Nonprofit · EIN 23-7081242
POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC
Tax-exempt · NIAGARA FALLS, NY 14305
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $171,524 | $141,156 | $30,368 | $171,835 | $207 | $171,628 |
| December 31, 2023 | 990-EZ | $123,111 | $114,063 | $9,048 | $141,467 | $207 | $141,260 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $37,978
- Program service revenue
- $110,943
- Investment income
- $1,048
- Net income from fundraising events
- $21,555
Expenses
- Compensation of officers, directors and key employees
- $10,608
- Salaries, compensation and benefits (total)
- $12,884
- Professional fees and payments to contractors
- $2,900
- Other expenses
- $125,372
- Program services (functional)
- $116,514
Balance sheet and other
- Total assets, start of year
- $141,467
- Total assets, end of year
- $171,835
- Total liabilities, end of year
- $207
- Net assets, end of year
- $171,628
- Cash, savings and investments
- $164,940
- Gross receipts
- $193,804
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ART EBERHART SR | EXECUTIVE DIRECTOR | 20 | $10,608 |
| Cheree Copelin | Director | 1 | $0 |
| Luke Copelin | Director | 1 | $0 |
| George Ihle | Director | 1 | $0 |
| Joe Maggi | Treasurer | 5 | $0 |
| Willie Price | Director | 1 | $0 |
| Mike Gentile | Director | 1 | $0 |
| Fred Kasper | Director | 1 | $0 |
| Paul Casseri | Director | 1 | $0 |
| Julie Conti | Secretary | 5 | $0 |
| Marc Daul | Director | 1 | $0 |
| Jennifer Florio | Director | 1 | $0 |
| Curt Ventresca | Director | 1 | $0 |
| Kristin Schultz | Director | 1 | $0 |
| TOM RUTKOWSKI | Director | 1 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CORTEZ BRADBERRY | Director | 1 | $0 |
| MICHELE PROIETTI | Director | 1 | $0 |
| Angela -Munn Gadacz | 1ST VICE PRES | 5 | $0 |
| MARC LAURRIE | 2nd Vice Pres | 5 | $0 |
| KARYN MORRISON | Director | 0 | $0 |
| Phil Mohr Jr | President | 5 | $0 |
| BRIAN DALPORTO | Director | 1 | $0 |
| ALICIA KENYON | Director | 0 | $0 |
| NICK LIGAMMARI | Director | 1 | $0 |
| AMANDA DROZEK | Director | 0 | $0 |
990-EZ for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ART EBERHART SR | EXECUTIVE DIRECTOR | 20 | $10,595 |
| Cheree Copelin | Director | 1 | $0 |
| Luke Copelin | Director | 1 | $0 |
| George Ihle | Director | 1 | $0 |
| Joe Maggi | Treasurer | 5 | $0 |
| Willie Price | Director | 1 | $0 |
| Mike Gentile | Director | 1 | $0 |
| Fred Kasper | Director | 1 | $0 |
| Paul Casseri | Director | 1 | $0 |
| Julie Conti | Secretary | 5 | $0 |
| Marc Daul | Director | 1 | $0 |
| Jennifer Florio | Director | 1 | $0 |
| Curt Ventresca | Director | 1 | $0 |
| Kristin Schultz | Director | 1 | $0 |
| TOM RUTKOWSKI | Director | 1 | $0 |
| Rich Meranto | Director | 1 | $0 |
| Patrick Tighe | Director | 1 | $0 |
| Angela -Munn Gadacz | 1ST VICE PRES | 5 | $0 |
| Robert DiFrancesco | 2nd Vice Pres | 5 | $0 |
| KARYN MORRISON | Director | 0 | $0 |
| Phil Mohr Jr | President | 5 | $0 |
| BRIAN DALPORTO | Director | 1 | $0 |
| NICK ROSART | Director | 0 | $0 |
| NICK LIGAMMARI | Director | 1 | $0 |
| AMANDA STENZEL | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4455 PORTER RD, NIAGARA FALLS, NY 14305-3309
- Signed the 990-EZ
- Art Eberhart Sr, Executive Direc
- Phone
- (716) 286-7038
- Website
- www.niagarapal.com
- Return prepared by
- Brown & Company LLP
Mission
THE BASIC MISSION OF NIAGARA POLICE ATHLETIC LEAGUE IS JUVENILE CRIME PREVENTION ACCOMPLISHED BY CREATING BETTER RELATIONSHIPS BETWEEN POLICE, CITIZENS, AND COMMUNITY YOUTH THROUGH A MYRIAD OF INTERACTIVE PROGRAMS THAT INCLUDE THE YOUTH IN POSITIVE ENDEAVORS, ATHLETIC AND NON-ATHLETIC, WITHIN THE COMMUNITY STRUCTURE.
