2024-02-15T10:42:50-06:00 2021-12-31 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2021-01-01 383314318 DETROIT POLICE ATHLETIC LEAGUE INCORPORATED DETR 3138331600 1680 MICHIGAN AVENUE DETROIT MI 48216 FREDERICK HUNTER CHIEF EXECUTIVE OFFICER 3138331600 2024-02-12 1 FREDERICK HUNTER 999009999 TROY MARINE CPA P00187863 4147775500 2024-01-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X FREDERICK HUNTER 1680 MICHIGAN AVENUE DETROIT MI 48216 2874964 0 X WWW.DETROITPAL.ORG X 1996 MI DETROIT POLICE ATHLETIC LEAGUE, INCORPORATED ("DETROIT PAL") IS A CHARACTER-BUILDING YOUTH SPORTS ORGANIZATION THAT OFFERS SIGNIFICANT LEADERSHIP DEVELOPMENT OPPORTUNITIES THROUGH COACH AND MENTOR RELATIONSHIPS AND PEER-TO-PEER ENGAGEMENT. DETROIT PAL OPERATES CITY-WIDE, YEAR-ROUND YOUTH LEAGUES, CAMPS, AND ACADEMIES IN 12 DIFFERENT SPORTS THAT FOCUS ON CHARACTER DEVELOPMENT, AS WELL AS HEALTHY AND ACTIVE LIFESTYLES. DETROIT PAL'S CUSTOM VOLUNTEER TRAINING ENSURES THAT VOLUNTEER COACHES AND MENTORS ARE EFFECTIVELY USING THE VEHICLE OF YOUTH SPORTS TO CREATE POSITIVE DEVELOPMENTAL OUTCOMES FOR CHILDREN. EACH YEAR, DETROIT PAL STRENGTHENS THE BODIES, MINDS, AND SPIRITS OF OVER 12,000 DETROIT YOUTHS, AGES 4 THROUGH 19, WITH THE ASSISTANCE OF OVER 2,000 VOLUNTEERS. 24 24 26 903 -2202 0 2791307 2329809 35630 137450 10195 0 76023 43949 2913155 2511208 0 0 0 0 1146766 1244938 0 24048 389787 1692009 2034664 2838775 3303650 74380 -792442 17072946 16039234 12582424 12204490 4490522 3834744 X DETROIT PAL, WORKING IN PARTNERSHIP WITH THE POLICE DEPARTMENT AND COMMUNITY VOLUNTEERS, HAS THE MISSION TO HELP YOUTH FIND THEIR GREATNESS THROUGH ATHLETIC PROGRAMS AND YOUTH ENRICHMENT OPPORTUNITIES. THE OVERARCHING GOAL OF DETROIT PAL IS TO HELP PROVIDE YOUNG PEOPLE WITH THE SUPPORT AND TOOLS NECESSARY FOR THEM TO ACHIEVE THEIR HIGHEST POTENTIAL AS ADULTS. DETROIT PAL HARNESSES THE POWERFUL DRAW OF SPORTS PARTICIPATION TO ENGAGE CHILDREN IN POSITIVE YOUTH DEVELOPMENT EXPERIENCES WHILE TEACHING OUR GREAT MODEL FOCUSING ON GOALSETTING, RESILIENCE, EMBRACING A HEALTHY LIFESTYLE, ACCOUNTABILITY, AND TEAMWORK. DETROIT PAL HAS BEEN SERVING YOUTH FOR OVER 50 YEARS AS A TRUSTED SOURCE THAT ADDS VALUE TO THE COMMUNITY. 0 0 1280208 107002 BOYS SCHOOL BASKETBALL IS A PROGRAM PAL HAS RUN FOR OVER 20 YEARS. WE WORK DIRECTLY WITH SCHOOLS THROUGHOUT THE DETROIT AND GREATER DETROIT AREA TO ORGANIZE, ADMINISTER, AND OPERATE MIDDLE SCHOOL AND ELEMENTARY BASKETBALL LEAGUES FOR STUDENT-ATHLETES AT A VARIETY OF CHARTER, PUBLIC, AND PRIVATE SCHOOLS.DURING OUR 2021 SEASON, WE HAD 31 TEAMS REPRESENTING 457 YOUTH AND 75 VOLUNTEERS. MOST PROGRAMMING PARTICIPATION HAS RETURNED TO PRE-COVID LEVELS IN THE 2022 SEASON. TEAMS WERE INVOLVED IN THE PROGRAM AN AVERAGE OF 10 HOURS PER WEEK FOR A 12-WEEK PROGRAM THAT TEACHES LIFE LESSONS THROUGH SPORTS INCLUDING GOALSETTING, RESILIENCE, EMBRACING HEALTH, AND ACCOUNTABILITY. OUR LEAGUE IS SUCCESSFUL BECAUSE WE BRING TOGETHER A VARIETY OF DIFFERENT SCHOOLS FROM VARIOUS REGIONS OF THE CITY TO WORK TOGETHER IN ONE LEAGUE FOCUSED ON COMPETING, BRINGING OUT THE BEST IN OTHERS, AND DEVELOPING ON THE COURT AND OFF THE COURT DEVELOPMENT. 