2024-11-15T14:48:11-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 383314318 DETROIT POLICE ATHLETIC LEAGUE INCORPORATED DETR 3138331600 1680 MICHIGAN AVENUE DETROIT MI 48216 FREDERICK HUNTER CHIEF EXECUTIVE OFFICER 3138331600 2024-11-15 1 1 TROY MARINE CPA P00187863 4147775500 2024-11-14 2023 2024-10-15 13:58:12Z FREDERICK HUNTER 1680 MICHIGAN AVENUE DETROIT MI 48216 15010317 0 X WWW.DETROITPAL.ORG X 1996 MI DETROIT POLICE ATHLETIC LEAGUE, INCORPORATED ("DETROIT PAL") IS A CHARACTER-BUILDING YOUTH SPORTS ORGANIZATION THAT OFFERS SIGNIFICANT LEADERSHIP DEVELOPMENT OPPORTUNITIES THROUGH COACH AND MENTOR RELATIONSHIPS AND PEER-TO-PEER ENGAGEMENT. DETROIT PAL OPERATES CITY-WIDE, YEAR-ROUND YOUTH LEAGUES, CAMPS, AND ACADEMIES IN 12 DIFFERENT SPORTS THAT FOCUS ON CHARACTER DEVELOPMENT, AS WELL AS HEALTHY AND ACTIVE LIFESTYLES. DETROIT PAL'S CUSTOM VOLUNTEER TRAINING ENSURES THAT VOLUNTEER COACHES AND MENTORS ARE EFFECTIVELY USING THE VEHICLE OF YOUTH SPORTS TO CREATE POSITIVE DEVELOPMENTAL OUTCOMES FOR CHILDREN. EACH YEAR, DETROIT PAL STRENGTHENS THE BODIES, MINDS, AND SPIRITS OF OVER 8,000 DETROIT YOUTHS, AGES 4 THROUGH 19, WITH THE ASSISTANCE OF OVER 900 VOLUNTEERS. 20 20 50 925 -1482 0 2586088 3266628 262168 226424 0 5179 28014 11089754 2876270 14587985 0 0 0 0 1231907 1505909 0 75000 353043 3045796 1942854 4277703 3523763 -1401433 11064222 15528185 16021227 11866427 473508 3661758 15547719 X DETROIT PAL, WORKING IN PARTNERSHIP WITH THE POLICE DEPARTMENT AND COMMUNITY VOLUNTEERS, HAS THE MISSION TO HELP YOUTH FIND THEIR GREATNESS THROUGH ATHLETIC PROGRAMS AND YOUTH ENRICHMENT OPPORTUNITIES. THE OVERARCHING GOAL OF DETROIT PAL IS TO HELP PROVIDE YOUNG PEOPLE WITH THE SUPPORT AND TOOLS NECESSARY FOR THEM TO ACHIEVE THEIR HIGHEST POTENTIAL AS ADULTS. DETROIT PAL HARNESSES THE POWERFUL DRAW OF SPORTS PARTICIPATION TO ENGAGE CHILDREN IN POSITIVE YOUTH DEVELOPMENT EXPERIENCES WHILE TEACHING OUR GREAT MODEL FOCUSING ON GOALSETTING, RESILIENCE, EMBRACING A HEALTHY LIFESTYLE, ACCOUNTABILITY, AND TEAMWORK. DETROIT PAL HAS BEEN SERVING YOUTH FOR OVER 50 YEARS AS A TRUSTED SOURCE THAT ADDS VALUE TO THE COMMUNITY. 0 0 454913 125824 BOYS & GIRLS SCHOOL BASKETBALL IS A PROGRAM PAL HAS RUN FOR OVER 20 YEARS. WE WORK DIRECTLY WITH SCHOOLS THROUGHOUT THE DETROIT AND GREATER DETROIT AREA TO ORGANIZE, ADMINISTER, AND OPERATE MIDDLE SCHOOL AND ELEMENTARY BASKETBALL LEAGUES FOR STUDENT-ATHLETES AT A VARIETY OFCHARTER, PUBLIC, AND PRIVATE SCHOOLS.DURING OUR 2023 SEASON, WE HAD 82 TEAMS REPRESENTING 1200 YOUTH AND 125 VOLUNTEERS. TEAMS WERE INVOLVED IN THE PROGRAM AN AVERAGE OF 10 HOURS PER WEEK FOR A 12-WEEK PROGRAM THAT TEACHES LIFE LESSONS THROUGH SPORTS INCLUDING GOALSETTING, RESILIENCE, EMBRACING HEALTH, AND ACCOUNTABILITY. OUR LEAGUE IS SUCCESSFUL BECAUSE WE BRING TOGETHER A VARIETY OF DIFFERENT SCHOOLS FROM VARIOUS REGIONS OF THE CITY TO WORK TOGETHER IN ONE LEAGUE FOCUSED ON COMPETING, BRINGING OUT THE BEST IN OTHERS, AND DEVELOPING ON THE COURT AND OFF THE COURT DEVELOPMENT. 