Program accomplishments
- THE ORGANIZATION PROVIDES ATHLETIC EVENTS AND OTHER ACTIVITIES FOR CHILDREN IN THE NIAGARA FALLS, NY AREA IN ORDER TO PROVIDE ACTIVITIES FOR KIDS TO BE INVOLVED IN AFTER SCHOOL AND DURING THE SUMMER BREAK IN ORDER TO HELP PROVIDE LEARNING AND RESPONSIBLILITY EXPERIENCE WITH OTHER CHILDREN. PROVIDE SCHOLASHIPS FOR CHILDREN TO ADVANCE THEIR EDUCATIONAL AND ATHLETIC ENDEAVOR.Expenses $116,514
- The soccer program includes instructional and skill building sessions, a summer soccer league which teaches the basics of the game to young athletes, a fall league for the novice player, indoor winter soccer, and a travel team which plays against other regional teams.
- Baseball - PAL offers instructional and travel baseball opportunities. The instructional program for boys and girls ages 8 to 12 years old focuses on the fundamentals of the game.
- Do The Right Thing - The program is designed to positively impact the youth of Niagara County by publicly recognizing children who distinguish themselves through their behavior and by establishing themselves as role models for their peers.
- Every 15 Minutes - This program creates an awareness of the serious consequences of drinking and driving. It also provides education which empowers teens to make wiser choices in regard to drinking and driving.
- Youth Court - Youth Court is a voluntary alternative to the criminal justice system for young people who have committed a crime, an offense, or who are eligible for school suspension. The goal of Youth Court is to intervene in early anti-social, delinquent, and criminal behavior. Youth Court strives to promote feeling of self-esteem and a desire for self improvement, and to foster a healthy attitude toward rules and authority. Youth Court also offers a law related education program for young people who seek to become members of the court.Youth Forum - The Niagara PAL Youth Forum provides an outlet for open communication among the young people of the Niagara Falls area. The group has become increasingly involved with the area's civic organizations and functions.
- Students of Excellence - In recognition of the outstanding achievements and dedicated efforts of the young people of the Niagara area, PAL sponsors a program to honor the "students of excellence and their parents. Graduating seniors at highs schools throughout Niagara County are eligible with selection based on: scholarship and/or academic achievement; school and/or community involvement; and character, integrity, and positive role modeling.
- Sports Awards - PAL honors several local athletes and individuals associated with athletics on an annual basis with various sports awards.
- Community Events - PAL sponsors many additional programs and events that benefit the local community. They include Bicycle Safety Rodeos, Twelve Days of Christmas, Breakfast With Santa, Easter Event, Halloween Spooktacular, Kidz & Kites, Lacrosse, Wrestling, Police Week, Post Prom Party, Volunteer Social, and others.
- Arts Award Gala - PAL honors area high school seniors for their contributions to the arts. Several awards are presented to recognize accomplishments in visual arts, performing arts, digital arts, instrumental, and vocal.
- SCHOLARSHIP(S) AWARDED ANNUALLY TO STUDENTS
- NON DIRECT EXPENSES (VAN, OFFICE,VOLUNTEERS, INSURANCE) FOR VARIOUS PROGRAMS
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7081242
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O200)
- Assets (IRS master file)
- $171,835
- Income (IRS master file)
- $193,804
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $171,524 | $141,156 | $171,835 | XML |
| 990-EZ | December 2023 | $123,111 | $114,063 | $141,467 | XML |
| 990 | December 2022 | $124,988 | $109,972 | $132,432 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 23-7081242).
Questions about POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC
- What is the EIN of POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC?
- The employer identification number (EIN) of POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC is 23-7081242.
- Is POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC 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 POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC 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 POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC?
- The 990-EZ for the year ended December 31, 2024 lists 25 people; 1 received compensation from the organization, the highest $10,608 (ART EBERHART SR, EXECUTIVE DIRECTOR).
- How much revenue does POLICE ATHLETIC LEAGUE OF NIAGARA FALLS N Y INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $171,524, expenses of $141,156 and total assets of $171,835 at year end.
Other nonprofits in NIAGARA FALLS
- NIAGARA FALLS BOYS & GIRLS CLUB EIN 16-0743093 · last filed 990 for 2025
- LEAP NIAGARA CHARITABLE RESOURCES INC EIN 81-1232582 · last filed 990 for 2024
- LEAP NIAGARA INC EIN 81-1248944 · last filed 990-N for 2024
- NIAGARA STRIKERS EIN 93-3340911 · last filed 990-N for 2025
- PROJECT FUTURE CENTER INC EIN 93-3571326 · last filed 990-N for 2025
- A BETTER YOU LIFESTYLE EIN 86-2938404 · last filed 990-N for 2025
- MASON YOUTH FOUNDATION INC EIN 47-4800797 · last filed 990-N for 2025
- NIAGARA FALLS MEMORIAL MEDICAL CENTER EIN 16-0743094 · last filed 990 for 2024
All nonprofits in NIAGARA FALLS · New York · Youth development