Nonprofit · EIN 23-7222114
NORTH LAS VEGAS POLICE OFFICERS ASSN INC
Tax-exempt · N LAS VEGAS, NV 89032
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| February 28, 2026 | 990 | $580,169 | $424,721 | $155,448 | $971,301 | $20,026 | $951,275 |
| February 28, 2025 | 990 | $442,595 | $410,927 | $31,668 | $818,172 | $20,026 | $798,146 |
| February 29, 2024 | 990 | $401,538 | $359,286 | $42,252 | $687,248 | $19,678 | $667,570 |
Financial details: 990 for the year ended February 28, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $435,250
- Investment income
- $144,919
- Net gain from sales of assets
- $103,041
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $9,999
- Compensation of officers, directors and key employees
- $185,463
- Salaries, compensation and benefits (total)
- $200,653
- Professional fundraising fees
- $0
- Legal fees
- $2,239
- Accounting fees
- $3,435
- Occupancy
- $1,283
- Depreciation
- $5,036
- Program services (functional)
- $400,636
- Management and general (functional)
- $24,085
Balance sheet and other
- Total assets, start of year
- $818,172
- Total assets, end of year
- $971,301
- Total liabilities, end of year
- $20,026
- Net assets, end of year
- $951,275
- Land, buildings and equipment
- $27,543
- Publicly traded securities
- $830,268
- Net assets without donor restrictions
- $951,275
- Gross receipts
- $580,169
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1969
- State of legal domicile
- NV
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 February 28, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY ALLEN | ATTORNEY Key employee | 40 | $145,655 |
| PHILIP KARAS | PRESIDENT Trustee or director, Officer | 40 | $12,000 |
| DAVID SMITH | VICE PRESIDENT Trustee or director, Officer | 5 | $6,000 |
| DAREN RIGSBY | SECRETARY Trustee or director, Officer | 4 | $3,600 |
| LEE YOUNG JR | CHAIRMAN Trustee or director, Officer | 4 | $2,400 |
| MICHAEL TOMASELLO | PATROL REP Trustee or director | 4 | $1,400 |
| BENJAMIN OWENS | RETIREE REP Trustee or director | 4 | $1,200 |
| ROGELIO SALINAS | PATROL REP Trustee or director | 4 | $1,200 |
| JACOB SCHUMACHER | CORRECTIONS REP Trustee or director | 4 | $1,200 |
| AVA DOLAN | PATROL REP Trustee or director | 4 | $1,000 |
| JENNIFER BREITAG | TREASURER Trustee or director, Officer | 4 | $0 |
| PATRICK RONCZKA | DETECTIVE REP Trustee or director | 4 | $0 |
| DAISY GERADO | MARSHAL REP Trustee or director | 4 | $0 |
| DUSTIN MAZAR | PATROL REP Trustee or director | 4 | $0 |
990 for the year ended February 28, 2025: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY ALLEN | ATTORNEY Key employee | 40 | $145,656 |
| PHILIP KARAS | PRESIDENT Trustee or director, Officer | 40 | $5,700 |
| RICHARD ARNOLD | CHAIRMAN Trustee or director, Officer | 4 | $3,600 |
| DAREN RIGSBY | SECRETARY Trustee or director, Officer | 4 | $3,600 |
| JUSTIN MILLER | TREASURER Trustee or director, Officer | 4 | $3,300 |
| DAVID SMITH | VICE PRESIDENT Trustee or director, Officer | 5 | $3,200 |
| BENJAMIN OWENS | RETIREE REP Trustee or director | 4 | $1,200 |
| JUAN RIVERA | MARSHAL REP Trustee or director | 4 | $1,200 |
| JACOB SCHUMACKER | CORRECTIONS REP Trustee or director | 4 | $1,200 |
| ROGELIO SALINAS | PATROL REP Trustee or director | 4 | $600 |
| LEE YOUNG JR | DETECTIVE REP Trustee or director | 4 | $500 |
| ALEXANDER CUEVAS | PATROL REP Trustee or director | 4 | $500 |
| AVA DOLAN | PATROL REP Trustee or director | 4 | $0 |
| MICHAEL TOMASELLO | PATROL REP Trustee or director | 4 | $0 |
990 for the year ended February 29, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY ALLEN | ATTORNEY Key employee | 40 | $145,655 |
| LORAN MCALISTER | PRESIDENT Trustee or director, Officer | 40 | $12,000 |
| MANNY VITALE | VICE PRESIDENT Trustee or director, Officer | 5 | $6,000 |