454212 78827 DETROIT PAL HAS BEEN RUNNING DIAMOND SPORTS LEAGUES FOR MORE THAN 50 YEARS. DIAMOND SPORTS INVOLVE BASEBALL, SOFTBALL, AND T-BALL PROGRAM. OUR FALL 2023 BASEBALL LEAGUE, NOW CALLED FALL BALL, WAS CREATED TO DEVELOP OUTDOOR PLAY DURING THE PANDEMIC AND HAD 8 TEAMS REPRESENTING 114 YOUTH AND 16 VOLUNTEERS. THE COMBINED NUMBER FOR ALL DIAMOND SPORTS WAS 90 TEAMS REPRESENTING 1200 YOUTH AND 180 VOLUNTEERS. THE DIAMOND SPORTS LEAGUE SURPASSED THE PRE-PANDEMIC NUMBERS IN 2020 AND 2021 DUE TO THE INCREASE IN OUTDOOR PLAY. THE TEAMS WERE INVOLVED IN THE PROGRAM AN AVERAGE OF 8 HOURS PER WEEK FOR A 10-WEEK PROGRAM THAT TAUGHT LIFE LESSONS THROUGH SPORTS INCLUDING GOALSETTING, RESILIENCE, EMBRACING HEALTH, AND ACCOUNTABILITY.OUR LEAGUE IS SUCCESSFUL BECAUSE WE WERE ABLE TO BRING BACK SPORT IN A SAFE, POSITIVE WAY FOR SOME YOUTH NEW TO THE SPORT AND MANY THAT WERE LOOKING TO CONTINUE THEIR PASSION AND SKILL DEVELOPMENT. WE WERE ABLE TO HOST MOST OF OUR GAMES AT THE CORNER BALLPARK, PRESENTED BY ADIENT, WHICH WAS THE LOCATION OF THE OLD TIGER STADIUM OFF OF MICHIGAN NEAR TRUMBULL. 445252 21773 FOOTBALL IS A PROGRAM PAL HAS RUN FOR MANY YEARS IN CONJUNCTION WITH MYFL. OUR FOOTBALL AND CHEER PROGRAMS HAVE EXISTED FOR MORE THAN 40 YEARS AND CONTINUE TO BE A FEEDER SYSTEM FOR SPORTS INTO OUR SCHOOL PROGRAMS. WE WORK DIRECTLY WITH FOOTBALL NONPROFIT ORGANIZATIONS THROUGHOUT THE DETROIT AND GREATER DETROIT AREA TO ORGANIZE, ADMINISTER, AND OPERATE MIDDLE SCHOOL AND ELEMENTARY FOOTBALL PROGRAMS FOR STUDENT-ATHLETES. PRACTICES AND GAMES AREPROGRAMMED AT A VARIETY OF PUBLIC FIELDS THROUGHOUT THE SEASON. WE HAD 12 FOOTBALL ORGANIZATIONS FOR THE 2023 SEASON. EACH ORGANIZATION PROVIDING A VARIETY OF 5 FOOTBALL TEAMS AT SEVERAL AGE LEVELS. THAT TOTALED 60 FOOTBALL TEAMS WITH 1275 YOUTH AND 300 VOLUNTEERS. TEAMS WERE INVOLVED IN THE PROGRAM AN AVERAGE OF 8 HOURS PER WEEK FOR A 12-WEEK PROGRAM THAT TAUGHT LIFE LESSONS THROUGH SPORTS INCLUDING GOALSETTING, RESILIENCE, EMBRACING HEALTH, ANDACCOUNTABILITY. 