Civic Intelligence

Lancaster Police Athletic League

EIN 26-4127436 • 501(c)3 • Lancaster, OH

Profile

The lancaster police athletic league is dedicated to providing youth in lancaster, ohio and surrounding communities with safe, constructive alternatives to life on the streets. Through after-school programs and other events focused on sports and other positive activities, we offer young people the opportunity to grow, stay engaged, and avoid involvement in illegal or harmful behavior. We believe participation in athletics and structured programs fosters good sportsmanship, strong moral character, leadership, and a lifelong commitment to serving the community.

PO Box 488Lancaster, OH 43130

lancasterpal.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$77,350

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 41.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$254,812

Up $41,601 (+20%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$254,812

Up $41,601 (+20%) from 2023

Revenue

Up

$185,685

Up $30,144 (+19%) from 2023

Expenses

Up

$118,808

Up $32,982 (+38%) from 2023

Net Income

Down

$66,877

Down $2,838 (-4.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $83,452Liabilities 2017: $0Net Assets 2017: $83,4522017Assets 2018: $192,066Liabilities 2018: $0Net Assets 2018: $192,0662018Assets 2019: $63,967Liabilities 2019: $0Net Assets 2019: $63,9672019Assets 2020: $129,230Liabilities 2020: $20,000Net Assets 2020: $109,2302020Assets 2021: $179,882Liabilities 2021: $0Net Assets 2021: $179,8822021Assets 2022: $167,295Liabilities 2022: $0Net Assets 2022: $167,2952022Assets 2023: $213,211Liabilities 2023: $0Net Assets 2023: $213,2112023Assets 2024: $254,812Liabilities 2024: $0Net Assets 2024: $254,8122024

Highlighted filing

2024

Assets$254,812
Liabilities$0
Net Assets$254,812

Operations Trend

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

$200K$150K$100K$50K$0Revenue 2017: $75,349Expenses 2017: $74,113Net Income 2017: $1,2362017Revenue 2018: $74,267Expenses 2018: $47,737Net Income 2018: $26,5302018Revenue 2019: $93,496Expenses 2019: $72,964Net Income 2019: $20,5322019Revenue 2020: $130,040Expenses 2020: $78,870Net Income 2020: $51,1702020Revenue 2021: $193,406Expenses 2021: $103,636Net Income 2021: $89,7702021Revenue 2022: $132,318Expenses 2022: $114,045Net Income 2022: $18,2732022Revenue 2023: $155,541Expenses 2023: $85,826Net Income 2023: $69,7152023Revenue 2024: $185,685Expenses 2024: $118,808Net Income 2024: $66,8772024

Highlighted filing

2024

Revenue$185,685
Expenses$118,808
Net Income$66,877

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$894,962
Mission and Program Overview

Mission

To provide the youth from the lancaster, ohio and surrounding communities with an opportunity to stay out of trouble by participating in sports and other activities after school and during summer as opposed to roaming the streets and getting involved in illegal activities.

The lancaster police athletic league is dedicated to providing youth in lancaster, ohio and surrounding communities with safe, constructive alternatives to life on the streets. Through after-school programs and other events focused on sports and other positive activities, we offer young people the opportunity to grow, stay engaged, and avoid involvement in illegal or harmful behavior. We believe participation in athletics and structured programs fosters good sportsmanship, strong moral character, leadership, and a lifelong commitment to serving the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$213,211$254,812▲ $41,601
Cash and Non-Interest-Bearing Accounts$160,054$234,730▲ $74,676
Land, Buildings, and Equipment, Net$33,157$20,082▼ $13,075
Total Assets$213,211$254,812▲ $41,601
Other Assets Total$20,000--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$213,211$254,812▲ $41,601
Total Liabilities and Net Assets / Fund Balance$213,211$254,812▲ $41,601

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,082$78,587$98,669
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wes SimsExecutive DiFT$77,350$77,350

Board Members and Trustees

NameTitle
Ronald DelaneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,602
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$146,083
All Other Contributions
$39,602
Change in Net Assets
$66,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$61,159
Other Expenses$35,087
Professional Fundraising Fees$14,157
Total Fundraising Expense$14,157
Grants and Similar Amounts Paid$8,405

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,813--$56,813
Fees for Services Professional Fundraising--$14,157$14,157
Fees for Services Other$13,300--$13,300
Occupancy$10,178--$10,178
Grants to Domestic Orgs$8,405--$8,405
Office Expenses$4,964--$4,964
Payroll Taxes$4,346--$4,346
Fees for Services Accounting$2,691--$2,691
Depreciation Depletion$2,275--$2,275
Insurance$1,679--$1,679
Total Functional Expenses$104,651$0$14,157$118,808
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$855,360
Gaming Direct Expenses$709,277
Professional Fundraising Fees$14,157
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

The completed form 990 & 990-t is prepared and submitted to the board prior to filing. The board reviews the returns and discusses any issues or points of note prior to filing.

