Nonprofit · EIN 45-1771773
LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC
Tax-exempt · OKATIE, SC 29909
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $33,832 | $28,586 | $5,246 | $23,181 | $0 | $23,181 |
| December 31, 2024 | 990-EZ | $25,406 | $28,190 | -$2,784 | $17,935 | – | $17,935 |
| December 31, 2023 | 990-EZ | $10,345 | $4,171 | $6,174 | $6,175 | $0 | $18,677 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $7,196
- Investment income
- $938
- Net income from fundraising events
- $8,845
- Other revenue
- $16,853
Expenses
- Grants and similar amounts paid
- $8,748
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $240
- Printing, publications and postage
- $18
- Other expenses
- $19,580
Balance sheet and other
- Total assets, start of year
- $17,935
- Total assets, end of year
- $23,181
- Total liabilities, end of year
- $0
- Net assets, end of year
- $23,181
- Cash, savings and investments
- $23,181
- Gross receipts
- $37,258
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SISINO | VICE PRESIDENT | 15 | $0 |
| DIANE LEISINGER | TREASURER | 15 | $0 |
| GARY OGUREK | DIRECTOR | 5 | $0 |
| DAVID CLOUSE | PRESIDENT | 15 | $0 |
| RICHARD MAR | SECRETARY | 15 | $0 |
| TIM PETRACHEK | DIRECTOR | 5 | $0 |
| JOHN BISSETT | DIRECTOR | 10 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SISINO | PRESIDENT | 10 | $0 |
| JOHN SANFORD | VICE PRESIDENT | 10 | $0 |
| DIANE LEISINGER | TREASURER | 10 | $0 |
| GARY OGUREK | SECRETARY | 10 | $0 |
| DAVID CLOUSE | DIRECTOR | 10 | $0 |
| RICHARD MAR | 10 | 0 | $0 |
| TIM PETRACHEK | DIRECTOR | 10 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SISINO | President | 10 | $0 |
| NORM WHYTE | Secretary | 10 | $0 |
| ROBERT CARUSO | Secretary | 10 | $0 |
| JOHN J PONTILLO | Director | 20 | $0 |
| DIANE LEISINGER | Treasurer | 10 | $0 |
| JOHN SANFORD | Vice President | 10 | $0 |
| GARY OGUREK | Treasurer | 10 | $0 |
| DAVID CLOUSE | Director | 5 | $0 |
| TIM PETRACHEK | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 198 OKATIE VILLAGE DR 103-120, OKATIE, SC 29909-7525
- In care of
- % DIANE LEISINGER
- Signed the 990-EZ
- DIANE LEISINGER, TREASURER
- Phone
- (240) 291-0298
- Return prepared by
- HRB TAX GROUP INC
Mission
FRATERNALISM ANONG MEMBERS, COMMUNITY AND LAW ENFORCEMENT.
Program accomplishments
- SCHOLARSHIPS TO CHILREND/GRANDS OF POLICE OFFICERSgrants $2,000
- AWARD TO BLUFFTON POLICE OFFICER OF THE YEARgrants $500
- DONATION TO FAMILY OF DECEASED POLICE OFFICE MCASgrants $2,140
- DONATION TO HHI ITALIAN AMERICAN CLUB SPONSORSHIPPgrants $100
- DONATION FOR APPRECIATION COOKOUT FOR LOCAL POLICEgrants $344
- DONATION FOR BEAUFORT CO CLERGY FOR FUNERALSgrants $200
- DONATION TO TUNNEL 2 TOWERSgrants $1,000
- XMAS TOY DRIVE AND SHOP FOR LOCAL POLICEgrants $2,464
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ 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
- 45-1771773
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I12)
- Assets (IRS master file)
- $23,181
- Income (IRS master file)
- $37,258
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $33,832 | $28,586 | $23,181 | XML |
| 990-EZ | December 2024 | $25,406 | $28,190 | $17,935 | XML |
| 990-EZ | December 2023 | $10,345 | $4,171 | $6,175 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 45-1771773).
Questions about LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC
- What is the EIN of LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC?
- The employer identification number (EIN) of LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC is 45-1771773.
- Is LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC 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 LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does LOW COUNTRY RETIRED LAW ENFORCEMENT OFFICERS ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $33,832, expenses of $28,586 and total assets of $23,181 at year end.
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