CLEVELAND POLICE ATHLETIC LEAGUE: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CLEVELAND POLICE ATHLETIC LEAGUE (EIN 34-1002813)
- Tax period
- 2013-06-01 to 2014-05-31
- Filed
- 2015-03-26
- IRS object ID
- 201510859349200401
- Schema version
- 2013v4.0
- 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 | 2015-03-26T06:25:17-05:00 | ReturnTs |
| Tax Period End | 2014-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341602442 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | H & J CERTIFIED PUBLIC ACCOUNTANTS INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7555 FREDLE DR STE 110 | AddressLine1 |
| City | CONCORD | City |
| State | OH | State |
| ZIP Code | 44077 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341002813 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEVELAND POLICE ATHLETIC LEAGUE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | POLI | BusinessNameControlTxt |
| Phone | 2166233360 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 ONTARIO ST | AddressLine1 |
| Address Line2 | ROOM/SUITE 1ST FL | AddressLine2 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 44113 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT KUMAZEC | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2166233360 | PhoneNum |
| Signature | 2015-04-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROLLAND B STANDISH | PreparerPersonNm |
| PTIN | P00169705 | PTIN |
| Phone | 4409512997 | PhoneNum |
| Preparation | 2015-03-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.CLEVELANDPAL.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $41,804 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $41,804 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $41,804 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $1,613 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $913 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $32,489 | OtherExpensesTotalAmt |
| Total Expenses | $35,015 | TotalExpensesAmt |
| Excess Or Deficit For Year | $6,789 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$64,948 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$58,159 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60 | BOYAmt |
| EOY | $2,012 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $779 | BOYAmt |
| EOY | $779 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $839 | BOYAmt |
| EOY | $2,791 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,787 | BOYAmt |
| EOY | $60,950 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$64,948 | BOYAmt |
| EOY | -$58,159 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | SEE SCHEDULE O. - TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING RECREATIONAL AND ATHLETIC ACTIVITIES - FOSTER POSITIVE INTERACTIONS BETWEEN POLICE OFFICERS AND YOUTH - HELP KEEP CHILDREN OUT OF TROUBLE AND FOCUSED ON BECOMING GOOD CITIZENS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SINCE ITS INCEPTION THE POLICE ATHLETIC LEAGUE HAS PROVIDED OPPORTUNITIES FOR CHILDREN IN THE COMMUNITY TO PARTICIPATE IN POSITIVE, WHOLESOME SPORTS, RECREATIONAL, AND EXTRACURRICULAR ACTIVITIES - PROVIDING THOUSAND OF CHILDREN BETWEEN THE AGES OF 5 AND 21 WITH AN ALTERNATIVE TO LIFE ON THE STREETS. PAL HOPES TO DIVERT CHILDREN FROM NEGATIVE INFLUENCES AND ENHANCE A CHILD'S INDIVIDUAL SELF-ESTEEM, DISCIPLINE, AND ACTUALIZATION. PAL COACH'S HELP PROVIDE GOOD ROLE MODELS FOR THE CHILDREN TO INTERACT WITH AS THEY DEVELOP INTO ADULTHOOD. CLEVELAND PAL SPONSORS MANY SPORT ACTIVITIES THROUGHOUT THE YEAR INCLUDING: FOOTBALL, BOXING, BASEBALL, BASKETBALL, GOLF, TENNIS, AND OTHERS. THE VAST MAJORITY OF PAL KIDS COME FROM MINORITY AND LOW INCOME FAMILIES. OVER 3,000 CHILDREN PARTIPATED IN THESE ACTIVITIES IN FOR THE YEAR ENDED MAY 31, 2014. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $29,327 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,327 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| ROBERT KUMAZEC | ||