416923 30448 DETROIT PAL HAS BEEN RUNNING DIAMOND SPORTS LEAGUES FOR MORE THAN 50 YEARS. DIAMOND SPORTS INVOLVE BASEBALL, SOFTBALL, T-BALL AND RBI PROGRAM. OUR FALL 2021 BASEBALL LEAGUE, NOW CALLED FALL BALL, WAS CREATED TO DEVELOP OUTDOOR PLAY DURING THE PANDEMIC AND HAD 8 TEAMS REPRESENTING 150 YOUTH AND 28 VOLUNTEERS. THE COMBINED NUMBER FOR ALL DIAMOND SPORTS WAS 73 TEAMS REPRESENTING 1151 YOUTH AND 278 VOLUNTEERS. THE DIAMOND SPORTS LEAGUE SURPASSED THE PRE-PANDEMIC NUMBERS IN 2021 AND 2022 DUE TO THE INCREASE IN OUTDOOR PLAY. THE TEAMS WERE INVOLVED IN THE PROGRAM AN AVERAGE OF 8 HOURS PER WEEK FOR A 10-WEEK PROGRAM THAT TAUGHT LIFE LESSONS THROUGH SPORTS INCLUDING GOALSETTING, RESILIENCE, EMBRACING HEALTH, AND ACCOUNTABILITY. OUR LEAGUE IS SUCCESSFUL BECAUSE WE WERE ABLE TO BRING BACK SPORT IN A SAFE, POSITIVE WAY FOR SOME YOUTH NEW TO THE SPORT AND MANY THAT WERE LOOKING TO CONTINUE THEIR PASSION AND SKILL DEVELOPMENT. WE WERE ABLE TO HOST MOST OF OUR GAMES AT THE CORNER BALLPARK, PRESENTED BY ADIENT, WHICH WAS THE LOCATION OF THE OLD TIGER STADIUM OFF OF MICHIGAN NEAR TRUMBULL. SCHOOL CHEER IS A PROGRAM PAL HAS RUN FOR MANY YEARS IN CONJUNCTION WITH OUR FOOTBALL PROGRAM. OUR FOOTBALL AND CHEER PROGRAMS HAVE EXISTED FOR MORE THAN 40 YEARS AND CONTINUE TO BE A FEEDER SYSTEM FOR SPORTS INTO OUR SCHOOL PROGRAMS. WE WORK DIRECTLY WITH SCHOOLS THROUGHOUT THE DETROIT AND GREATER DETROIT AREA TO ORGANIZE, ADMINISTER, AND OPERATE MIDDLE SCHOOL AND ELEMENTARY CHEER PROGRAMS FOR STUDENT-ATHLETES AT A VARIETY OF CHARTER, PUBLIC, AND PRIVATE SCHOOLS. WE HAD 12 FOOTBALL AND CHEER ORGANIZATIONS FOR THE 2021 SEASON. EACH ORGANIZATION PROVIDING 5 FOOTBALL AND CHEER TEAMS AT SEVERAL AGE LEVELS. THAT'S 60 FOOTBALL AND CHEER TEAMS WITH NEARLY 720 YOUTH AND 115 VOLUNTEERS. TEAMS WERE INVOLVED IN THE PROGRAM AN AVERAGE OF 8 HOURS PER WEEK FOR A 12-WEEK PROGRAM THAT TAUGHT LIFE LESSONS THROUGH SPORTS INCLUDING GOALSETTING, RESILIENCE, EMBRACING HEALTH, AND ACCOUNTABILITY. 1697131 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 30 0 1 26 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 0 0 MI X GERI MANN 3138331600 1680 MICHIGAN AVENUE DETROIT MI 48216 ROBERT JAMERSON CHIEF EXECUTIVE OFFICER 40.00 1.00 X 150000 0 27300 MONICA DEJESUS CHIEF DEVELOPMENT OFFICER 40.00 1.00 X 120000 0 21840 GERI MANN CHIEF FINANCIAL OFFICER 40.00 1.00 X 98000 0 17836 ALAN HUDDY CHAIR 1.00 1.00 X X 0 0 0 DWIGHT BROWN JR BOARD VICE CHAIR 1.00 1.00 X X 0 0 0 JESSICA BERRY BOARD SECRETARY 1.00 1.00 X X 0 0 0 JEROME HENSON BOARD TREASURER 1.00 1.00 X X 0 0 0 ANNE DOYLE GAME CHANGERS CHAIR 1.00 1.00 X X 0 0 0 JONATHAN FRANK STRATEGIC CHAIR 1.00 1.00 X X 0 0 0 MIKE PATTERSON FINANCE AND AUDIT CHAIR 1.00 1.00 X X 0 0 0 WENDY MCINTYRE-PEARD GOVERNANCE AND NOMINATING CHAIR 1.00 1.00 X X 0 0 0 APRIL L DIEZ DIRECTOR 1.00 1.00 X 0 0 0 ARTHUR M HORWITZ DIRECTOR 1.00 1.00 X 0 0 0 DAMON TOOLS DIRECTOR 1.00 