Civic Intelligence

Hollenbeck Police Activities League

EIN 01-0780689 • 501(c)3 • Los Angeles, CA

Profile

Through a partnership with los angeles police department, to prepare and empower underserved and underpriviledged youth to lead responsible, productive, and fulfilling lives. We provide opportunities and hope to our youth from all walks of life and bridge the relationships between law enforcement and the communities we serve by raising awareness on how nonprofits, law enforcement, schools, academia, and the community can work together to support youth and families and make neighborhoods safer.

126 N St Louis StreetLos Angeles, CA 90033

www.lapdhollenbeckpal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

1.9%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,063,446

Up $118,117 (+12%) from 2023

Liabilities

Down

$49,188

Down $18,545 (-27%) from 2023

Net Assets

Up

$1,014,258

Up $136,662 (+16%) from 2023

Revenue

Up

$828,034

Up $15,194 (+1.9%) from 2023

Expenses

Down

$700,223

Down $93,501 (-12%) from 2023

Net Income

Up

$127,811

Up $108,695 (+569%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $532,833Liabilities 2011: $10,610Net Assets 2011: $522,2232011Assets 2012: $417,769Liabilities 2012: $0Net Assets 2012: $417,7692012Assets 2013: $392,575Liabilities 2013: $1,592Net Assets 2013: $390,9832013Assets 2014: $397,835Liabilities 2014: $10,094Net Assets 2014: $387,7412014Assets 2015: $592,782Liabilities 2015: $7,016Net Assets 2015: $585,7662015Assets 2016: $620,874Liabilities 2016: $9,589Net Assets 2016: $611,2852016Assets 2017: $632,330Liabilities 2017: $14,467Net Assets 2017: $617,8632017Assets 2018: $653,710Liabilities 2018: $10,673Net Assets 2018: $643,0372018Assets 2019: $724,320Liabilities 2019: $100,848Net Assets 2019: $623,4722019Assets 2020: $784,418Liabilities 2020: $51,557Net Assets 2020: $732,8612020Assets 2021: $855,213Liabilities 2021: $50,313Net Assets 2021: $804,9002021Assets 2022: $942,274Liabilities 2022: $83,149Net Assets 2022: $859,1252022Assets 2023: $945,329Liabilities 2023: $67,733Net Assets 2023: $877,5962023Assets 2024: $1,063,446Liabilities 2024: $49,188Net Assets 2024: $1,014,2582024

Highlighted filing

2024

Assets$1,063,446
Liabilities$49,188
Net Assets$1,014,258

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $829,335Expenses 2011: $538,551Net Income 2011: $290,7842011Expenses 2012: $781,3222012Revenue 2013: $875,839Expenses 2013: $902,625Net Income 2013: -$26,7862013Revenue 2014: $828,228Expenses 2014: $831,470Net Income 2014: -$3,2422014Revenue 2015: $1,105,633Expenses 2015: $907,608Net Income 2015: $198,0252015Revenue 2016: $927,174Expenses 2016: $901,655Net Income 2016: $25,5192016Revenue 2017: $935,943Expenses 2017: $929,365Net Income 2017: $6,5782017Revenue 2018: $1,035,155Expenses 2018: $1,009,981Net Income 2018: $25,1742018Revenue 2019: $1,244,570Expenses 2019: $1,241,745Net Income 2019: $2,8252019Revenue 2020: $781,538Expenses 2020: $672,149Net Income 2020: $109,3892020Revenue 2021: $676,878Expenses 2021: $542,028Net Income 2021: $134,8502021Revenue 2022: $700,430Expenses 2022: $645,982Net Income 2022: $54,4482022Revenue 2023: $812,840Expenses 2023: $793,724Net Income 2023: $19,1162023Revenue 2024: $828,034Expenses 2024: $700,223Net Income 2024: $127,8112024

Highlighted filing

2024

Revenue$828,034
Expenses$700,223
Net Income$127,811

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.06$0.05$1.01$0.83$0.70$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.07$0.88$0.81$0.79$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.08$0.86$0.70$0.65$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.05$0.80$0.68$0.54$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.05$0.73$0.78$0.67$0.11
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.72$0.10$0.62$1.24$1.24$0.00
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.65$0.01$0.64$1.04$1.01$0.03
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.63$0.01$0.62$0.94$0.93$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.01$0.61$0.93$0.90$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.59$1.11$0.91$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.83$0.83$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.88$0.90$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.78
2011Summary only. Only limited summary data is available for this year.$0.53$0.01$0.52$0.83$0.54$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$864,989
Mission and Program Overview

Mission

Through a partnership with los angeles police department, to prepare and empower underserved and underpriviledged youth to lead responsible, productive and fulfilling lives. Hpal brings hope and opportunity by offering character-building, educational, and life-enhancing programs to youths and to encourage and nurture them to become responsible, productive, and law-abiding citizens. Hollenbeck police activities leagues serves youths age 4-18 and offers services in four areas: 1)sports/recreation; 2)crime/violence prevention; 3)education/leadership; 4) career/workforce development.

