LAGUNA BEACH POLICE AND COMMUNITY FOUNDATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LAGUNA BEACH POLICE AND COMMUNITY FOUNDATION (EIN 83-3307572)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-14
- IRS object ID
- 202541349349204314
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T12:22:14-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 474850285 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCUDATA & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 FOREST AVE | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833307572 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAGUNA BEACH POLICE AND COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAGU | BusinessNameControlTxt |
| Phone | 9493228590 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 888 | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92652 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GLENN GRAY | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gregory M Ward CPA | PreparerPersonNm |
| PTIN | P01702006 | PTIN |
| Phone | 9494973371 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | LBPCF.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $156,715 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $156,715 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $16,977 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$16,977 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $139,738 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $16,600 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $2,901 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,294 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $166 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $61,296 | OtherExpensesTotalAmt |
| Total Expenses | $82,257 | TotalExpensesAmt |
| Excess Or Deficit For Year | $57,481 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $145,384 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $202,865 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,244 | BOYAmt |
| EOY | $198,987 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,140 | BOYAmt |
| EOY | $3,878 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,384 | BOYAmt |
| EOY | $202,865 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,384 | BOYAmt |
| EOY | $202,865 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The Foundation's mission is to enhance the Laguna Beach Police Department and public safety, serve its officers and staff, and improve community relations and communications. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | The Foundation's programs consist of raising funds through Board dues, cash and in-kind donations, and fundraising events with the intent to distribute those donations to provide (i) emergency assistance, (ii) educational assistance, (iii) help fund enrichment activities, (iv) support the physical, mental and financial wellness of PD employees, and (v) help acquire important job performance equipment. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $16,600 | GrantsAndAllocationsAmt |
| Program Service Expenses | $54,111 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $54,111 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (17 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| GLENN GRAY | ||
| President/Treas | 3.00 | $0 |
| TOM GIBBS | ||
| Vice President | 2.00 | $0 |
| MATT LAWSON | ||
| Director | 1.00 | $0 |
| MARIANN TRACY | ||
| Secretary | 2.00 | $0 |
| LOREN CARROLL | ||
| Director | 1.00 | $0 |
| STEVE CHADIMA | ||
| Director | 3.00 | $0 |
| JOE HANAUER | ||
| Director | 1.00 | $0 |
| AMBER OFFIELD | ||
| Director | 2.00 | $0 |
| PAULA HORNBUCKLE-ARNOLD | ||
| Mnging Director | 3.00 | $0 |
| ALESSANDRO PIROZZI | ||
| Director | 2.00 | $0 |
| SUZANNE MELLOR | ||
| Director | 1.00 | $0 |
| NOLAN MIURA | ||
| Director | 1.00 | $0 |
| PHYLLIS PHILLIPS | ||
| Director | 1.00 | $0 |
| BOB ROPER | ||
| Director | 1.00 | $0 |
| DAN HANSON | ||
| Director | 1.00 | $0 |
| ED LAINFIESTA | ||
| Director | 1.00 | $0 |
| JEFF CALVERT | ||
| Police Chief | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GLENN GRAY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 888 | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9493228590 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,182 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,115 | CurrentTaxYearAmt |
| Total | $304,196 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,182 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,115 | CurrentTaxYearAmt |
| Total | $304,196 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,455 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,805 | CurrentTaxYearAmt |
| Total | $181,160 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,455 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,805 | CurrentTaxYearAmt |
| Total | $181,160 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $123,036 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,182 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,115 | CurrentTaxYearAmt |
| Total | $304,196 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.40450 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.2 | | Donee's Name: LAGUNA BEACH POLICE DEPARTMENT HOLIDAYS | Donee's Address: 505 FOREST AVE LAGUNA BEACH CA 92651 | Cash Amount Given: $8100 |
| Other Expenses.1001 | Advertising and Promotion $8400 |
| Other Expenses.1002 | Office Expenses $2913 |
| Other Expenses.1009 | Depreciation $41140 |
| Other Expenses.1 | OUTREACH $3850 |
| Other Expenses.2 | CUSTOM MIRRORS - WELLNESS $2576 |
| Other Expenses.3 | GYM EQUIPMENT $1723 |
| Other Expenses.4 | WEBSITE $694 |
| Other Assets.1001 | Automobiles - Beginning $21600 Automobiles - Ending $0 |
| Other Assets.1003 | Machinery and Equipment - Beginning $19540 Machinery and Equipment - Ending $0 |
| Other Assets.1 | 100 Smith & Wesson Knives - Beginning $0 100 Smith & Wesson Knives - Ending $3878 |
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