Form 990, Page 6, Part VI, Line 12C

The policy is reviewed annually and any conflicts that arise are dealt with immediately and documented. All officers are educated annually on what constitutes a "conflict of interest- and how to avoid such problems.

Form 990, Page 6, Part VI, Line 19

Documents are provided upon request and are also available via the irs select check database.

Filing and Contact Details

Filer

Filer Name
Lancaster Police Athletic League
EIN
26-4127436
Phone
7406537301
Address
PO BOX 488, LANCASTER, OH 43130
Doing Business As
Lancaster Police Athletic League

Signing Officer

Name
Wes Sims
Title
Executive Director
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wes Sims
Formed
2009
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
35

Preparer

Firm
Delaney & Co Cpas
Address
1707 LANCASTER - NEWARK RD NE, LANCASTER, OH 43130
Preparer
Ronald W Delaney CPA
Phone
7406537301
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lancaster police athletic league is dedicated to providing youth in lancaster, ohio and surrounding communities with safe, constructive alternatives to life on the streets. Through after-school programs and other events focused on sports and other positive activities, we offer young people the opportunity to grow, stay engaged, and avoid involvement in illegal or harmful behavior. We believe participation in athletics and structured programs fosters good sportsmanship, strong moral character, leadership, and a lifelong commitment to serving the community.

Form 990, Page 1, Part I, Line 6

Various indiviuals volunteer to help the organization throughout the year. Some volunteers help at only one event while others volunteer for a number of events. No benefits are paid or provided to volunteers. In 2024, 35 individuals volunteered with the organization in varius ways.

Form 990, Page 2, Part III, Line 4A

The lancaster police athletic league (lpal) is dedicated to providing youth in lancaster, ohio, and neighboring communities with structured, positive alternatives to unproductive or risky behaviors. Through athletic programs, primarily centered on boxing, lpal fosters physical wellness, personal discipline, and leadership development. The lpal delivers consistent, year-round programming including daily boxing instruction, as well as numerous community events and collaborative activities with other athletic organizations. These events are designed to build teamwork, promote healthy lifestyles, and expand access to developmental opportunities for youth. In addition to youth programming, lpal actively partners with local law enforcement agencies to implement events and outreach efforts that strengthen community-police relations and promote civic engagement. The following table summarizes the events hosted or participated in by lpal during 2024, including the event name, date, number of instances, and total youth participation. Program and event summary 2024 total number of 2024 events: 237 total event participants: 3,994 daily youth boxing and training monthly totals open gym (4 nights / week) january: 18 sessions, 252 participants february: 16 sessions, 272 participants march: 17 sessions, 238 participants april: 19 sessions, 589 participants may: 17 sessions, 442 participants june: 17 sessions, 221 participants july: 19 sessions, 266 participants august: 16 sessions, 176 participants september: 18 sessions, 126 participants october: 18 sessions, 162 participants november: 16 sessions, 352 participants december: 19 sessions, 190 participants daily boxing club particpation by age group: 4-7 = 18 8-17 = 135 18 = 35 est. Individual children participants = 188 special events and community engagements: lancaster police department employee of the month recognition 1 event, 12 participants visit to criminal science program at lancaster high school 1 event, 20 participants national law enforcement appreciation day celebration 1 event, 8 participants martin luther king day celebration 1 event, 12 participants open sparring night with pwa school of professional wrestling 1 event, 65 participants champion in life youth interviews (rowan with brett dean, patricia, winter, wes sims) 4 events, 16 participants celebration of national girls & women in sports day 1 event, 8 participants read across america with officer bennett at tarhe trails elementary 1 event, 35 participants sam jones & hocking college boxing event 1 event, 8 participants law enforcement memorial ceremony 1 event, 25 participants lancaster police vs. Fire department boxing event 1 event, 100 participants participation in kids & cops 24 1 event, 100 participants visit from britain hart, bkfc strawweight champion 1 event, 31 participants co-boxing event with gmn sal sheriff's league 1 event, 32 participants lpal pool party 1 event, 75 participants july 4th lancaster parade participation 1 event, 21 participants warriors boxing open sparring session 1 event, 17 participants national night out 1 event, 25 participants lancaster police & fire battle of the badges basketball event 1 event, 25 participants trick or treat 2024 1 event, 25 participants boxing for books 1 event, 10 participants thanksgiving day parade participation 1 event, 25 participants tri-county rumble boxing exhibition 1 event, 7 participants columbus division of fire commencement ceremony celebration 1 event, 6 participants

Form 990, Page 2, Part III, Line 4D

To provide the youth from the lancaster, ohio and surrounding communities with an opportunity to stay out of trouble by participating in sports and other activities after school and during summer as opposed to roaming the streets and getting involved in illegal activities.

