2024-11-15T14:47:57-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 811513695 DETROIT PAL FUNDRAISING FOUNDATION DETR 3138331600 1680 MICHIGAN AVENUE DETROIT MI 48216 FREDERICK HUNTER PRESIDENT & SECRETARY 3138331600 2024-11-15 1 1 TROY MARINE CPA P00187863 4147775500 2024-11-13 2023 2024-10-15 13:58:12Z FREDERICK HUNTER 1680 MICHIGAN AVENUE DETROIT MI 48216 2500 0 X WWW.DETROITPAL.ORG X 2016 MI RAISE FUNDS TO SUPPORT THE CHARITABLE MISSION OF DETROIT POLICE ATHLETIC LEAGUE, INC., AN ORGANIZATION DESCRIBED IN SECTION 501(C) OF THE CODE, WHOSE MISSION IS TO BUILD CHARACTER IN AT-RISK, LOW-INCOME, DISADVANTAGED DETROIT AREA YOUTH THROUGH ATHLETIC AND LEADERSHIP PROGRAMS. X 3 3 0 3 0 0 0 2500 0 0 22672 0 0 0 22672 2500 83638 0 0 0 0 0 0 0 0 5724 7641543 89362 7641543 -66690 -7639043 7678658 0 0 0 7678658 0 X RAISE FUNDS TO SUPPORT THE CHARITABLE MISSION OF DETROIT POLICE ATHLETIC LEAGUE, INC., AN ORGANIZATION DESCRIBED IN SECTION 501(C) OF THE CODE, WHOSE MISSION IS TO BUILD CHARACTER IN AT-RISK, LOW-INCOME, DISADVANTAGED DETROIT AREA YOUTH THROUGH ATHLETIC AND LEADERSHIP PROGRAMS. 0 0 39582 DETROIT PAL HAS INITIATED THE KIDS AT THE CORNER CAMPAIGN IN AN EFFORT TO EXPAND ITS PROGRAMS AND ORGANIZATION INTO MORE DETROIT COMMUNITIES, TO REDEVELOP THE HISTORIC TIGER STADIUM INTO A SAFE AND HEALTHY PLAYING FIELD, TO BUILD A PROMINENT, PERMANENT HEADQUARTERS AND TRAINING CENTER FOR DETROIT PAL'S 12,000 ATHLETES, THEIR FAMILIES AND 925 VOLUNTEERS, TO STRENGTHEN COMMUNITY NEIGHBORHOODS BY BRIDGING THE CITY'S YOUTH WITH DEDICATED PUBLIC SERVANTS, TO POSITIVELY INFLUENCE AND DEVELOP A NEW GENERATION OF LEADERS FOR DETROIT, AND TO PROVIDE ADDITIONAL SUSTAINABLE REVENUE FROM TOURNAMENTS AND SPECIAL EVENT SPACE. DETROIT PAL WOUND DOWN THIS PROGRAM AS OF JULY 2023. 39582 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 MI X GERI MANN 3138331600 1680 MICHIGAN AVENUE DETROIT MI 48216 FREDERICK HUNTER CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 142659 33757 GERI MANN CHIEF FINANCIAL OFFICER 1.00 40.00 X 0 114191 15854 MONICA DEJESUS CHIEF DEVELOPMENT OFFICER 1.00 40.00 X 0 97748 30995 JEROME HENSON TREASURER 1.00 1.00 X X 0 0 0 MICHAEL PATTERSON DIRECTOR 1.00 1.00 X X 0 0 0 WENDY MCINTYRE-PEARD DIRECTOR 1.00 1.00 X X 0 0 0 0 354598 80606 0 0 1 0 0 2500 2500 2500 0 0 0 31060 31060 72 72 39582 39582 LOSS ON EXTINGUISHMENT 7516400 7516400 ASSET MANAGEMENT FEES 50901 50901 BANK AND CREDIT CARD FE 3528 3528 7641543 39582 7601961 0 8378 0 7516400 0 153880 0 7678658 0 0 0 X 7678658 0 7678658 0 7678658 0 X -7639043 -3335 -36280 X 0 1 X 1 0 X 686453 678570 877840 2500 2245363 686453 678570 877840 2500 2245363 1197555 1047808 85563 85563 85563 22672 0 279361 2524724 0.41500 0.35820 X 0 X PART X, LINE 2: DETROIT PAL FUNDRAISING FOUNDATION 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. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023. 0 0 0 0 0 0 0 0 0 FREDERICK HUNTER CHIEF EXECUTIVE OFFICER 0 142659 0 0 0 0 0 0 0 33757 0 176416 0 0 PART I, LINE 3 ALL EMPLOYEES ARE PAID OUT OF DETROIT POLICE ATHLETIC LEAGUE ("DPAL") A RELATED ORGANIZATION. DPAL USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD EXECUTIVE COMMITTEE ASSETS 2023-07-31 7678658 ACTUAL AMOUNTS 383314318 DETROIT POLICE ATHLETIC LEAGUE INCORPORATION 1680 MICHIGAN AVENUE DETROIT MI 48216 501(C)(3) 0 0 0 0 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 15 THE CEO AND ALL OTHER OFFICERS ARE COMPENSATED BY A RELATED ORGANIZATION, DETROIT POLICE ATHLETIC LEAGUE, INCORPORATED ("DPAL") (FEIN 38-3314318). DPAL'S PROCESS FOR DETERMINING COMPENSATION OF THE CEO INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. ANY OFFICER WHO IS AN EMPLOYEE OF DPAL WILL RECEIVE REASONABLE COMPENSATION FOR HIS OR HER SERVICES AS FIXED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO DETROIT POLICE ATHLETIC LEAGUE -36,280. DETROIT POLICE ATHLETIC LEAGUE INCORPORATED 1680 MICHIGAN AVENUE DETROIT MI 48216 383314318 BUILD CHARACTER IN AT-RISK, LOW-INCOME, DISADVANTAGED DETROIT AREA YOUTH MI 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0