| RICHARD ARNOLD | CHAIRMAN Trustee or director, Officer | 4 | $3,600 |
| DAREN RIGSBY | SECRETARY Trustee or director, Officer | 4 | $1,500 |
| JUSTIN MILLER | TREASURER Trustee or director, Officer | 4 | $1,500 |
| DAVID SMITH | DETECTIVE REP Trustee or director | 4 | $1,200 |
| BENJAMIN OWENS | RETIREE REP Trustee or director | 4 | $1,200 |
| JUAN RIVERA | MARSHAL REP Trustee or director | 4 | $1,200 |
| PHILIP KARAS | PATROL REP Trustee or director | 4 | $1,200 |
| LYNO SAMANA | PATROL REP Trustee or director | 4 | $1,200 |
| MICHAEL CAVARICCI | PATROL REP Trustee or director | 4 | $1,200 |
| ERIC LEAVITT | PATROL REP Trustee or director | 4 | $500 |
| JACOB SCHUMACKER | CORRECTIONS REP Trustee or director | 4 | $500 |
Address and contacts
- Address (IRS master file)
- 3425 W CRAIG RD, N LAS VEGAS, NV 89032-5108
- In care of
- % MICHAEL YARTER
- Principal officer (990 for 2025)
- LORAN MCALISTER, 3425 W CRAIG RD, NORTH LAS VEGAS, NV 89032
- Signed the 990
- PHILIP KARAS, PRESIDENT
- Phone
- (702) 204-6594
- Return prepared by
- ANNETTE HALL CPA
Mission
LABOR UNION FOR THE CITY OF NORTH LAS VEGAS POLICE OFFICERS
Program accomplishments
- TO PROMOTE, PROTECT AND IMPROVE THE WORKING CONDITIONS OF APPROXIMATELY 300 MEMBERS. TO INSURE QUALITY MEDICAL INSURANCE FOR MEMBERS AND THEIR DEPENDENTS.
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 February, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | February 28, 2026 | July 15, 2026 | 990 on file |
| 2024 | February 28, 2025 | July 15, 2025 | 990 on file |
| 2023 | February 29, 2024 | July 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7222114
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1972
- Accounting year ends
- February
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $971,301
- Income (IRS master file)
- $580,169
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | February 2026 | $580,169 | $424,721 | $971,301 | XML |
| 990 | February 2025 | $442,595 | $410,927 | $818,172 | IRS |
| 990 | February 2024 | $401,538 | $359,286 | $687,248 | XML |
| 990 | February 2023 | $392,471 | $413,396 | $644,996 | IRS |
| 990 | February 2022 | – | – | – | IRS |
| 990 | February 2021 | – | – | – | IRS |
| 990 | February 2020 | – | – | – | IRS |
| 990 | February 2019 | – | – | – | 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 23-7222114).
Questions about NORTH LAS VEGAS POLICE OFFICERS ASSN INC
- What is the EIN of NORTH LAS VEGAS POLICE OFFICERS ASSN INC?
- The employer identification number (EIN) of NORTH LAS VEGAS POLICE OFFICERS ASSN INC is 23-7222114.
- Is NORTH LAS VEGAS POLICE OFFICERS ASSN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1972.
- Are donations to NORTH LAS VEGAS POLICE OFFICERS ASSN INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTH LAS VEGAS POLICE OFFICERS ASSN 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 NORTH LAS VEGAS POLICE OFFICERS ASSN INC due?
- The return for tax year 2026 (the year ending February 28, 2027) is due July 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH LAS VEGAS POLICE OFFICERS ASSN INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended February 2026.
- Who is the principal officer of NORTH LAS VEGAS POLICE OFFICERS ASSN INC?
- The 990 for the year ended February 28, 2026 names LORAN MCALISTER.
- Who are the officers and directors of NORTH LAS VEGAS POLICE OFFICERS ASSN INC?
- The 990 for the year ended February 28, 2026 lists 14 people; 10 received compensation from the organization, the highest $145,655 (JEFFREY ALLEN, ATTORNEY).
- How much revenue does NORTH LAS VEGAS POLICE OFFICERS ASSN INC have?
- On its 990 for the year ended February 28, 2026 it reported revenue of $580,169, expenses of $424,721 and total assets of $971,301 at year end.
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