Form 990, Part IX, Line 11G

Contract services 5,000 0 0 scholarships 2,000 0 0 events 6,300 0 0 total 13,300 0 0

Form 990, Part XI, Line 9

Non-deductible ubit tax -25,276

Raw XML Appendix335 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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IRS990/ActivityOrMissionDesc0THE LANCASTER POLICE ATHLETIC LEAGUE IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO AND SURROUNDING COMMUNITIES WITH SAFE, CONSTRUCTIVE ALTERNATIVES TO LIFE ON THE STREETS. THROUGH AFTER-SCHOOL PROGRAMS AND OTHER EVENTS FOCUSED ON SPORTS AND OTHER POSITIVE ACTIVITIES, WE OFFER YOUNG PEOPLE THE OPPORTUNITY TO GROW, STAY ENGAGED, AND AVOID INVOLVEMENT IN ILLEGAL OR HARMFUL BEHAVIOR. WE BELIEVE PARTICIPATION IN ATHLETICS AND STRUCTURED PROGRAMS FOSTERS GOOD SPORTSMANSHIP, STRONG MORAL CHARACTER, LEADERSHIP, AND A LIFELONG COMMITMENT TO SERVING THE COMMUNITY.
IRS990/AllOtherContributionsAmt039602
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IRS990/Desc0THE LANCASTER POLICE ATHLETIC LEAGUE (LPAL) IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO, AND NEIGHBORING COMMUNITIES WITH STRUCTURED, POSITIVE ALTERNATIVES TO UNPRODUCTIVE OR RISKY BEHAVIORS. THROUGH ATHLETIC PROGRAMS, PRIMARILY CENTERED ON BOXING, LPAL FOSTERS PHYSICAL WELLNESS, PERSONAL DISCIPLINE, AND LEADERSHIP DEVELOPMENT. THE LPAL DELIVERS CONSISTENT, YEAR-ROUND PROGRAMMING INCLUDING DAILY BOXING INSTRUCTION, AS WELL AS NUMEROUS COMMUNITY EVENTS AND COLLABORATIVE ACTIVITIES WITH OTHER ATHLETIC ORGANIZATIONS. THESE EVENTS ARE DESIGNED TO BUILD TEAMWORK, PROMOTE HEALTHY LIFESTYLES, AND EXPAND ACCESS TO DEVELOPMENTAL OPPORTUNITIES FOR YOUTH. IN ADDITION TO YOUTH PROGRAMMING, LPAL ACTIVELY PARTNERS WITH LOCAL LAW ENFORCEMENT AGENCIES TO IMPLEMENT EVENTS AND OUTREACH EFFORTS THAT STRENGTHEN COMMUNITY-POLICE RELATIONS AND PROMOTE CIVIC ENGAGEMENT. THE FOLLOWING TABLE SUMMARIZES THE EVENTS HOSTED OR PARTICIPATED IN BY LPAL DURING 2024, INCLUDING THE EVENT NAME, DATE, NUMBER OF INSTANCES, AND TOTAL YOUTH PARTICIPATION. PROGRAM AND EVENT SUMMARY 2024 TOTAL NUMBER OF 2024 EVENTS: 237 TOTAL EVENT PARTICIPANTS: 3,994 DAILY YOUTH BOXING AND TRAINING MONTHLY TOTALS OPEN GYM (4 NIGHTS / WEEK) JANUARY: 18 SESSIONS, 252 PARTICIPANTS FEBRUARY: 16 SESSIONS, 272 PARTICIPANTS MARCH: 17 SESSIONS, 238 PARTICIPANTS APRIL: 19 SESSIONS, 589 PARTICIPANTS MAY: 17 SESSIONS, 442 PARTICIPANTS JUNE: 17 SESSIONS, 221 PARTICIPANTS JULY: 19 SESSIONS, 266 PARTICIPANTS AUGUST: 16 SESSIONS, 176 PARTICIPANTS SEPTEMBER: 18 SESSIONS, 126 PARTICIPANTS OCTOBER: 18 SESSIONS, 162 PARTICIPANTS NOVEMBER: 16 SESSIONS, 352 PARTICIPANTS DECEMBER: 19 SESSIONS, 190 PARTICIPANTS DAILY BOXING CLUB PARTICPATION BY AGE GROUP: 4-7 = 18 8-17 = 135 18 = 35 EST. INDIVIDUAL CHILDREN PARTICIPANTS = 188 SPECIAL EVENTS AND COMMUNITY ENGAGEMENTS: LANCASTER POLICE DEPARTMENT EMPLOYEE OF THE MONTH RECOGNITION 1 EVENT, 12 PARTICIPANTS VISIT TO CRIMINAL SCIENCE PROGRAM AT LANCASTER HIGH SCHOOL 1 EVENT, 20 PARTICIPANTS NATIONAL LAW ENFORCEMENT APPRECIATION DAY CELEBRATION 1 EVENT, 8 PARTICIPANTS MARTIN LUTHER