Nonprofit · EIN 91-2006597
BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC
Tax-exempt · SAN FRANCISCO, CA 94131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $84,882 | $62,727 | $22,155 | $137,195 | $0 | $137,195 |
| December 31, 2024 | 990-EZ | $61,482 | $52,605 | $8,877 | $115,040 | $0 | $115,040 |
| December 31, 2023 | 990-EZ | $68,865 | $70,381 | -$1,516 | $106,163 | $0 | $106,163 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $80,155
- Program service revenue
- $0
- Investment income
- $4,727
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $56,460
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $875
- Printing, publications and postage
- $3,287
- Other expenses
- $2,105
- Program services (functional)
- $56,460
Balance sheet and other
- Total assets, start of year
- $115,040
- Total assets, end of year
- $137,195
- Total liabilities, end of year
- $0
- Net assets, end of year
- $137,195
- Cash, savings and investments
- $137,195
- Gross receipts
- $84,882
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 |
|---|---|---|---|
| Robert J Guinan | Treasurer | 10 | $0 |
| Fabian Brown | President | 10 | $0 |
| Christa Cappiali | Vice President | 4 | $0 |
| John Ehrlich | Secretary | 10 | $0 |
| Leroy Lindo | Sergeant of Arms | 2 | $0 |
| Ken Cottura | Board Member | 2 | $0 |
| Aaron Cowhig | Board Member | 2 | $0 |
| Art Howard | Executive Director | 3 | $0 |
| Sylvia Morrow | Board Member | 1 | $0 |
| Mark Rosekind | Board member | 1 | $0 |
| Christopher Vogan | Board Member | 1 | $0 |
| Jeff Davis | Board Member | 1 | $0 |
| Brandon Thompson | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTA CAMPBELL | VICE PRESIDENT | 3 | $0 |
| JOHN EHRLICH | SECRETARY | 6 | $0 |
| BOB GUINAN | TREASURER | 8 | $0 |
| LEROY LINDO | SERGEANT AT ARMS | 3 | $0 |
| KEN CUTTURA | DIRECTOR | 2 | $0 |
| MARK ROSEKIND | DIRECTOR | 2 | $0 |
| AARON COWHIG | DIRECTOR | 2 | $0 |
| ART HOWARD | EXECUTIVE DIRECTOR | 3 | $0 |
| SYLVIA MORROW | DIRECTOR | 1 | $0 |
| AYN MCGEE | DIRECTOR | 2 | $0 |
| CHRISTOPHER LOGAN | DIRECTOR | 2 | $0 |
| JEFF DAVIS | DIRECTOR | 2 | $0 |
| BRIAN DEVLIN | DIRECTOR | 1 | $0 |
| FABIAN BROWN | PRESIDENT | 8 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Fabian Brown | President | 8 | $0 |
| Christa Cappiali | Vice President | 4 | $0 |
| John Ehrlich | Secretary | 6 | $0 |
| Bob Guinan | Treasurer | 10 | $0 |
| Leroy Lindo | Sergeant at Arms | 4 | $0 |
| Ken Cottura | Director | 2 | $0 |
| Mark Rosekind | Director | 2 | $0 |
| Candy Hilder | Director | 1 | $0 |
| Aaron Cowhig | Director | 2 | $0 |
| Art Howard | Director | 2 | $0 |
| Sylvia Morrow | Director | 1 | $0 |
| Ayn McGee | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 31364, SAN FRANCISCO, CA 94131-0364
- In care of
- % BOB GUINAN
- Signed the 990-EZ
- Robert Guinan, Treasurer
- Phone
- (415) 837-0875
- Website
- www.baleaf.org
California records
California keeps its own records of charities and corporations. Search them by EIN 91-2006597 or by the name BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Support Law Enforcement Officers and their families after a death, injury, catastrophic event, PTSD, Illness including counseling, medical costs, loss of income, family support
Program accomplishments
- Medical ExpensesExpenses $5,000
- CounselingExpenses $21,850
- Family/Individual SupportExpenses $26,500
- BSU Support MemorialExpenses $1,103
- Memorial SupportExpenses $2,007
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-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
- 91-2006597
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $137,195
- Income (IRS master file)
- $84,882
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $84,882 | $62,727 | $137,195 | XML |
| 990-EZ | December 2024 | $61,482 | $52,605 | $115,040 | XML |
| 990-EZ | December 2023 | $68,865 | $70,381 | $106,163 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 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 91-2006597).
Questions about BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC
- What is the EIN of BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC?
- The employer identification number (EIN) of BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC is 91-2006597.
- Is BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAY AREA LAW ENFORCEMENT ASSISTANCE FUND 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 BAY AREA LAW ENFORCEMENT ASSISTANCE FUND 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 BAY AREA LAW ENFORCEMENT ASSISTANCE FUND 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 BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC?
- The 990-EZ for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does BAY AREA LAW ENFORCEMENT ASSISTANCE FUND INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $84,882, expenses of $62,727 and total assets of $137,195 at year end.
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