Nonprofit · EIN 41-0873976
POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN
Tax-exempt · ROCHESTER, MN 55904
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $75,533 | $87,673 | -$12,140 | $216,125 | $197 | $215,928 |
| December 31, 2024 | 990 | $87,579 | $90,594 | -$3,015 | $222,879 | $0 | $222,879 |
| December 31, 2023 | 990 | $61,963 | $125,733 | -$63,770 | $219,379 | $193 | $219,186 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,811
- Membership dues
- $1,861
- Program service revenue
- $0
- Investment income
- $9,257
- Net gain from sales of assets
- $7,984
- Net income from gaming
- $48,965
- Other revenue
- $52,465
Expenses
- Grants and similar amounts paid
- $66,900
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $475
- Program services (functional)
- $82,834
- Management and general (functional)
- $3,039
- Fundraising (functional)
- $1,800
Balance sheet and other
- Total assets, start of year
- $222,879
- Total assets, end of year
- $216,125
- Total liabilities, end of year
- $197
- Net assets, end of year
- $215,928
- Net assets without donor restrictions
- $215,928
- Gross unrelated business income
- -$17,935
- Gross receipts
- $1,500,649
- Employees
- 2
- Volunteers
- 11
- Year formed
- 1964
- State of legal domicile
- MN
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 |
|---|---|---|---|
| STEVE KRAUSE | TRUSTEE/GAMBLING MANAGER Trustee or director, Key employee | 5 | $6,000 |
| ALEX ZIEMANN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BRIAN ROUSSELL | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| CRAIG SAMMON | SECRETARY/TREASURER Trustee or director, Officer | 5 | $0 |
| TIM HOOK | TRUSTEE Trustee or director | 5 | $0 |
| COLIN WINTERS | TRUSTEE Trustee or director | 5 | $0 |
| GARRETT JOHNSON | TRUSTEE Trustee or director | 5 | $0 |
| DAVE DEZELL | TRUSTEE Trustee or director | 5 | $0 |
| DALTON BRANDAU | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE KRAUSE | TRUSTEE/GAMBLING MANAGER Trustee or director, Key employee | 5 | $6,000 |
| ALEX ZIEMANN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BRIAN ROUSSELL | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| CRAIG SAMMON | SECRETARY/TREASURER Trustee or director, Officer | 5 | $0 |
| CRAIG ANDERSON | TRUSTEE Trustee or director | 5 | $0 |
| COLIN WINTERS | TRUSTEE Trustee or director | 5 | $0 |
| GARRETT JOHNSON | TRUSTEE Trustee or director | 5 | $0 |
| DAVE DEZELL | TRUSTEE Trustee or director | 5 | $0 |
| DALTON BRANDAU | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE KRAUSE | TRUSTEE/GAMBLING MANAGER Trustee or director, Key employee | 5 | $6,000 |
| ALEX ZIEMANN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BERT OTTO | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| BRIAN ROUSSELL | TRUSTEE Trustee or director | 5 | $0 |
| CRAIG ANDERSON | TRUSTEE Trustee or director | 5 | $0 |
| COLIN WINTERS | TRUSTEE Trustee or director | 5 | $0 |
| GARRETT JOHNSON | TRUSTEE Trustee or director | 5 | $0 |
| COREY SVEEN | TRUSTEE Trustee or director | 5 | $0 |
| DAVE DEZELL | TRUSTEE Trustee or director | 5 | $0 |
| PAUL OSOWSKI | TRUSTEE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 101 4TH ST SE, ROCHESTER, MN 55904-3761
- Principal officer (990 for 2025)
- ALEX ZIEMANN, 101 4TH STREET SE, ROCHESTER, MN 55904
- Signed the 990
- CRAIG SAMMON, SECRETARY/TREASURER
- Phone
- (507) 259-7006
- Return prepared by
- Landon C Scott PLLC
Mission
PROMOTE SOCIAL, CHARITABLE AND EDUCATIONAL ACTIVITIES AMONG LAW ENFORCEMENT OFFICERS WHILE CULTIVATION A SPIRIT OF FRATERNAL AND MUTUAL RESPECT AMONG MEMBERS AND THE CITIZENS SERVED
Program accomplishments
- TO PROVIDE SUPPORT FOR MEMBERS OF THE ROCHESTER POLICE, THE CITY OF ROCHESTER, AND OTHER CHARITABLE CAUSES.Expenses $82,834 · grants $66,900 · revenue $75,533
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
- 41-0873976
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1964
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $216,125
- Income (IRS master file)
- $1,500,649
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $75,533 | $87,673 | $216,125 | XML |
| 990 | December 2024 | $87,579 | $90,594 | $222,879 | IRS |
| 990 | December 2023 | $61,963 | $125,733 | $219,379 | XML |
| 990 | December 2022 | $76,528 | $68,563 | $282,122 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 41-0873976).
Questions about POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN
- What is the EIN of POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN?
- The employer identification number (EIN) of POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN is 41-0873976.
- Is POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1964.
- Are donations to POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN 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 BENEVOLENT ASSOCIATION OF ROCHESTER MINN 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 POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN 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 POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN?
- The 990 for the year ended December 31, 2025 names ALEX ZIEMANN.
- Who are the officers and directors of POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $6,000 (STEVE KRAUSE, TRUSTEE/GAMBLING MANAGER).
- How much revenue does POLICE BENEVOLENT ASSOCIATION OF ROCHESTER MINN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $75,533, expenses of $87,673 and total assets of $216,125 at year end.
Other nonprofits in ROCHESTER
- MAYO CLINIC GROUP RETURN EIN 38-3952644 · last filed 990 for 2024
- MAYO CLINIC EIN 41-6011702 · last filed 990 for 2024
- OLMSTED MEDICAL CENTER EIN 41-0855367 · last filed 990 for 2024
- INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE EIN 41-6255919 · last filed 990 for 2025
- CHANNEL ONE INC EIN 41-1379713 · last filed 990 for 2025
- ZUMBRO VALLEY HEALTH CENTER INC EIN 41-6052022 · last filed 990 for 2024
- CHILD CARE RESOURCE AND REFERRAL INC EIN 41-0987753 · last filed 990 for 2024
- FIRST ALLIANCE CREDIT UNION EIN 41-0429399 · last filed 990 for 2024