Nonprofit · EIN 38-2327900
LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION
Tax-exempt · FENTON, MI 48430
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $334,526 | $272,891 | $61,635 | $632,480 | $3,972 | $628,508 |
| December 31, 2024 | 990 | $334,316 | $216,417 | $117,899 | $569,595 | $2,722 | $566,873 |
| December 31, 2023 | 990 | $322,047 | $158,067 | $163,980 | $450,904 | $1,930 | $448,974 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $334,126
- Investment income
- $400
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $119,160
- Salaries, compensation and benefits (total)
- $129,381
- Professional fundraising fees
- $0
- Program services (functional)
- $258,075
- Management and general (functional)
- $14,816
Balance sheet and other
- Total assets, start of year
- $569,595
- Total assets, end of year
- $632,480
- Total liabilities, end of year
- $3,972
- Net assets, end of year
- $628,508
- Gross receipts
- $334,526
- Employees
- 6
- Year formed
- 1980
- 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 |
|---|---|---|---|
| DIRECTOR KEVIN LENKART | CHAIRMAN Officer | 5 | $0 |
| CHIEF SCOTT SUTTER | VICE CHAIR Officer | 5 | $0 |
| CHIEF DANIEL ALLEN | TREASURER Officer | 5 | $0 |
| CHIEF JOHN JOSEPH | SECRETARY Officer | 5 | $0 |
| SHERIFF CHRIS SWANSON | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF TERENCE GREEN | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF JAMIE ZECMAN | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF DOUG CHAPMAN | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF SCOTT MCKENNA | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF JEREMY HOWE | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHIEF JEREMY HOWE | CHAIRMAN Officer | 5 | $0 |
| DIRECTOR KEVIN LENKART | VICE CHAIR Officer | 5 | $0 |
| CHIEF SCOTT SUTTER | TREASURER Officer | 5 | $0 |
| CHIEF DANIEL ALLEN | SECRETARY Officer | 5 | $0 |
| CHIEF JOHN JOSEPH | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF CHRIS SWANSON | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF TERENCE GREEN | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF JAMIE ZECMAN | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF DOUG CHAPMAN | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF SCOTT MCKENNA | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHERIFF SCOTT MCKENNA | CHAIRMAN Officer | 5 | $0 |
| CHIEF JEREMY HOWE | VICE CHAIR Officer | 5 | $0 |
| DIRECTOR KEVIN LENKART | TREASURER Officer | 5 | $0 |
| CHIEF SCOTT SUTTER | SECRETARY Officer | 5 | $0 |
| CHIEF DANIEL ALLEN | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF JOHN JOSEPH | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF CHRIS SWANSON | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF TERENCE GREEN | TRUSTEE Trustee or director | 5 | $0 |
| CHIEF JAMIE ZECMAN | TRUSTEE Trustee or director | 5 | $0 |
| SHERIFF DOUG CHAPMAN | TRUSTEE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2100 W THOMPSON RD RM 1403, FENTON, MI 48430-9798
- Principal officer (990 for 2025)
- DIRECTOR KEVIN LENKART, 2100 W THOMPSON RD, FENTON, MI 48430
- Signed the 990
- GEORGE SIPPERT, DIRECTOR
- Phone
- (810) 232-2654
- Website
- WWW.LEORTC.COM
- Return prepared by
- TAYLOR & MORGAN CPA PC
Mission
LAW ENFORCEMENT CONTINUING EDUCATION
Program accomplishments
- LAW ENFORCEMENT CONTINUING EDUCATIONExpenses $258,075 · revenue $334,126
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
- 38-2327900
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $632,480
- Income (IRS master file)
- $334,526
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $334,526 | $272,891 | $632,480 | IRS |
| 990 | December 2024 | $334,316 | $216,417 | $569,595 | XML |
| 990 | December 2023 | $322,047 | $158,067 | $450,904 | XML |
| 990 | December 2022 | $136,111 | $165,608 | $287,188 | 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 38-2327900).
Questions about LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION
- What is the EIN of LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION?
- The employer identification number (EIN) of LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION is 38-2327900.
- Is LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION 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 LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION 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 LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION 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 LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION?
- The 990 for the year ended December 31, 2025 names DIRECTOR KEVIN LENKART.
- Who are the officers and directors of LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does LAW ENFORCEMENT OFFICERS REGIONAL TRAINING COMMISSION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $334,526, expenses of $272,891 and total assets of $632,480 at year end.
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