Nonprofit · EIN 11-3805565
88 PLAN
Also known as 88 BOARD TTEE
Tax-exempt · BALTIMORE, MD 21202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $29,205,523 | $28,684,356 | $521,167 | $11,585,760 | $924,454 | $10,661,306 |
| March 31, 2024 | 990 | $27,850,980 | $25,455,003 | $2,395,977 | $10,968,073 | $827,934 | $10,140,139 |
| March 31, 2023 | 990 | $25,696,093 | $25,230,464 | $465,629 | $8,204,222 | $460,060 | $7,744,162 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $28,900,000
- Investment income
- $305,523
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $25,754,335
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $10,968,073
- Total assets, end of year
- $11,585,760
- Total liabilities, end of year
- $924,454
- Net assets, end of year
- $10,661,306
- Gross receipts
- $29,205,523
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2007
- State of legal domicile
- MD
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 March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY FERAZANI | TRUSTEE Trustee or director | 1 | $0 |
| HOBY BRENNER | TRUSTEE Trustee or director | 1 | $0 |
| SAM MCCULLUM | TRUSTEE Trustee or director | 1 | $0 |
| ROBERT SMITH | TRUSTEE Trustee or director | 1 | $0 |
| ERIC KERZNER | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended March 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY FERAZANI | TRUSTEE Trustee or director | 1 | $0 |
| HOBY BRENNER | TRUSTEE Trustee or director | 1 | $0 |
| SAM MCCULLUM | TRUSTEE Trustee or director | 1 | $0 |
| ROBERT SMITH | TRUSTEE Trustee or director | 1 | $0 |
| GABRIELLA BROWN | TRUSTEE Trustee or director | 1 | $0 |
| ERIC KERZNER | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended March 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY FERAZANI | TRUSTEE Trustee or director | 1 | $0 |
| HOBY BRENNER | TRUSTEE Trustee or director | 1 | $0 |
| SAM MCCULLUM | TRUSTEE Trustee or director | 1 | $0 |
| ROBERT SMITH | TRUSTEE Trustee or director | 1 | $0 |
| PAUL BLALOCK | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 200 SAINT PAUL ST STE 2420, BALTIMORE, MD 21202-2008
- Principal officer (990 for 2024)
- MICHAEL MILLER, 200 ST PAUL STREET 2420, BALTIMORE, MD 21202
- Signed the 990
- MICHAEL MILLER, PLAN DIRECTOR
- Phone
- (800) 638-3186
- Return prepared by
- MITCHELL & TITUS LLP
Mission
PROVIDE BENEFITS TO FORMER NFL PLAYERS WHO HAVE DEMENTIA, ALS, AND PARKINSON'S DISEASE IN ACCORDANCE WITH TERMS OF THE 88 PLAN. THE PLAN WILL ALSO REIMBURSE CERTAIN COSTS RELATED TO AN ELIGIBLE PLAYER'S NEUROCOGNITIVE IMPAIRMENT.
Program accomplishments
- PROVIDE BENEFITS TO FORMER NFL PLAYERS WHO HAVE DEMENTIA, ALS, AND PARKINSON'S DISEASE IN ACCORDANCE WITH TERMS OF THE 88 PLAN. THE PLAN WILL ALSO REIMBURSE CERTAIN COSTS RELATED TO AN ELIGIBLE PLAYER'S NEUROCOGNITIVE IMPAIRMENT.Expenses $25,754,335
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 11-3805565
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2008
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $11,585,760
- Income (IRS master file)
- $29,205,523
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $29,205,523 | $28,684,356 | $11,585,760 | XML |
| 990 | March 2024 | $27,850,980 | $25,455,003 | $10,968,073 | XML |
| 990 | March 2023 | $25,696,093 | $25,230,464 | $8,204,222 | XML |
| 990 | March 2022 | $23,500,549 | $22,695,051 | $7,642,706 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 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 11-3805565).
Questions about 88 PLAN
- What is the EIN of 88 PLAN?
- The employer identification number (EIN) of 88 PLAN is 11-3805565.
- Is 88 PLAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2008.
- Are donations to 88 PLAN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does 88 PLAN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of 88 PLAN due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 88 PLAN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of 88 PLAN?
- The 990 for the year ended March 31, 2025 names MICHAEL MILLER.
- Who are the officers and directors of 88 PLAN?
- The 990 for the year ended March 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does 88 PLAN have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $29,205,523, expenses of $28,684,356 and total assets of $11,585,760 at year end.
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