| EXEC DIR | 5.00 | $0 |
| STEPHEN PIGOTT | ||
| PRESIDENT | 5.00 | $0 |
| WAYNE TOROK | ||
| VICE PRES | 5.00 | $0 |
| CYNTHIA MUMFORD | ||
| TREASURER | 5.00 | $0 |
| CHARLES LANE III | ||
| SECRETARY | 5.00 | $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 | Yes (true) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $11,296 | LoansToFromOfficersAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT KUMAZEC | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 ONTARIO ST | AddressLine1 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 44113 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2166233360 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,276 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $146,008 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,134 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,804 | CurrentTaxYearAmt |
| Total | $426,883 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,276 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $146,008 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,134 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,804 | CurrentTaxYearAmt |
| Total | $426,883 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $426,883 | PublicSupportTotal170Amt |
| Total Support | $426,883 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96650 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT KUMAZEC | PersonNm |
| Relationship With Org | EXECUTIVE DIRECTOR | RelationshipWithOrgTxt |
| Loan Purpose | OPERATING CASH | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $11,296 | OriginalPrincipalAmt |
| Balance Due | $11,296 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | false | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $11,296 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES OFFICE 3,032 TRAVEL 1,683 INTEREST 1,636 DUES & SUBSCRIPTIONS 700 PROGRAM EXPENSES 24,299 MISC TAXES 156 MISCELLANEOUS 865 SMALL EQUIPMENT 118 TOTAL 32,489 |
| FORM 990-EZ, PART II, LINE 24 | EQUIPMENT 31,178 31,178 LESS ACCUMULATED DEPRECIATION 31,178 31,178 DEPOSITS 779 779 TOTAL 779 779 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 6,772 0 BANK OVERDRAFT 203 0 LOANS FROM OFFICERS 9,158 11,296 MORTGAGE AND OTHER NOTES PAYABLE 49,654 49,654 |
| FORM 990-EZ, PART III | SEE SCHEDULE O. - TO PROVIDE A SAFE AND FUN ENVIRONMENT FOR CHILDREN DURING RECREATIONAL AND ATHLETIC ACTIVITIES - FOSTER POSITIVE INTERACTIONS BETWEEN POLICE OFFICERS AND YOUTH - HELP KEEP CHILDREN OUT OF TROUBLE AND FOCUSED ON BECOMING GOOD CITIZENS |
| FORM 990-EZ, PART III, LINE 28 | SINCE ITS INCEPTION THE POLICE ATHLETIC LEAGUE HAS PROVIDED OPPORTUNITIES FOR CHILDREN IN THE COMMUNITY TO PARTICIPATE IN POSITIVE, WHOLESOME SPORTS, RECREATIONAL, AND EXTRACURRICULAR ACTIVITIES - PROVIDING THOUSAND OF CHILDREN BETWEEN THE AGES OF 5 AND 21 WITH AN ALTERNATIVE TO LIFE ON THE STREETS. PAL HOPES TO DIVERT CHILDREN FROM NEGATIVE INFLUENCES AND ENHANCE A CHILD'S INDIVIDUAL SELF-ESTEEM, DISCIPLINE, AND ACTUALIZATION. PAL COACH'S HELP PROVIDE GOOD ROLE MODELS FOR THE CHILDREN TO INTERACT WITH AS THEY DEVELOP INTO ADULTHOOD. CLEVELAND PAL SPONSORS MANY SPORT ACTIVITIES THROUGHOUT THE YEAR INCLUDING: FOOTBALL, BOXING, BASEBALL, BASKETBALL, GOLF, TENNIS, AND OTHERS. THE VAST MAJORITY OF PAL KIDS COME FROM MINORITY AND LOW INCOME FAMILIES. OVER 3,000 CHILDREN PARTIPATED IN THESE ACTIVITIES IN FOR THE YEAR ENDED MAY 31, 2014. |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (5 entries)
| ROBERT KUMAZEC |
| STEPHEN PIGOTT |
| WAYNE TOROK |
| CYNTHIA MUMFORD |
| CHARLES LANE III |
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