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Tax-deductible

Bellefonte, PA501(c)(3)Human Services EIN 46-4691684Revenue $416K in FY2024

On file with the IRS186 Hancock Rd, 16823-8277 · Bellefonte, PATax-exempt since Jul 2014Publicly supported charity — 170(b)(1)(A)(vi)

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To raise money to take children of police officers who have lost their lives by using christmas shopping and to provide a college fund for cchildren of police officers in need

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 15 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $36K a year · 11% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$416K
+20% vs prior year
Spent
$348K
To programs
100%
Net assets
$369K
By yearFY2020–FY2024
Revenue
$416K
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$331K
FY2021$365K
FY2022$263K
FY2023$346K
FY2024$416K
Expenses
$348K
FY2024▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$327K
FY2021$379K
FY2022$147K
FY2023$338K
FY2024$348K
Net assets
$369K
FY2024▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2020$178K
FY2021$187K
FY2022$303K
FY2023$311K
FY2024$369K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $348K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Craaig Polen
President
$0Pt VII · Sec A
Paul Polen
Board Member
$0Pt VII · Sec A
Wilbur Lloyd
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Thomas Sullivan
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides Christmas shopping and college funds for children of fallen police officers.

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Provided by the organization

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1 program · $348K · in their own filed words · FY2024
01

All expenses to operate this tax exempt entity to provide for children of deceased police officers.

$348Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Amazonsmile FoundationFY2023$3K
Total grants receivedfrom 1 funder$3K
Grants paid · 5 grants · $39K · 2020–2024
Unitemized GrantFY2024$1,000
Various Individuals None Over LimitFY2021$13,200
Unitemized GrantFY2021$1,000
Unitemized GrantFY2020$17,098
Individual RecipientFY2020$6,478

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$416K
Ln 12
Gifts and grantsLn 1h$358K
Fees for servicesLn 2g$58K
Money outPt IX
$348K
Ln 25
Programscol B$348K
Owns and owesPt X
$369K
net assets · Ln 32
Cash and savingsLn 1–2$216K
Total assetsLn 16$369K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$358K
Fundraising eventsLn 1c$358K
Fees for servicesLn 2g$58K
Total revenueLn 12$416K
Assets in detailPt X, end of year
CashLn 1$216K
Cash and savings togetherLn 1–2$216K
Land, buildings, equipmentLn 10c$34K
Total assetsLn 16$369K
LiabilitiesLn 26$0
Net assetsLn 32$369K
OperationsPt I, VI
EmployeesI 50
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$238K$216K
Land, buildings, equipmentLn 10c$34K$34K
Total assetsLn 16$367K$369K
LiabilitiesLn 26$55K$0
Net assetsLn 32$311K$369K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$13K$13K
Grants to domestic individualsLn 2$25K$25K
Management feesLn 11a$22K$22K
Accounting feesLn 11c$150$150
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$877$877
Information technologyLn 14$6K$6K
OccupancyLn 16$24K$24K
TravelLn 17$816$816
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$235K$235K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$348K$348K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $416K$348K$68K$369K 990 PDF
FY2023 $346K$338K$9K$311K 990 PDF
FY2022 $263K$147K$116K$303K 990 PDF
FY2021 $365K$379K−$14K$187K 990 PDF
FY2020 $331K$327K$3K$178K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $416,017 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $238,046$357,698
I-9 Program service revenuePrior year $108,350$58,319
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $346,396$416,017
I-13 Grants and similar amounts paidPrior year $14,000$37,555
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $323,789$310,625
I-18 Total expensesPrior year $337,789$348,180
I-19 Revenue less expensesPrior year $8,607$67,837
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $416,017 across 5 lines filed
VIII-1c Fundraising events$357,698
VIII-1h Total contributions, gifts and grants$357,698
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $58,319$58,319
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $58,319 · Unrelated business $0 · Excluded from tax $0$416,017
Part IX · Statement of functional expenses $348,180 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $13,000$13,000
IX-2 Grants to domestic individualsPrograms $24,555$24,555
IX-11a Management feesPrograms $22,500$22,500
IX-11c Accounting feesPrograms $150$150
IX-12 Advertising and promotionPrograms $1,656$1,656
IX-13 Office expensesPrograms $877$877
IX-14 Information technologyPrograms $5,776$5,776
IX-16 OccupancyPrograms $24,400$24,400
IX-17 TravelPrograms $816$816
IX-22 Depreciation, depletion and amortizationPrograms $10,606$10,606
IX-23 InsurancePrograms $5,721$5,721
IX-24 Other expenses (24a–d)Programs $234,846$234,846
IX-24e All other expensesPrograms $3,277$3,277
IX-25 Total functional expensesPrograms $348,180 · Management $0 · Fundraising $0$348,180
Part X · Balance sheet $368,506 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $238,151$216,166
X-8 Inventories for sale or useStart of year $95,000$95,000
X-9 Prepaid expenses and deferred charges$23,753
X-10c Land, buildings and equipment, netStart of year $33,587$33,587
X-16 Total assetsStart of year $366,738$368,506
X-26 Total liabilitiesStart of year $55,418$0
X-32 Total net assets or fund balancesStart of year $311,320$368,506
X-33 Total liabilities and net assetsStart of year $366,738$368,506
Part XI · Reconciliation of net assets $368,506 net assets at year end
XI-1 Total revenue$416,017
XI-2 Total expenses$348,180
XI-3 Revenue less expenses$67,837
XI-4 Net assets at start of year$311,320
XI-9 Other changes in net assets−$10,651
XI-10 Net assets at end of year$368,506

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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