LAW ENFORCEMENT BICYCLE ASSOCIATION INC: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LAW ENFORCEMENT BICYCLE ASSOCIATION INC (EIN 03-0355439)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-08-11
- IRS object ID
- 202332239349200528
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-08-11T09:09:36-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 3505 Lake Lynda Drive Suite 200 | AddressLine1Txt |
| City | Orlando | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32817 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | 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 | 2023-08-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Jay | PersonFirstNm |
| Person Last | Smith | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dyanne C Kozlowski EA | PreparerPersonNm |
| PTIN | P00367376 | PTIN |
| Phone | 4073814432 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $54,792 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $54,783 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $9 | 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 | $54,792 | TotalRevenueAmt |
| Printing Publications Postage | $16,645 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $37,242 | OtherExpensesTotalAmt |
| Total Expenses | $53,887 | TotalExpensesAmt |
| Excess Or Deficit For Year | $905 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $48,965 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $49,870 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,965 | BOYAmt |
| EOY | $49,870 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,965 | BOYAmt |
| EOY | $49,870 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,965 | BOYAmt |
| EOY | $49,870 | 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 | $53,887 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $53,887 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Greg Vasturino | ||
| Secretary | 0 | $0 |
| John Melvin Rape | ||
| President | 0 | $0 |
| Jay L Smith | ||
| Treasurer | 0 | $0 |
| Shawn Lukens | ||
| Director | 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 | $84,034 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,381 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $53,322 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,098 | CurrentTaxYearAmt |
| Total | $245,835 | 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 | $84,034 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,381 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $53,322 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,098 | CurrentTaxYearAmt |
| Total | $245,835 | 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 | $245,835 | 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 | $84,034 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,381 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $53,322 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,098 | CurrentTaxYearAmt |
| Total | $245,835 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $1882 |
| Other Expenses.2 | Instructor Course Expense $10770 |
| Other Expenses.3 | Professional Services $7925 |
| Other Expenses.4 | Annual Meeting $7004 |
| Other Expenses.5 | Per Diem $5502 |
| Other Expenses.6 | Instructor Course Travel $1939 |
| Other Expenses.7 | Food & Entertainment $729 |
| Other Expenses.8 | Internet $717 |
| Other Expenses.9 | Instructor Course Travel/Swag $382 |
| Other Expenses.10 | Telephone $263 |
| Other Expenses.12 | Zoom $105 |
| Other Expenses.13 | International Fee $24 |