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Professional Law Enforcement Association Inc

  • Rochester, MI
  • Tax-exempt since Oct. 1996
  • EIN: 38-3227685

Organization summary

Type of Nonprofit

Designated as a Fraternal beneficiary societies and associations, which provide payment of life, sickness, accident or other benefits to members.

Donations to this organization are not tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$788k (2023)

Expenses
$783k (2023)

Total Assets
$682k (2023)

Total Liabilities
$236k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$788,482
Expenses
$783,475
Net Income
$5,007
Net Assets
$445,651
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $785,583
99.6%
Investment Income $3,177
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income -$978
Net Fundraising $0
Sales of Assets $700
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $139,091
17.8%
Professional Fundraising Fees $0
Other Salaries and Wages $275,638
35.2%
Assets/Debt
Total Assets $681,500
Total Liabilities $235,849
Net Assets $445,651
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Director) $132,648 $0 $4,643
Michael P Donnenwirth (President) $600 $0 $0
Arpad Bality (Vice President) $600 $0 $0
Thomas Brackin (Treasurer) $600 $0 $0
Robert L Goldenbogen (Director) $0 $0 $0
Thomas A Tanghe (Secretary) $0 $0 $0
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Document Links

990
Filed on Nov. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,032,216
Expenses
$801,642
Net Income
$230,574
Net Assets
$439,702
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $767,931
74.4%
Investment Income $1,774
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income -$4,046
Net Fundraising $0
Sales of Assets $266,557
25.8%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $133,762
16.7%
Professional Fundraising Fees $0
Other Salaries and Wages $231,724
28.9%
Assets/Debt
Total Assets $597,563
Total Liabilities $157,861
Net Assets $439,702
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Director) $126,726 $0 $4,436
Michael P Donnenwirth (President) $1,000 $0 $0
Arpad Bality (Vice President) $1,000 $0 $0
Thomas Brackin (Treasurer) $600 $0 $0
Thomas A Tanghe (Secretary) $0 $0 $0
Robert L Goldenbogen (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 7, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$691,524
Expenses
$702,657
Net Income
-$11,133
Net Assets
$214,063
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $691,834
> 100%
Investment Income $737
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income -$1,047
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $128,575
18.3%
Professional Fundraising Fees $0
Other Salaries and Wages $222,310
31.6%
Assets/Debt
Total Assets $682,772
Total Liabilities $468,709
Net Assets $214,063
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Director) $124,350 $0 $4,225
Michael P Donnenwirth (President) $100 $0 $0
Arpad Bality (Vice President) $0 $0 $0
Thomas A Tanghe (Secretary) $0 $0 $0
Thomas Brackin (Treasurer) $0 $0 $0
Robert L Goldenbogen (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 15, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$670,898
Expenses
$665,745
Net Income
$5,153
Net Assets
$224,935
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $669,670
99.8%
Investment Income $848
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $380
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $132,831
20.0%
Professional Fundraising Fees $0
Other Salaries and Wages $205,930
30.9%
Assets/Debt
Total Assets $704,028
Total Liabilities $479,093
Net Assets $224,935
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Director) $126,598 $0 $4,433
Michael P Donnenwirth (President) $600 $0 $0
Linda Stout (Vice President) $600 $0 $0
Randy Dyloff (Director) $600 $0 $0
Charles Young (Treasurer) $0 $0 $0
Thomas Brackin (Secretary) $0 $0 $0
Robert L Goldenbogen (Director) $0 $0 $0
Andrew Peralta (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$644,503
Expenses
$664,658
Net Income
-$20,155
Net Assets
$215,256
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $594,000
92.2%
Investment Income $1,204
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income -$7,860
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $57,159
8.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $124,001
18.7%
Professional Fundraising Fees $0
Other Salaries and Wages $206,970
31.1%
Assets/Debt
Total Assets $538,267
Total Liabilities $323,011
Net Assets $215,256
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Di) $119,808 $0 $4,193
Michael P Donnenwirth (President) $600 $0 $0
Linda Stout (Vice Preside) $600 $0 $0
Charles Young (Treasurer) $600 $0 $0
Randy Dyloff (Director) $0 $0 $0
Robert L Goldenbogen (Director) $0 $0 $0
Felipe Ortiz (Director) $0 $0 $0
Andrew Peralta (Director) $0 $0 $0
Thomas Bracken (Secretary) $0 $0 $0
Louis K Rogers (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 10, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$628,496
Expenses
$655,457
Net Income
-$26,961
Net Assets
$230,725
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $570,000
90.7%
Investment Income $1,136
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income -$3,423
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $60,783
9.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $121,685
18.6%
Professional Fundraising Fees $0
Other Salaries and Wages $202,442
30.9%
Assets/Debt
Total Assets $578,190
Total Liabilities $347,465
Net Assets $230,725
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Di) $117,570 $0 $4,115
Louis K Rogers (President) $0 $0 $0
Robert L Goldenbogen (Director) $0 $0 $0
Linda Stout (Vice Preside) $0 $0 $0
Michael P Donnenwirth (Secretary) $0 $0 $0
Charles Young (Treasurer) $0 $0 $0
Felipe Ortiz (Director) $0 $0 $0
Thomas Bracken (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 6, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$619,107
Expenses
$623,756
Net Income
-$4,649
Net Assets
$260,239
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $570,000
92.1%
Investment Income $806
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income -$660
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $48,961
7.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $108,094
17.3%
Professional Fundraising Fees $0
Other Salaries and Wages $195,912
31.4%
Assets/Debt
Total Assets $609,347
Total Liabilities $349,108
Net Assets $260,239
Compensation
Key Employees and Officers Compensation Related Other
Leslie Mcmahon (Executive Di) $105,094 $0 $3,678
Louis K Rogers (President) $600 $0 $0
Robert L Goldenbogen (Director) $600 $0 $0
Linda Stout (Vice Preside) $600 $0 $0
Michael P Donnenwirth (Secretary) $600 $0 $0
Thomas Bracken (Director) $500 $0 $0
Felipe Ortiz (Director) $100 $0 $0
Charles Young (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 30, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$620,319
Expenses
$589,843
Net Income
$30,476
Net Assets
$263,815
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $570,000
91.9%
Investment Income $279
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,480
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $47,560
7.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,500
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $285,100
48.3%
Assets/Debt
Total Assets $612,720
Total Liabilities $348,905
Net Assets $263,815
Compensation
Key Employees and Officers Compensation Related Other
Robert L Goldenbogen (Director) $600 $0 $0
Linda Stout (Vice Preside) $600 $0 $0
Felipe Ortiz (Director) $600 $0 $0
Michael P Donnenwirth (Secretary) $500 $0 $0
Louis K Rogers (President) $100 $0 $0
Thomas Bracken (Director) $100 $0 $0
Charles Young (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 6, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$635,357
Expenses
$632,510
Net Income
$2,847
Net Assets
$233,324
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $594,300
93.5%
Investment Income $221
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income -$2,013
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $42,849
6.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,500
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $292,770
46.3%
Assets/Debt
Total Assets $595,725
Total Liabilities $362,401
Net Assets $233,324
Compensation
Key Employees and Officers Compensation Related Other
Louis K Rogers (President) $500 $0 $0
Robert L Goldenbogen (Director) $500 $0 $0
Linda Stout (Vice Preside) $500 $0 $0
Michael P Donnenwirth (Secretary) $500 $0 $0
Chuck Young (Treasurer) $500 $0 $0
+ View more people