KING DAY CELEBRATION 1 EVENT, 12 PARTICIPANTS OPEN SPARRING NIGHT WITH PWA SCHOOL OF PROFESSIONAL WRESTLING 1 EVENT, 65 PARTICIPANTS CHAMPION IN LIFE YOUTH INTERVIEWS (ROWAN WITH BRETT DEAN, PATRICIA, WINTER, WES SIMS) 4 EVENTS, 16 PARTICIPANTS CELEBRATION OF NATIONAL GIRLS & WOMEN IN SPORTS DAY 1 EVENT, 8 PARTICIPANTS READ ACROSS AMERICA WITH OFFICER BENNETT AT TARHE TRAILS ELEMENTARY 1 EVENT, 35 PARTICIPANTS SAM JONES & HOCKING COLLEGE BOXING EVENT 1 EVENT, 8 PARTICIPANTS LAW ENFORCEMENT MEMORIAL CEREMONY 1 EVENT, 25 PARTICIPANTS LANCASTER POLICE VS. FIRE DEPARTMENT BOXING EVENT 1 EVENT, 100 PARTICIPANTS PARTICIPATION IN KIDS & COPS 24 1 EVENT, 100 PARTICIPANTS VISIT FROM BRITAIN HART, BKFC STRAWWEIGHT CHAMPION 1 EVENT, 31 PARTICIPANTS CO-BOXING EVENT WITH GMN SAL SHERIFF'S LEAGUE 1 EVENT, 32 PARTICIPANTS LPAL POOL PARTY 1 EVENT, 75 PARTICIPANTS JULY 4TH LANCASTER PARADE PARTICIPATION 1 EVENT, 21 PARTICIPANTS WARRIORS BOXING OPEN SPARRING SESSION 1 EVENT, 17 PARTICIPANTS NATIONAL NIGHT OUT 1 EVENT, 25 PARTICIPANTS LANCASTER POLICE & FIRE BATTLE OF THE BADGES BASKETBALL EVENT 1 EVENT, 25 PARTICIPANTS TRICK OR TREAT 2024 1 EVENT, 25 PARTICIPANTS BOXING FOR BOOKS 1 EVENT, 10 PARTICIPANTS THANKSGIVING DAY PARADE PARTICIPATION 1 EVENT, 25 PARTICIPANTS TRI-COUNTY RUMBLE BOXING EXHIBITION 1 EVENT, 7 PARTICIPANTS COLUMBUS DIVISION OF FIRE COMMENCEMENT CEREMONY CELEBRATION 1 EVENT, 6 PARTICIPANTS
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IRS990/MissionDesc0THE LANCASTER POLICE ATHLETIC LEAGUE IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO AND SURROUNDING COMMUNITIES WITH SAFE, CONSTRUCTIVE ALTERNATIVES TO LIFE ON THE STREETS. THROUGH AFTER-SCHOOL PROGRAMS AND OTHER EVENTS FOCUSED ON SPORTS AND OTHER POSITIVE ACTIVITIES, WE OFFER YOUNG PEOPLE THE OPPORTUNITY TO GROW, STAY ENGAGED, AND AVOID INVOLVEMENT IN ILLEGAL OR HARMFUL BEHAVIOR. WE BELIEVE PARTICIPATION IN ATHLETICS AND STRUCTURED PROGRAMS FOSTERS GOOD SPORTSMANSHIP, STRONG MORAL CHARACTER, LEADERSHIP, AND A LIFELONG COMMITMENT TO SERVING THE COMMUNITY.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0PUBLIC SUPPORT SHORTFALL EXPLANATION AND RECOVERY PLAN ORGANIZATION: LANCASTER POLICE ATHLETIC LEAGUE TAX YEAR: 2024 SCHEDULE A PUBLIC SUPPORT TEST (PART II, LINE 14B) IRC SECTION: 170(B)(1)(A)(VI) BACKGROUND AND HISTORICAL COMPLIANCEFROM 2019 THROUGH 2022, LPAL CONSISTENTLY EXCEEDED THE 33.33% PUBLIC SUPPORT THRESHOLD, MAINTAINING QUALIFICATION UNDER IRC 170(B)(1)(A)(VI). IN 2019, THE PUBLIC SUPPORT PERCENTAGE WAS 79.72%. HOWEVER, BEGINNING IN 2020, PUBLIC SUPPORT BEGAN TO DECLINE SIGNIFICANTLY, FALLING TO 25.41% BY 2024. NOTE THAT DESPITE THE FALLING PERCENTAGE AND THE ISSUES NOTED BELOW, THE LPAL SUCCESSFULLY OPERATED AND FULFILLED IT'S OBLIGATION TO THE LOCAL COMMUNITY. THIS SHOWS THE DEDICATION, PERSEVERANCE AND LOVE THE ORGANIZATION AND ITS MEMBERS AND LEADERSHIP HAVE FOR THE YOUTH THEY SERVE. FACTORS CONTRIBUTING TO DECLINE THE REDUCTION IN PUBLIC SUPPORT WAS DUE TO A CONFLUENCE OF EXTERNAL AND INTERNAL CHALLENGES: COVID-19 IMPACT: THE PANDEMIC SEVERELY RESTRICTED IN-PERSON