1.00 X 0 0 0 DANNY JAROSHEWICH DIRECTOR 1.00 1.00 X 0 0 0 GERARD BOYLAN DIRECTOR 1.00 1.00 X 0 0 0 JHONIKA HAWKINS DIRECTOR 1.00 1.00 X 0 0 0 JORDAN FIELD DIRECTOR 1.00 1.00 X 0 0 0 JOSH BARNEY DIRECTOR 1.00 1.00 X 0 0 0 MARVIN RUSHING DIRECTOR 1.00 1.00 X 0 0 0 MICHELLE LEWIS WATTS DIRECTOR 1.00 1.00 X 0 0 0 NAKIA MILLS DIRECTOR 1.00 1.00 X 0 0 0 SHAWN THOMPSON DIRECTOR 1.00 1.00 X 0 0 0 STEVE GRIGORIAN DIRECTOR 1.00 1.00 X 0 0 0 STEVE WYBO DIRECTOR 1.00 1.00 X 0 0 0 TODD BETTISON DIRECTOR 1.00 1.00 X 0 0 0 TONY NUCKOLLS DIRECTOR 1.00 1.00 X 0 0 0 368000 0 66976 2 0 1 0 CAPFUND CDE NINETEEN LLC 1118 S WASHINGTON AVE LANSING MI 48910 FEES 108400 1 774709 134196 1420904 2329809 PROGRAM INCOME 900099 137450 137450 137450 297301 282798 14503 14503 -2202 16705 17041 80958 -63917 -63917 INSURANCE REIMBURSEMEN 900099 70000 70000 MISCELLANEOUS REVENUE 900099 23363 23363 93363 2511208 137450 -2202 46151 434976 121160 212466 101350 553955 154301 270582 129072 179605 58870 83970 36765 76402 21594 36649 18159 284948 104574 128479 51895 14336 14336 24468 24468 24048 24048 41079 41079 60874 3181 13499 44194 194142 62354 120510 11278 66719 22240 22240 22239 283811 261389 18006 4416 61523 57022 4501 36548 12308 24240 141940 139022 2918 458022 412405 36686 8931 80270 22949 38923 18398 PROGRAM SUPPLIES 295589 202683 92906 BAD DEBT EXPENSE 71353 71353 LESS: FUNDRAISING EXPEN -80958 -80958 3303650 1697131 1216732 389787 1105885 405883 33400 107400 10592 33915 398 411 16781625 1846596 15323938 14935029 598733 556596 17072946 16039234 112404 65690 22429 7953 12203108 11927048 0 32296 244483 171503 12582424 12204490 X 4017520 3761101 473002 73643 4490522 3834744 17072946 16039234 -792442 136664 0 X 0 1 X 1 0 X 3830847 3441759 3102681 2791307 2329809 15496403 3830847 3441759 3102681 2791307 2329809 15496403 1155918 14340485 18231 14405 9842 10195 0 52673 12012 0 12012 6159 23646 20358 30064 93363 173590 15734678 832147 0.91140 0.91940 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 6,159. 2018 AMOUNT: $ 23,646. 2019 AMOUNT: $ 20,358. 2020 AMOUNT: $ 30,064. 2021 AMOUNT: $ 23,363. INSURANCE REIMBURSEMENT - 2021 AMOUNT: $ 70,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30841 2322 33163 28797 3416 1234 138 30841 25468 4662 1199 133 28797 28146 -1228 1184 266 25468 25608 4032 1193 301 28146 0.87000 0.13000 1 0 16249365 1461895 14787470 371929 276470 95459 160331 108231 52100 14935029 LEASES PAYABLE 171503 171503 X PART X, LINE 2: DETROIT POLICE ATHLETIC LEAGUE, INCORPORATED HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. NET INCOME FROM ACTIVITIES UNRELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION. TAXES ON UNRELATED BUSINESS INCOME ARE NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. X X X 1 PUBLIC AFFAIRS ASSOCIATES INC 120 N WASHINGTON SQUARE SUITE 105 LANSING MI 48933 PROFESSIONAL GOVERNMENTAL CONSULTING 0 0 24068 -24068 24068 -24068 MI CHEER 6266 6266 4832 1200 1837 650 FOOTBALL 10775 10775 8391 60298 3750 17041 17041 13223 61498 5587 650 80958 -63917 X X 0 0 0 0 0 0 0 0 0 