Document Links

990
Filed on Aug. 10, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$639,328
Expenses
$644,175
Net Income
-$4,847
Net Assets
$230,659
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $618,000
96.7%
Investment Income $306
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income -$34,497
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $55,519
8.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,123
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $304,890
47.3%
Assets/Debt
Total Assets $606,443
Total Liabilities $375,784
Net Assets $230,659
Compensation
Key Employees and Officers Compensation Related Other
George Hogan (President Th) $2,968 $0 $0
J Carroll Hagan (Vice Pres Th) $2,385 $0 $0
Louis K Rogers (President Fr) $1,590 $0 $0
Robert L Goldenbogen (Director) $1,590 $0 $0
Carol E Harrison (Secretary Th) $1,590 $0 $0
+ View more people

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990
Filed on Nov. 13, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$665,989
Expenses
$638,241
Net Income
$27,748
Net Assets
$235,646
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $618,000
92.8%
Investment Income $295
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $12,250
1.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $35,444
5.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $304,648
47.7%
Assets/Debt
Total Assets $236,752
Total Liabilities $1,106
Net Assets $235,646
Compensation
Key Employees and Officers Compensation Related Other
George Hogan (President F) $2,279 $0 $0
Louis Rogers (Treasurer) $1,590 $0 $0
Arpad E Bality (Director Th) $1,590 $0 $0
Robert L Goldenbogen (Director Fr) $1,590 $0 $0
Carol E Harrison (Secretary F) $1,590 $0 $0
Clayton Peters (President T) $1,484 $0 $0
Michael Rand (Vice Pres T) $795 $0 $0
J Carroll Hagan (Vice Pres F) $0 $0 $0
+ View more people

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990
Filed on Oct. 30, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$667,263
Expenses
$628,672
Net Income
$38,591
Net Assets
$208,261
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $618,000
92.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $12,250
1.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $37,013
5.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $322,360
51.3%
Assets/Debt
Total Assets $216,265
Total Liabilities $8,004
Net Assets $208,261

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$717,951
Expenses
$692,555
Net Income
$25,396
Net Assets
$169,670
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $668,400
93.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $12,250
1.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $37,301
5.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $350,231
50.6%
Assets/Debt
Total Assets $173,223
Total Liabilities $3,553
Net Assets $169,670

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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