INTERACTIONS AND COMMUNITY ENGAGEMENT, WHICH ARE FOUNDATIONAL TO LPALS GRASSROOTS FUNDRAISING MODEL. THE REDUCTION IN VISIBILITY AND OPPORTUNITIES TO CONNECT WITH DONORS CONTRIBUTED TO DECLINING CONTRIBUTIONS FROM THE GENERAL PUBLIC. AGING FUNDRAISING INFRASTRUCTURE: LPAL HISTORICALLY RELIED ON A SMALL TEAM OF VOLUNTEER FUNDRAISERS WHO HAVE SINCE RETIRED OR REDUCED INVOLVEMENT DUE TO AGE-RELATED CONSTRAINTS. THIS LEFT THE ORGANIZATION WITHOUT AN ACTIVE FUNDRAISING MECHANISM DURING A CRITICAL TIME. EVENT DISRUPTION: NEARLY ALL FUNDRAISING EVENTS WERE CANCELED OR SCALED BACK DUE TO PUBLIC HEALTH CONCERNS, FURTHER IMPACTING DONATION LEVELS FROM INDIVIDUALS AND COMMUNITY GROUPS. CURRENT AND FUTURE ACTION PLAN (20252026): TO RESTORE COMPLIANCE WITH THE PUBLIC SUPPORT TEST, LPAL HAS ADOPTED A MULTI-STEP STRATEGY: BOARD RECRUITMENT FOCUSED ON FUNDRAISING EXPERTISE: THE ORGANIZATION IS ACTIVELY SEEKING NEW BOARD MEMBERS WITH PROFESSIONAL FUNDRAISING EXPERIENCE TO LEAD DEVELOPMENT INITIATIVES AND DIVERSIFY FUNDRAISING CHANNELS. REINVIGORATED COMMUNITY FUNDRAISING: LPAL HAS BEGUN INCORPORATING SIMPLE BUT CONSISTENT FUNDRAISING EFFORTS AT EVENTS, SUCH AS PASS-THE-HAT COLLECTIONS AND DONOR ACKNOWLEDGMENT SIGNAGE, TO REBUILD GRASSROOTS SUPPORT. EXPANSION OF DONOR BASE AND OUTREACH: LAUNCHING A TARGETED CAMPAIGN TO RE-ENGAGE PAST SUPPORTERS AND SOLICIT SMALL, RECURRING DONATIONS FROM A BROADER AUDIENCE. PARTNERING WITH LOCAL BUSINESSES FOR CO-BRANDED EVENT SPONSORSHIPS AND IN-KIND SUPPORT. FUNDRAISING INFRASTRUCTURE DEVELOPMENT: IMPLEMENTING DONOR MANAGEMENT TOOLS AND DEVELOPING INTERNAL PROTOCOLS FOR DONOR FOLLOW-UP AND STEWARDSHIP. SEEKING GRANT-WRITING SUPPORT AND POTENTIAL PARTNERSHIPS WITH LOCAL GRANTMAKERS. PERFORMANCE MONITORING: LPAL WILL MONITOR QUARTERLY PROGRESS TOWARD INCREASING PUBLIC SUPPORT AND WILL CONDUCT A FULL INTERNAL REVIEW AT THE END OF EACH TAX YEAR TO EVALUATE PROGRESS AND MAKE ADJUSTMENTS. TIMELINE FOR IMPROVEMENT: LPAL RECOGNIZES THAT PUBLIC SUPPORT RECOVERY MAY TAKE UP TO TWO FULL TAX YEARS. IN COORDINATION WITH IRS GUIDANCE, LPAL WILL ACTIVELY WORK TOWARD REGAINING COMPLIANCE BY THE END OF TAX YEAR 2026, WITH THE GOAL OF EXCEEDING THE 33.33% PUBLIC SUPPORT THRESHOLD ONCE AGAIN.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PUBLIC SUPPORT SHORTFALL EXPLANATION AND RECOVERY PLAN ORGANIZATION: LANCASTER POLICE ATHLETIC LEAGUE TAX YEAR: 2024 SCHEDULE A PUBLIC SUPPORT TEST (PART II, LINE 14B) IRC SECTION: 170(B)(1)(A)(VI) BACKGROUND AND HISTORICAL COMPLIANCEFROM 2019 THROUGH 2022, LPAL CONSISTENTLY EXCEEDED THE 33.33% PUBLIC SUPPORT THRESHOLD, MAINTAINING QUALIFICATION UNDER IRC 170(B)(1)(A)(VI). IN 2019, THE PUBLIC SUPPORT PERCENTAGE WAS 79.72%. HOWEVER, BEGINNING IN 2020, PUBLIC SUPPORT BEGAN TO DECLINE SIGNIFICANTLY, FALLING TO 25.41% BY 2024. NOTE THAT DESPITE THE FALLING PERCENTAGE AND THE ISSUES NOTED BELOW, THE LPAL SUCCESSFULLY OPERATED AND FULFILLED IT'S OBLIGATION TO THE LOCAL COMMUNITY. THIS SHOWS THE DEDICATION, PERSEVERANCE AND LOVE THE ORGANIZATION AND ITS MEMBERS AND LEADERSHIP HAVE FOR THE YOUTH THEY SERVE. FACTORS