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Nonprofit · EIN 88-0296739

INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC

Tax-exempt · CANTON, OH 44708

Financials

$1M$897K2023$1.1M$923K2024
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,092,549$922,654$169,895$481,337$4,337$477,000
December 31, 2023990$1,018,674$896,648$122,026$309,805$6,161$303,644
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$293,405
Membership dues
$293,405
Program service revenue
$790,782
Investment income
$6,352
Other revenue
$2,010

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$4,432
Accounting fees
$45,100
Program services (functional)
$759,174
Management and general (functional)
$159,048
Fundraising (functional)
$4,432

Balance sheet and other

Total assets, start of year
$309,805
Total assets, end of year
$481,337
Total liabilities, end of year
$4,337
Net assets, end of year
$477,000
Gross receipts
$1,092,549
Employees
0
Year formed
1993
State of legal domicile
NV

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
HOPE MARTINDirector
Trustee or director
2$18,650
CARYN BARABDirector
Trustee or director
2$17,400
JOSEPH MORALLIPresident
Trustee or director, Officer
5$10,500
ELLEN SPAINVice President
Trustee or director, Officer
5$8,050
RICHARD J MEADOWS IIITreasurer
Trustee or director, Officer
5$8,000
KERSTIN HAMMARBERG2ND VICE PRESID
Trustee or director, Officer
5$4,850
LINDSEY SMITHSecretary
Trustee or director, Officer
2$4,550
ALEXIS GROCHMALDirector
Trustee or director
2$4,200
WILLIAM KILEYDirector
Trustee or director
2$4,000
CASEY MICIOTTODirector
Trustee or director
2$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
CARYN BARABDirector
Trustee or director
2$11,200
HOPE MARTINDirector
Trustee or director
2$9,600
RICHARD J MEADOWS IIITreasurer
Trustee or director, Officer
5$7,150
ROBERT MARTINDirector
Trustee or director
2$5,650
ELLEN SPAINVice President
Trustee or director, Officer
5$5,200
JOSEPH MORALLIPresident
Trustee or director, Officer
5$3,250
KERSTIN HAMMARBERG2ND VICE PRESID
Trustee or director, Officer
5$2,400
LINDSEY SMITHSecretary
Trustee or director, Officer
2$1,200

Address and contacts

Address (IRS master file)
PO BOX 80069, CANTON, OH 44708-0069
In care of
% SUZANNE EMBREE
Principal officer (990 for 2024)
JOSEPH MORALLI, PO BOX 80069, CANTON, OH 44708
Signed the 990
JOSEPH MORALLI, President
Phone
(818) 790-0623
Website
IAPE.ORG
Return prepared by
Gavigan & Company

Mission

TO EDUCATE AND TRAIN PERSONNEL HOW TO HANDLE AND MANAGE PROPERTY AND EVIDENCE ROOMS FOR LAW ENFORCEMENT. APPROXIMATELY 30 CLASSES ARE HELD EACH YEAR THROUGHOUT THE UNITED STATES AND CANADA. THE AVERAGE ATTENDANCE AT EACH CLASS IS FIFTY STUDENTS, WITH AN AVERAGE OF THREE STUDENTS PER CLASS ON SCHOLARSHIP FURNISHED BY THE ASSOCIATION. THESE CLASSES ARE HELD TO TRAIN LAW ENFORCEMENT EMPLOYEES TO MANAGE AND MAINTAIN PROPERTY AND EVIDENCE ROOMS IN ORDER TO COMPLY WITH PROPER LAW ENFORCEMENT PROCEDURES. A QUARTERLY DIGITAL MAGAZINE IS ALSO PRINTED AND EMAILED TO ALL MEMBERS (APPROXIMATELY)NUMBERING 4,500.

990 for the year ended December 31, 2024

Program accomplishments

  • CLASS INSTRUCTOR FEES, TRAVEL EXPENSES SUCH AS AIRFARE, HOTELS & MEALS. COST OF PRINTING INSTRUCTION MANUALS, VIDEO ROYALTIES, SHIPPING TO CLASS SITES, POSTAGE.
    Expenses $471,774 · revenue $671,194
  • MEMBERSHIP DUES AND ADVERTISING REVENUE HELP DEFRAY THE COSTS ASSOCIATED WITH PROVIDING FOUR ISSUES A YEAR OF OUR MAGAZINE, THE COST OF WRITING, GRAPHICS, PRINTING AND MAILING ARE INCLUDED IN THIS AMOUNT.
    Expenses $272,449 · revenue $62,870
  • EXPENSE OF DIGITAL CERTIFICATION PROGRAM, SUCH AS ONLINE TESTS, INSTRUCTOR FEES, AND OTHER CERTIFICATION RELATED EXPENSES.
    Expenses $14,951 · revenue $55,900
  • COST OF BOOKS AND VIDEOS
    revenue $818

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

IRS record

EIN
88-0296739
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
1994
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$481,337
Income (IRS master file)
$1,092,549

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,092,549$922,654$481,337XML
990December 2023$1,018,674$896,648$309,805XML
990December 2022$865,147$836,994$189,068IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 88-0296739).

Questions about INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC

What is the EIN of INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC?
The employer identification number (EIN) of INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC is 88-0296739.
Is INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
Are donations to INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC 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 INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC 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 INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC?
The 990 for the year ended December 31, 2024 names JOSEPH MORALLI.
Who are the officers and directors of INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC?
The 990 for the year ended December 31, 2024 lists 10 people; 9 received compensation from the organization, the highest $18,650 (HOPE MARTIN, Director).
How much revenue does INTERNATIONAL ASSOCIATION FOR PROPERTY AND EVIDENCE INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,092,549, expenses of $922,654 and total assets of $481,337 at year end.

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