Nonprofit · EIN 22-2544448
NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION
Tax-exempt · ROEBLING, NJ 08554
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $433,267 | $321,820 | $111,447 | $498,412 | $0 | $498,412 |
| December 31, 2023 | 990 (amended) | $466,543 | $390,654 | $75,889 | $404,599 | $17,634 | $386,965 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $500
- Program service revenue
- $432,653
- Investment income
- $114
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $9,504
- Benefits paid to members
- $61,962
- Other salaries and wages
- $65,208
- Salaries, compensation and benefits (total)
- $66,229
- Professional fundraising fees
- $0
- Legal fees
- $14,563
- Accounting fees
- $3,635
- Occupancy
- $14,014
- Depreciation
- $5,626
Balance sheet and other
- Total assets, start of year
- $404,599
- Total assets, end of year
- $498,412
- Total liabilities, end of year
- $0
- Net assets, end of year
- $498,412
- Land, buildings and equipment
- $80,249
- Net assets without donor restrictions
- $498,412
- Gross receipts
- $433,267
- Employees
- 1
- Volunteers
- 5
- Year formed
- 1978
- State of legal domicile
- NJ
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY SMOSUK | PRESIDENT Trustee or director, Officer | 10 | $0 |
| WILLIAM MCKENDRY | VICE PRES./TREASURER Trustee or director, Officer | 10 | $0 |
| MICHAEL EMMERT | SECRETARY Trustee or director, Officer | 5 | $0 |
| JAMES STUMP | SERGEANT AT ARMS Trustee or director, Officer | 5 | $0 |
| CHAD MCCULLOUGH | VICE PRESIDENT THRU 05/2024 Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM LANOZA | PRESIDENT (RESIGN 7/23) Trustee or director, Officer | 10 | $0 |
| GARY SAMOSUK | PRESIDENT Trustee or director, Officer | 10 | $0 |
| WILLIAM SHORTER | TREASURER/ EXEC VP (RESIGN 7/23) Trustee or director, Officer | 10 | $0 |
| WILLIAM MCKENDRY | VICE PRES./TREASURER Trustee or director, Officer | 10 | $0 |
| CHAD MCCULLOUGH | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| ROBERT PENVEN | VICE PRESIDENT (RESIGN 7/23) Trustee or director, Officer | 5 | $0 |
| MICHAEL EMMERT | SECRETARY Trustee or director, Officer | 5 | $0 |
| JAMES STUMP | SERGEANT AT ARMS(START 7/23) Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 201 DELAWARE AVE, ROEBLING, NJ 08554-1907
- Mailing address (990-N for 2017)
- 201 DELAWARE AVENUE, ROEBLING NJ 08554
- Principal officer (990 for 2024)
- GARY SMOSUK - PRES, 201 DELAWARE AVENUE, ROEBLING, NJ 08554
- Principal officer (990-N for 2017)
- MICHELE SHARP, 201 DELAWARE AVENUE, ROEBLING NJ 08554
- Signed the 990
- WILLIAM SHORTER, TREASURER
- Phone
- (609) 499-3095
- Website
- WWW.NJLESA.COM
- Return prepared by
- PKF O'CONNOR DAVIES ADVISORY LLC
Mission
THE ORGANIZATION WAS ESTABLISHED TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES.
Program accomplishments
- TO FURTHER THE INTERESTS OF ITS MEMBERSHIP BY SEEKING IMPROVED TERMS AND CONDITIONS OF EMPLOYMENT, TO RENDER MORAL AND MATERIAL AID TO MEMBERS AS NEEDED, TO PROVIDE REPRESENTATION AND/OR COUNSEL IN LEGAL PROCEEDINGS, AND TO PROMOTE SOCIAL AND FRATERNAL ACTIVITIES.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2544448
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $498,412
- Income (IRS master file)
- $433,267
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $433,267 | $321,820 | $498,412 | XML |
| 990 | December 2023 | $466,543 | $390,654 | $404,599 | XML |
| 990 | December 2022 | $468,635 | $392,226 | $322,493 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: MICHELE SHARP | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 22-2544448).
Questions about NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION
- What is the EIN of NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION?
- The employer identification number (EIN) of NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION is 22-2544448.
- Is NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1999.
- Are donations to NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION 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 NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION?
- The 990 for the year ended December 31, 2024 names GARY SMOSUK - PRES.
- Who are the officers and directors of NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does NEW JERSEY LAW ENFORCEMENT SUPERVISOR ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $433,267, expenses of $321,820 and total assets of $498,412 at year end.
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