CONTRIBUTING TO DECLINE THE REDUCTION IN PUBLIC SUPPORT WAS DUE TO A CONFLUENCE OF EXTERNAL AND INTERNAL CHALLENGES: COVID-19 IMPACT: THE PANDEMIC SEVERELY RESTRICTED IN-PERSON INTERACTIONS AND COMMUNITY ENGAGEMENT, WHICH ARE FOUNDATIONAL TO LPALS GRASSROOTS FUNDRAISING MODEL. THE REDUCTION IN VISIBILITY AND OPPORTUNITIES TO CONNECT WITH DONORS CONTRIBUTED TO DECLINING CONTRIBUTIONS FROM THE GENERAL PUBLIC. AGING FUNDRAISING INFRASTRUCTURE: LPAL HISTORICALLY RELIED ON A SMALL TEAM OF VOLUNTEER FUNDRAISERS WHO HAVE SINCE RETIRED OR REDUCED INVOLVEMENT DUE TO AGE-RELATED CONSTRAINTS. THIS LEFT THE ORGANIZATION WITHOUT AN ACTIVE FUNDRAISING MECHANISM DURING A CRITICAL TIME. EVENT DISRUPTION: NEARLY ALL FUNDRAISING EVENTS WERE CANCELED OR SCALED BACK DUE TO PUBLIC HEALTH CONCERNS, FURTHER IMPACTING DONATION LEVELS FROM INDIVIDUALS AND COMMUNITY GROUPS. CURRENT AND FUTURE ACTION PLAN (20252026): TO RESTORE COMPLIANCE WITH THE PUBLIC SUPPORT TEST, LPAL HAS ADOPTED A MULTI-STEP STRATEGY: BOARD RECRUITMENT FOCUSED ON FUNDRAISING EXPERTISE: THE ORGANIZATION IS ACTIVELY SEEKING NEW BOARD MEMBERS WITH PROFESSIONAL FUNDRAISING EXPERIENCE TO LEAD DEVELOPMENT INITIATIVES AND DIVERSIFY FUNDRAISING CHANNELS. REINVIGORATED COMMUNITY FUNDRAISING: LPAL HAS BEGUN INCORPORATING SIMPLE BUT CONSISTENT FUNDRAISING EFFORTS AT EVENTS, SUCH AS PASS-THE-HAT COLLECTIONS AND DONOR ACKNOWLEDGMENT SIGNAGE, TO REBUILD GRASSROOTS SUPPORT. EXPANSION OF DONOR BASE AND OUTREACH: LAUNCHING A TARGETED CAMPAIGN TO RE-ENGAGE PAST SUPPORTERS AND SOLICIT SMALL, RECURRING DONATIONS FROM A BROADER AUDIENCE. PARTNERING WITH LOCAL BUSINESSES FOR CO-BRANDED EVENT SPONSORSHIPS AND IN-KIND SUPPORT. FUNDRAISING INFRASTRUCTURE DEVELOPMENT: IMPLEMENTING DONOR MANAGEMENT TOOLS AND DEVELOPING INTERNAL PROTOCOLS FOR DONOR FOLLOW-UP AND STEWARDSHIP. SEEKING GRANT-WRITING SUPPORT AND POTENTIAL PARTNERSHIPS WITH LOCAL GRANTMAKERS. PERFORMANCE MONITORING: LPAL WILL MONITOR QUARTERLY PROGRESS TOWARD INCREASING PUBLIC SUPPORT AND WILL CONDUCT A FULL INTERNAL REVIEW AT THE END OF EACH TAX YEAR TO EVALUATE PROGRESS AND MAKE ADJUSTMENTS. TIMELINE FOR IMPROVEMENT: LPAL RECOGNIZES THAT PUBLIC SUPPORT RECOVERY MAY TAKE UP TO TWO FULL TAX YEARS. IN COORDINATION WITH IRS GUIDANCE, LPAL WILL ACTIVELY WORK TOWARD REGAINING COMPLIANCE BY THE END OF TAX YEAR 2026, WITH THE GOAL OF EXCEEDING THE 33.33% PUBLIC SUPPORT THRESHOLD ONCE AGAIN.
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IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES PULL-TAB PROGRAM
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IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0125 W MULBERRY ST
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DELANEY & CO CPA'S
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING & PAYROLL
