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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 85-0386936

THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST

Also known as RECREATION ASSOCIATION INCORPORATED

Tax-exempt (reinstated) · ARTESIA, NM 88210

Address and contacts

Address (IRS master file)
1300 W RICHEY AVE, ARTESIA, NM 88210-9420
In care of
% PHILLIP A CALLICUTT
Mailing address (990-N for 2024)
1300 West Richey Avenue, Artesia NM 88210

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990-N on file
2023September 30, 2024February 18, 2025990-N on file

File the 2025 990-N for THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST

Due February 16, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
85-0386936
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2013
Accounting year ends
September
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
March 15, 2011
Posted by the IRS
November 9, 2011
Reinstated
Effective April 15, 2012

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2024September 30, 2025≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Angelica Davila
September 30, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: DeAnne Connelly
September 30, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: DeAnne Connelly
September 30, 2021≤ $50,000 receipts––e-Postcard
990-N for 2018
Officer: DeAnne Connelly
September 30, 2019≤ $50,000 receipts––e-Postcard

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 85-0386936).

Questions about THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST

What is the EIN of THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST?
The employer identification number (EIN) of THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST is 85-0386936.
Is THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST tax-exempt?
Yes. The IRS revoked its exemption on March 15, 2011 and reinstated it effective April 15, 2012.
Are donations to THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE FEDERAL LAW ENFORCEMENT TRAINING CENTER SOUTHWEST last file with the IRS?
The latest return in the IRS public files is the 990-N for 2024 for the year ended September 30, 2025.

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