIN	P00367376	PTIN
Phone	4073814432	PhoneNum

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	www.leba.org	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Gross Receipts	$60,333	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$60,329	ContributionsGiftsGrantsEtcAmt
Investment Income	$4	InvestmentIncomeAmt
Cost Or Other Basis Expense Sale	$0	CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$0	SpecialEventsDirectExpensesAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt
Total Revenue	$60,333	TotalRevenueAmt
Printing Publications Postage	$12,993	PrintingPublicationsPostageAmt
Other Expenses Total	$73,809	OtherExpensesTotalAmt
Total Expenses	$86,802	TotalExpensesAmt
Excess Or Deficit For Year	-$26,469	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$42,679	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$16,210	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$42,679	BOYAmt
EOY	$16,210	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$42,679	BOYAmt
EOY	$16,210	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$42,679	BOYAmt
EOY	$16,210	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	LEBA OFFERS BOTH AN INSTRUCTOR SCHOOL CERTIFYING NEW INSTRUCTORS AND A CONFERENCE TO PROVIDE ADDITIONAL ADVANCED TRAINING TO INSTRUCTORS AND MEMBERS	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	LEBA OFFERs BOTH AN INSTRUCTOR SCHOOL CERTIFYING NEW INSTRUCTORS AND A CONFERENCE TO PROVIDE ADDITIONAL ADVANCED TRAINING TO INSTRUCTORS AND MEMBERS WITH SUPPORT OF THE INSTRUCTORS FOR EXTRA UPDATING OUTSIDE COURSES TO MAINTAIN NEW TECHNOLOGY IN CHECK. OTHER PROGRAM ACTIVITIES INCLUDE PROVIDING INFORMATION TO MEMBERS, MAINTENANCE OF TRAINED OFFICERS' DATABASE, WEBSITE AND SPECIAL SEMINARS AND CONFERENCES	DescriptionProgramSrvcAccomTxt
Program Service Expenses	$74,179	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$74,179	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
Greg Vasturino
Secretary	0	$0
Jordan Spoon
Vice President	0	$0
Jay L Smith
Treasurer	0	$0
Shawn Lukens
President	0	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr	$0	TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization	$0	TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Jay Smith	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	204 Willow Bend Drive	AddressLine1Txt
City	Clermont	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34711	ZIPCd

Field	Value	IRS element (for citing)
Phone	4078323505	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (true)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$53,322	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$53,098	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$52,477	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$58,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$60,329	CurrentTaxYearAmt
Total	$277,642	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$53,322	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$53,098	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$52,477	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$58,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$60,329	CurrentTaxYearAmt
Total	$277,642	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$277,642	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$53,322	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$53,098	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$52,477	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$58,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$60,329	CurrentTaxYearAmt
Total	$277,642	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (20 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Other Expenses.1001	Advertising and Promotion $906
Other Expenses.1005	Travel $76
Other Expenses.1	Previous Years Expenses $40344
Other Expenses.3	Instructor Course Expense $11126
Other Expenses.4	Instructor Course Travel/Swag $6404
Other Expenses.5	Per Diem $4981
Other Expenses.6	Professional Services $3000
Other Expenses.7	Office Supplies $1795
Other Expenses.8	Internet $1381
Other Expenses.9	Annual Meeting $924
Other Expenses.10	Accounting Fees $850
Other Expenses.11	Food & Entertainment $682
Other Expenses.12	Subscriptions $415
Other Expenses.13	Office Expense $393
Other Expenses.14	Awards/Recognition $232
Other Expenses.15	Shipping $140
Other Expenses.16	International Fee $60
Other Expenses.17	Telephone - Wireless $57
Other Expenses.18	Pay Pal Virtual Terminal $30
Other Expenses.19	Service Fee $13