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0RON DELANEY, CPA, IS A FOUNDING MEMBER OF THE LANCASTER POLICE ATHLETIC LEAGUE AND CURRENTLY SERVES AS TREASURER ON THE ORGANIZATIONS BOARD OF DIRECTORS. HIS FIRM, DELANEY & CO., CPA, PROVIDES PAYROLL, ACCOUNTING, AND TAX PREPARATION SERVICES TO THE ORGANIZATION. THESE SERVICES ARE PROVIDED UNDER STANDARD TERMS, AND THE ORGANIZATION IS CHARGED RATES CONSISTENT WITH THOSE CHARGED TO UNRELATED THIRD-PARTY CLIENTS. ADDITIONALLY, DELANEY & CO., CPA DOES NOT BILL THE ORGANIZATION FOR CERTAIN ADMINISTRATIVE AND ADVISORY SERVICES. THE VALUE OF THESE UNBILLED SERVICES IS TREATED AS AN IN-KIND DONATION TO THE ORGANIZATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LANCASTER POLICE ATHLETIC LEAGUE IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO AND SURROUNDING COMMUNITIES WITH SAFE, CONSTRUCTIVE ALTERNATIVES TO LIFE ON THE STREETS. THROUGH AFTER-SCHOOL PROGRAMS AND OTHER EVENTS FOCUSED ON SPORTS AND OTHER POSITIVE ACTIVITIES, WE OFFER YOUNG PEOPLE THE OPPORTUNITY TO GROW, STAY ENGAGED, AND AVOID INVOLVEMENT IN ILLEGAL OR HARMFUL BEHAVIOR. WE BELIEVE PARTICIPATION IN ATHLETICS AND STRUCTURED PROGRAMS FOSTERS GOOD SPORTSMANSHIP, STRONG MORAL CHARACTER, LEADERSHIP, AND A LIFELONG COMMITMENT TO SERVING THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VARIOUS INDIVIUALS VOLUNTEER TO HELP THE ORGANIZATION THROUGHOUT THE YEAR. SOME VOLUNTEERS HELP AT ONLY ONE EVENT WHILE OTHERS VOLUNTEER FOR A NUMBER OF EVENTS. NO BENEFITS ARE PAID OR PROVIDED TO VOLUNTEERS. IN 2024, 35 INDIVIDUALS VOLUNTEERED WITH THE ORGANIZATION IN VARIUS WAYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LANCASTER POLICE ATHLETIC LEAGUE (LPAL) IS DEDICATED TO PROVIDING YOUTH IN LANCASTER, OHIO, AND NEIGHBORING COMMUNITIES WITH STRUCTURED, POSITIVE ALTERNATIVES TO UNPRODUCTIVE OR RISKY BEHAVIORS. THROUGH ATHLETIC PROGRAMS, PRIMARILY CENTERED ON BOXING, LPAL FOSTERS PHYSICAL WELLNESS, PERSONAL DISCIPLINE, AND LEADERSHIP DEVELOPMENT. THE LPAL DELIVERS CONSISTENT, YEAR-ROUND PROGRAMMING INCLUDING DAILY BOXING INSTRUCTION, AS WELL AS NUMEROUS COMMUNITY EVENTS AND COLLABORATIVE ACTIVITIES WITH OTHER ATHLETIC ORGANIZATIONS. THESE EVENTS ARE DESIGNED TO BUILD TEAMWORK, PROMOTE HEALTHY LIFESTYLES, AND EXPAND ACCESS TO DEVELOPMENTAL OPPORTUNITIES FOR YOUTH. IN ADDITION TO YOUTH PROGRAMMING, LPAL ACTIVELY PARTNERS WITH LOCAL LAW ENFORCEMENT AGENCIES TO IMPLEMENT EVENTS AND OUTREACH EFFORTS THAT STRENGTHEN COMMUNITY-POLICE RELATIONS AND PROMOTE CIVIC ENGAGEMENT. THE FOLLOWING TABLE SUMMARIZES THE EVENTS HOSTED OR PARTICIPATED IN BY LPAL DURING 2024, INCLUDING THE EVENT NAME, DATE, NUMBER OF INSTANCES, AND TOTAL YOUTH PARTICIPATION. PROGRAM AND EVENT SUMMARY 2024 TOTAL NUMBER OF 2024 EVENTS: 237 TOTAL EVENT PARTICIPANTS: 3,994 DAILY YOUTH BOXING AND TRAINING MONTHLY TOTALS OPEN GYM (4 NIGHTS / WEEK) JANUARY: 18 SESSIONS, 252 PARTICIPANTS FEBRUARY: 16 SESSIONS, 272 PARTICIPANTS MARCH: 17 SESSIONS, 238 PARTICIPANTS APRIL: 19 SESSIONS, 589 PARTICIPANTS MAY: 17 SESSIONS, 442 PARTICIPANTS JUNE: 17 SESSIONS, 221 PARTICIPANTS JULY: 19 SESSIONS, 266 PARTICIPANTS AUGUST: 16 SESSIONS, 176 PARTICIPANTS SEPTEMBER: 18 SESSIONS, 126 PARTICIPANTS OCTOBER: 18 SESSIONS, 162 PARTICIPANTS NOVEMBER: 16 SESSIONS, 352 PARTICIPANTS DECEMBER: 19 SESSIONS, 190 PARTICIPANTS DAILY BOXING CLUB PARTICPATION BY AGE GROUP: 4-7 = 18 8-17 = 135 