Through a partnership with los angeles police department, to prepare and empower underserved and underpriviledged youth to lead responsible, productive, and fulfilling lives. We provide opportunities and hope to our youth from all walks of life and bridge the relationships between law enforcement and the communities we serve by raising awareness on how nonprofits, law enforcement, schools, academia, and the community can work together to support youth and families and make neighborhoods safer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$583,539$550,630▼ $32,909
Accounts Receivable$358,035$509,935▲ $151,900
Land, Buildings, and Equipment, Net$876$0▼ $876
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$945,329$1,063,446▲ $118,117
Other Assets Total$2,879$2,881▲ $2
Liabilities
Accounts Payable and Accrued Expenses$67,733$49,188▼ $18,545
Total Liabilities$67,733$49,188▼ $18,545
Net Assets / Fund Balance
Net Assets With Donor Restrictions$159,079$619,252▲ $460,173
Net Assets Without Donor Restrictions$718,517$395,006▼ $323,511
Total Net Assets Fund Balance$877,596$1,014,258▲ $136,662
Total Liabilities and Net Assets / Fund Balance$945,329$1,063,446▲ $118,117

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$31,151$31,151
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lorraine GarciaExecutive DirectorFT$105,000$105,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$775,815
Program Service Revenue
$2,012
Investment Income
$4,461
Other Revenue
$45,746
All Other Contributions
$458,305
Change in Net Assets
$127,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$828,034
Revenue Not Reported on Form 990
$219,366
Total Revenue per Audited Statements
$1,047,400
Total Revenue per Form 990
$828,034
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$566,704
Other Expenses$133,519
Total Fundraising Expense$47,510
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$359,988$2,624$15,078$377,690
Current Officers, Directors, Trustees, and Key Employees$26,250$52,500$26,250$105,000
Payroll Taxes$35,370$4,245$3,182$42,797
Other Employee Benefits$29,373$2,680$400$32,453
Fees for Services Accounting$19,900$9,700-$29,600
Fees for Services Other$12,007$475-$12,482
Office Expenses$8,426$2,612-$11,038
Pension Plan Contributions$8,764--$8,764
Insurance$5,850$1,221$100$7,171
Other Expenses$3,111$672$2,500$6,283
Travel$1,867$51-$1,918
Depreciation Depletion$876--$876
Total Functional Expenses$575,933$76,780$47,510$700,223

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$919,589
Expenses per Audited Statements$700,223
Total Expenses per Form 990$700,223
Expenses Not Reported on Form 990$219,366
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$82,701
Fundraising Direct Expenses$36,955
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Awards Gala$68,881$68,881$6,562$62,319
Murder Mystery$13,820$13,820$26$13,794
Total Events$82,701$82,701$36,955$45,746
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990- the executive director reviews the 990 and approves them before it is filed.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflicts policy annually, hpal requires all directors to sign a statement affirming receipt, understanding, and agreement of the policy. Hpal's conflict of interest policy requires board members to disclose financial interests and ownership of outside entities and it describes how hpal will resolve possible conflict of interest.

Form 990, Part VI, Section B, Line 15B

Compensation process for all employees are based on compensation rates from similar organizations.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation documents are made available to the public at the organization's property by way of a formal written request.

Filing and Contact Details

Filer

Filer Name
Hollenbeck Police Activities League
EIN
01-0780689
Phone
3232240152
Address
126 N ST LOUIS STREET, LOS ANGELES, CA 90033

Signing Officer

Name
Lorraine Garcia
Title
Executive Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Spurgeon
Formed
2003
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
35

Preparer

Firm
Lwa Llp
Address
5055 WILSHIRE BLVD SUITE 835, LOS ANGELES, CA 90036
Preparer
Mike C Chen
Phone
3235496900
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The governing board met for selection of independent accountant and oversaw the audit of financial statements.

Schedule O - Form 990, Part XI, Line 2 Reconciliation

Schedule O Form 990, Part XI, Line 2: Explanation of Adjustments to Reconcile Audited Financial Statements to Form 990Form 990, Part XI, Line 2 The Organization prepares its financial statements in accordance with U.S. GAAP, while Form 990 is prepared on the tax basis of accounting. As a result, certain revenues and expenses differ between the audited financial statements and Form 990 reporting. The adjustments for the current year are as follows:Investment income reported on Form 990 is $1,670 lower than in the audited financial statements due to tax-basis reporting differences.Earned income reported on Form 990 is $12,850 lower than in the audited financial statements because certain revenues recognized under GAAP are not recorded for tax purposes until received.Contribution income reported on Form 990 is $1,670 higher than in the audited financial statements due to timing differences in recognition.Bad debt expense of $4,000, recorded in the audited financial statements under GAAP, is not deductible and therefore removed for Form 990 reporting.The net effect of these adjustments results in a total reconciliation difference of $8,850, which is reported on Form 990, Part XI, Line 2.

Raw XML AppendixShowing 400 of 503 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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