Nonprofit · EIN 38-1207801
DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION
Tax-exempt · DETROIT, MI 48202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,915,611 | $2,447,674 | $467,937 | $28,873,445 | $21,335,400 | $7,538,045 |
| December 31, 2024 | 990 | $1,971,201 | $2,753,205 | -$782,004 | $27,593,305 | $21,720,754 | $5,872,551 |
| December 31, 2023 | 990 | $1,714,809 | $2,577,231 | -$862,422 | $27,243,131 | $22,397,645 | $4,845,486 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $781,188
- Investment income
- $2,123,171
- Net gain from sales of assets
- $1,409,331
- Other revenue
- $11,252
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $1,876,248
- Other salaries and wages
- $217,729
- Salaries, compensation and benefits (total)
- $329,553
- Professional fundraising fees
- $0
- Legal fees
- $175
- Accounting fees
- $37,700
- Occupancy
- $53,537
- Depreciation
- $352
Balance sheet and other
- Total assets, start of year
- $27,593,305
- Total assets, end of year
- $28,873,445
- Total liabilities, end of year
- $21,335,400
- Net assets, end of year
- $7,538,045
- Land, buildings and equipment
- $6,957
- Publicly traded securities
- $28,506,161
- Gross receipts
- $17,457,250
- Employees
- 4
- Volunteers
- 28
- Year formed
- 1928
- State of legal domicile
- MI
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DELBERT JENNINGS | SEC/TREAS Officer | 40 | $33,517 | $7,800 |
| TODD BETTISON | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| TONYA LEONARD | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ANGELIQUE CHADWICK-BILLS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| TODD PUSH | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CASSANDRA SPIKE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| MATHIEU CHARLES | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LASHUN O'REAR | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| DARRELL DAWSON | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LEANN DEAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CYPRIAN FREEMAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CARRIE MOORE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| TYRONE GRAY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KENNETH EPPENBROCK | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ROSEMARY COLEMAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
22 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELE DONALD | BOARD MEMBER Trustee or director | 0 | $0 |
| LAMONT WILLIAMS | BOARD MEMBER Trustee or director | 0 | $0 |
| CHAD SMITH | BOARD MEMBER Trustee or director | 0 | $0 |
| EUGENE WILLIAMS | BOARD MEMBER Trustee or director | 0 | $0 |
| DONNA LATOUF | BOARD MEMBER Trustee or director | 0 | $0 |
| EDWARD LEAHEY | BOARD MEMBER Trustee or director | 0 | $0 |
| GREGORY TROZAK | BOARD MEMBER Trustee or director | 0 | $0 |
| EUGENE ZUZGA | BOARD MEMBER Trustee or director | 0 | $0 |
| ALLAN GRANT | BOARD MEMBER Trustee or director | 0 | $0 |
| KENNETH WOODRUFF | BOARD MEMBER Trustee or director | 0 | $0 |
| ANDREA ZINSER | BOARD MEMBER Trustee or director | 0 | $0 |
| ROBERT FELD | BOARD MEMBER Trustee or director | 0 | $0 |
| LISA ALEXANDER ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| RODNEY COX ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| JAMES WHITE ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| PATRICIA DUNCAN ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| BRETT LETWIN ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| MARIAN SMITH ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| BETTIE ROBERTS ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| DANIEL SITARSKI ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| AGASHA ZENO ENDED | BOARD MEMBER Trustee or director | 0 | $0 |
| COMERICA BANK | TRUSTEE Institutional trustee | 0 | $0 |
990 for the year ended December 31, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DELBERT JENNINGS | SEC/TREAS Officer | 40 | $37,916 | $7,800 |
| LISA ALEXANDER | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ROSEMARY COLEMAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RODNEY COX | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| JAMES WHITE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LEANN DEAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| MICHELE DONALD | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| PATRICIA DUNCAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KENNETH EPPENBROCK | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ROBERT FELD | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CYPRIAN FREEMAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ALLAN GRANT | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| TYRONE GRAY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| DONNA LATOUF | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| EDWARD LEAHEY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| BRETT LETWIN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ANGELIQUE CHADWICK-BILLS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LASHUN O'REAR | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| MARIAN SMITH | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| BETTIE ROBERTS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CARRIE MOORE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| DANIEL SITARSKI | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KENNETH WOODRUFF | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CASSANDRA SPIKE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| GREGORY TROZAK | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| EUGENE WILLIAMS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| AGASHA ZENO | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ANDREA ZINSER | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| EUGENE ZUZGA | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| COMERICA BANK | TRUSTEE Institutional trustee | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DELBERT JENNINGS | SEC/TREAS Officer | 40 | $34,319 | $7,800 |
| LISA ALEXANDER | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ROSEMARY COLEMAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| RODNEY COX | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| JAMES WHITE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LEANN DEAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| MICHELE DONALD | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| PATRICIA DUNCAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KENNETH EPPENBROCK | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ROBERT FELD | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CYPRIAN FREEMAN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ALLAN GRANT | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| TYRONE GRAY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| DONNA LATOUF | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| EDWARD LEAHEY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| BRETT LETWIN | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ANGELIQUE CHADWICK-BILLS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| LASHUN O'REAR | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| MARIAN SMITH | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| BETTIE ROBERTS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CARRIE MOORE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| DANIEL SITARSKI | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| KENNETH WOODRUFF | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| CASSANDRA SPIKE | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| GREGORY TROZAK | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| EUGENE WILLIAMS | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| AGASHA ZENO | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| ANDREA ZINSER | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| EUGENE ZUZGA | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| COMERICA BANK | TRUSTEE Institutional trustee | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3031 W GRAND BLVD STE 405, DETROIT, MI 48202-3023
- Principal officer (990 for 2025)
- CASSANDRA SPIKES, 3031 W GRAND BL STE 405, DETROIT, MI 48202
- Signed the 990
- CASSANDRA SPIKES, SEC/TREAS
- Phone
- (313) 870-9301
- Return prepared by
- YEO & YEO PC
Mission
TO PROVIDE DEATH BENEFITS TO MEMBERS.
Program accomplishments
- DEATH BENEFITS PAID TO OR FOR MEMBERS: DEATH BENEFITS PAID $1,055,108 DISABILITY BENEFITS PAID $ 5,000 RETURN OF ASSESSMENTS $ 816,140
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 | 990 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
- 38-1207801
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1960
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $28,873,445
- Income (IRS master file)
- $17,457,250
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,915,611 | $2,447,674 | $28,873,445 | XML |
| 990 | December 2024 | $1,971,201 | $2,753,205 | $27,593,305 | XML |
| 990 | December 2023 | $1,714,809 | $2,577,231 | $27,243,131 | XML |
| 990 | December 2022 | $950,170 | $2,514,533 | $26,350,479 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 38-1207801).
Questions about DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION
- What is the EIN of DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION?
- The employer identification number (EIN) of DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION is 38-1207801.
- Is DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1960.
- Are donations to DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DETROIT POLICE BENEFIT AND PROTECTIVE 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 DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names CASSANDRA SPIKES.
- Who are the officers and directors of DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 37 people; 1 received compensation from the organization, the highest $33,517 (DELBERT JENNINGS, SEC/TREAS).
- How much revenue does DETROIT POLICE BENEFIT AND PROTECTIVE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,915,611, expenses of $2,447,674 and total assets of $28,873,445 at year end.
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