18 = 35 EST. INDIVIDUAL CHILDREN PARTICIPANTS = 188 SPECIAL EVENTS AND COMMUNITY ENGAGEMENTS: LANCASTER POLICE DEPARTMENT EMPLOYEE OF THE MONTH RECOGNITION 1 EVENT, 12 PARTICIPANTS VISIT TO CRIMINAL SCIENCE PROGRAM AT LANCASTER HIGH SCHOOL 1 EVENT, 20 PARTICIPANTS NATIONAL LAW ENFORCEMENT APPRECIATION DAY CELEBRATION 1 EVENT, 8 PARTICIPANTS MARTIN LUTHER KING DAY CELEBRATION 1 EVENT, 12 PARTICIPANTS OPEN SPARRING NIGHT WITH PWA SCHOOL OF PROFESSIONAL WRESTLING 1 EVENT, 65 PARTICIPANTS CHAMPION IN LIFE YOUTH INTERVIEWS (ROWAN WITH BRETT DEAN, PATRICIA, WINTER, WES SIMS) 4 EVENTS, 16 PARTICIPANTS CELEBRATION OF NATIONAL GIRLS & WOMEN IN SPORTS DAY 1 EVENT, 8 PARTICIPANTS READ ACROSS AMERICA WITH OFFICER BENNETT AT TARHE TRAILS ELEMENTARY 1 EVENT, 35 PARTICIPANTS SAM JONES & HOCKING COLLEGE BOXING EVENT 1 EVENT, 8 PARTICIPANTS LAW ENFORCEMENT MEMORIAL CEREMONY 1 EVENT, 25 PARTICIPANTS LANCASTER POLICE VS. FIRE DEPARTMENT BOXING EVENT 1 EVENT, 100 PARTICIPANTS PARTICIPATION IN KIDS & COPS 24 1 EVENT, 100 PARTICIPANTS VISIT FROM BRITAIN HART, BKFC STRAWWEIGHT CHAMPION 1 EVENT, 31 PARTICIPANTS CO-BOXING EVENT WITH GMN SAL SHERIFF'S LEAGUE 1 EVENT, 32 PARTICIPANTS LPAL POOL PARTY 1 EVENT, 75 PARTICIPANTS JULY 4TH LANCASTER PARADE PARTICIPATION 1 EVENT, 21 PARTICIPANTS WARRIORS BOXING OPEN SPARRING SESSION 1 EVENT, 17 PARTICIPANTS NATIONAL NIGHT OUT 1 EVENT, 25 PARTICIPANTS LANCASTER POLICE & FIRE BATTLE OF THE BADGES BASKETBALL EVENT 1 EVENT, 25 PARTICIPANTS TRICK OR TREAT 2024 1 EVENT, 25 PARTICIPANTS BOXING FOR BOOKS 1 EVENT, 10 PARTICIPANTS THANKSGIVING DAY PARADE PARTICIPATION 1 EVENT, 25 PARTICIPANTS TRI-COUNTY RUMBLE BOXING EXHIBITION 1 EVENT, 7 PARTICIPANTS COLUMBUS DIVISION OF FIRE COMMENCEMENT CEREMONY CELEBRATION 1 EVENT, 6 PARTICIPANTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE THE YOUTH FROM THE LANCASTER, OHIO AND SURROUNDING COMMUNITIES WITH AN OPPORTUNITY TO STAY OUT OF TROUBLE BY PARTICIPATING IN SPORTS AND OTHER ACTIVITIES AFTER SCHOOL AND DURING SUMMER AS OPPOSED TO ROAMING THE STREETS AND GETTING INVOLVED IN ILLEGAL ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPLETED FORM 990 & 990-T IS PREPARED AND SUBMITTED TO THE BOARD PRIOR TO FILING. THE BOARD REVIEWS THE RETURNS AND DISCUSSES ANY ISSUES OR POINTS OF NOTE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE POLICY IS REVIEWED ANNUALLY AND ANY CONFLICTS THAT ARISE ARE DEALT WITH IMMEDIATELY AND DOCUMENTED. ALL OFFICERS ARE EDUCATED ANNUALLY ON WHAT CONSTITUTES A "CONFLICT OF INTEREST- AND HOW TO AVOID SUCH PROBLEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE PROVIDED UPON REQUEST AND ARE ALSO AVAILABLE VIA THE IRS SELECT CHECK DATABASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT SERVICES 5,000 0 0 SCHOLARSHIPS 2,000 0 0 EVENTS 6,300 0 0 TOTAL 13,300 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NON-DEDUCTIBLE UBIT TAX -25,276
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD W DELANEY CPA
ReturnHeader/ReturnTs02025-05-21T11:50:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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