Skip to main content

Nonprofit · EIN 85-0393269

EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO

Tax-exempt (reinstated) · ALBUQUERQUE, NM 87125

Financials

$33K$18K2023$30K$17K2024
Revenue Expenses · by fiscal year end
Financials of EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-EZ$30,110$16,881$13,229$47,259–$47,259
December 31, 2023990-EZ$32,858$17,685$15,173$34,030–$34,030
Financial details: 990-EZ for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Membership dues
$30,052
Program service revenue
$0
Investment income
$58

Expenses

Benefits paid to members
$13,608
Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$511
Other expenses
$2,762
Program services (functional)
$14,708

Balance sheet and other

Total assets, start of year
$34,030
Total assets, end of year
$47,259
Total liabilities, end of year
–
Net assets, end of year
$47,259
Cash, savings and investments
$47,259
Gross receipts
$30,110

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
Lawrence MartinezPresident1$0
Richard CastilloTreasurer1$0
Maria GalvanVice President1$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Antonio LujanPresident1$0
Richard CastilloTreasurer1$0
Lawrence MartinezVice President1$0
Sean GarzaSecretary1$0

Address and contacts

Address (IRS master file)
PO BOX 25704, ALBUQUERQUE, NM 87125-0704
Signed the 990-EZ
Richard Castillo, Treasurer
Phone
(505) 934-7373
Return prepared by
Vivian MG Spinn CPA LLC

Mission

The organization collects and passes on dues for police officers working for the Albuquerque, NM Public School District to the Fraternal Order of Police

990-EZ for the year ended December 31, 2024

Program accomplishments

  • Dues paid on behalf of EPOAs Members
    Expenses $13,608
  • The Albuquerque Public Schools police department holds an annual clothing andschool supplies drive at the beginning of the school year. The Educational Police Officers Association (EPOA) supports this drive by providing a cash donation.
  • EPOA is providing support for APS needy families throughthe excess of its fundraising activities each year.
    Expenses $100
  • EPOA provided Scholarships to 2 recipients
    Expenses $1,000

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
85-0393269
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
2020
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B01)
Assets (IRS master file)
$47,259
Income (IRS master file)
$30,110

Revocation and reinstatement

Exemption revoked
November 15, 2010
Posted by the IRS
July 13, 2011
Reinstated
Effective August 15, 2020

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-EZDecember 2024$30,110$16,881$47,259IRS
990-EZDecember 2023$32,858$17,685$34,030XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––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 85-0393269).

Questions about EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO

What is the EIN of EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO?
The employer identification number (EIN) of EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO is 85-0393269.
Is EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective August 15, 2020.
Are donations to EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
Who are the officers and directors of EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO?
The 990-EZ for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
How much revenue does EDUCATIONAL POLICE OFFICERS ASSOCIATION OF NEW MEXICO have?
On its 990-EZ for the year ended December 31, 2024 it reported revenue of $30,110, expenses of $16,881 and total assets of $47,259 at year end.

Other nonprofits in ALBUQUERQUE

All nonprofits in ALBUQUERQUE · New Mexico · Education