ROBERT JAMERSON CHIEF EXECUTIVE OFFICER 150000 0 0 0 0 0 0 0 27300 0 177300 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CEO, CHAIRMAN, VICE CHAIRMAN, TREASURER, SECRETARY AND THE CHAIRMAN OF THE EACH OF THE COMMITTEES (FINANCE/AUDIT, NOMINATING, DEVELOPMENT AND PUBLIC RELATIONS). FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE, THE CHIEF EXECUTIVE OFFICER AND THE AUDIT COMMITTEE REVIEW FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS PROVIDED WITH COMPARABLE COMPENSATION RATES FOR CHIEF EXECUTIVES OF COMPARABLY SIZED NONPROFIT ORGANIZATIONS IN METROPOLITAN DETROIT. BASED ON THOSE RECORDS, AS WELL AS THE ANNUAL REVIEW OF THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE, PERFORMED ANNUALLY BY THE CHAIR OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SETS A COMPENSATION RATE. IF A CHANGE IN COMPENSATION IS APPROVED, THE CHAIR NOTIFIES THE DIRECTOR OF FINANCE. THE CHIEF EXECUTIVE OFFICERS SETS THE COMPENSATION RANGES FOR ALL OTHER EMPLOYEES AT THE ORGANIZATION, BASED ON THE BI-ANNUAL COMPENSATION SURVEY OF MICHIGAN NONPROFIT ORGANIZATIONS PERFORMED BY THE MICHIGAN NONPROFIT ASSOCIATION. ACTUAL COMPENSATION RATES ARE SET BASED ON THE FINANCIAL HEALTH OF THE ORGANIZATION, AS WELL AS THE RESULTS OF SEMI-ANNUAL EMPLOYEE PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 1, ITEM B THE FOLLOWING CHANGES HAVE BEEN REFLECTED IN THE AMENDED RETURN: 1. PART I, LINES 8, 12, 17, 18, 19, 20, 21, AND 22: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 2. PART IV, LINES 11F AND 12B: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 3. PART VIII, LINES 1F, 1H, AND 12A: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 4. PART IX, LINES 13, 24B, AND 25: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 5. PART X, LINES 4, 16, 17, 23, 24, 26, 27, 28, 32, AND 33: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 6. PART XI, LINES 1, 2, 3, 8, AND 10: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 7. PART XII, LINE 2B AND 2C: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 8. SCHEDULE A, PART II, SECTION A: LINES 1E, 4E, 1F, 4F, 5F, 6F, SECTION B: LINES 7E, 7F, 8E, 8F, 11F, SECTION C: LINE 14: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 9. SCHEDULE B, PART I: UPDATED TO INCLUDE THE CORRECT REPORTABLE DONORS TO THE ORGANIZATION. 10. SCHEDULE D, PART V, LINES 1C AND 1G: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 11. SCHEDULE D, PART XIII: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. 12. SCHEDULE J, PART II, COLUMN (B)(I), LINE 1: UPDATED TO REFLECT COMPENSATION AS BASE AND NOT BONUS. 13. SCHEDULE R, PART V, SECTION 2, LINES 1 AND 2: UPDATED TO REFLECT THE ISSUED, AUDITED FINANCIAL DATA FOR THE PERIOD. DETROIT PAL FUNDRAISING FOUNDATION 1680 MICHIGAN AVENUE DETROIT MI 48216 811513695 FUNDRAISING SUPPORT MI 501(C)(3) LINE 7 DETROIT POLICE ATHLETIC LEAGUE INCORPORATED 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 DETROIT PAL FUNDRAISING FOUNDATION C 774710 CASH DETROIT PAL FUNDRAISING FOUNDATION E 7516400 LOAN BALANCE