256807 INTRODUCTION OF OUR LITTLE'S PROGRAMS ALLOWED PAL TO DEVELOP MIGHTY CHEER, LITTLE PUTTERS, TINY TENNIS, LITTLE HOOPERS, LITTLE LIONS, AND FLAG FOOTBALL. THESE PROGRAM PROVIDE YOUTH WITH THE INTRODUTION TO ALL SPORTS PROGRAM AND ASSIST YOUTH IN DECIDING WHICH SPORT THAT WOULD LIKE TO PARTICIPATE IN. WITHOUT LIMITATIONS OF ONE SPORT OVER THE OTHER. THIS INTRODUCTION ALLOWED MORE THAN 500 YOUNG PARTICIPANTS TO PLAY, LEARN ABOUT THE SPORT AND THE IMPORTANCE OF TEAM WORK AND SPORTMANSHIP. OTHER SPORTS SUCH AS CHEER, HOCKEY, AND VOLLEYBALL REMAINED STRONG THROUGHOUT THE YEAR. 256807 1611184 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 102 0 1 50 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 0 0 MI X GERI MANN 3138331600 1680 MICHIGAN AVENUE DETROIT MI 48216 FREDERICK HUNTER CHIEF EXECUTIVE OFFICER 40.00 1.00 X 142659 0 33757 GERI MANN CHIEF FINANCIAL OFFICER 40.00 1.00 X 114191 0 15854 MONICA DEJESUS CHIEF DEVELOPMENT OFFICER 40.00 1.00 X 97748 0 30995 ALAN HUDDY CHAIR 1.00 1.00 X X 0 0 0 JEROME HENSON CHAIR OF AUDIT COMMITTEE, TREASURER 1.00 1.00 X X 0 0 0 WENDY MCINTYRE-PEARD CHAIR OF GOVERNANCE 1.00 1.00 X X 0 0 0 ANNE DOYLE CHAIR OF GAME CHANGERS 1.00 1.00 X X 0 0 0 DWIGHT BROWN JR VICE CHAIR 1.00 1.00 X X 0 0 0 MICHAEL PATTERSON VICE CHAIR OF AUDIT COMMITTEE 1.00 1.00 X X 0 0 0 APRIL DIEZ TRUSTEE 1.00 1.00 X 0 0 0 DAMON TOOLES TRUSTEE 1.00 1.00 X 0 0 0 DAN JAROSHEWICH TRUSTEE 1.00 1.00 X 0 0 0 DAN NGOYI TRUSTEE 1.00 1.00 X 0 0 0 DAVID FEMMININEO TRUSTEE 1.00 1.00 X 0 0 0 DEBBIE KENYON TRUSTEE 1.00 1.00 X 0 0 0 E'LOIS THOMAS TRUSTEE 1.00 1.00 X 0 0 0 FRANKLIN HAYES TRUSTEE 1.00 1.00 X 0 0 0 JESSICA BERRY TRUSTEE 1.00 1.00 X 0 0 0 JHONIKA HAWKINS TRUSTEE 1.00 1.00 X 0 0 0 MARVIN RUSHING TRUSTEE 1.00 1.00 X 0 0 0 RAPHAEL WASHINGTON TRUSTEE 1.00 1.00 X 0 0 0 STEVE GRIGORIAN TRUSTEE 1.00 1.00 X 0 0 0 TODD BETTISON TRUSTEE 1.00 1.00 X 0 0 0 354598 0 80606 3 0 1 0 JUST SPORTS ATHLETIC ASSOCIATION 5518 BEAUBIEN DETROIT MI 48202 SPORTS OFFICIALS 114591 1 1389565 1877063 3266628 PROGRAM INCOME 900099 226424 226424 226424 5179 5179 336857 343222 -6365 -6365 -1482 -4883 159243 79110 80133 80133 GAIN ON EXTINGUISHMENT OF NMTC LO 900099 10840000 10840000 MISCELLANEOUS REVENUE 900099 175986 175986 11015986 14587985 226424 -1482 11096415 X 435204 192743 141101 101360 832456 440994 322837 68625 130770 72697 53219 4854 107479 47600 34847 25032 7695 7695 47628 47628 75000 75000 431384 348811 75787 6786 63542 150 59962 3430 153113 134530 13571 5012 260796 149558 85854 25384 55307 43219 11522 566 22762 16804 4094 1864 125097 93632 28397 3068 507076 507076 90837 32584 37129 21124 MAINTENANCE 157393 36181 116259 4953 MISCELLANEOUS EXPENSES 20224 1681 12558 5985 3523763 1611184 1559536 353043 387620 855967 9313 776756 11822 15982 17232790 2890756 14679819 14342034 439611 30488 15528185 16021227 205540 435615 5768 37893 11482960 0 27514 0 144645 0 11866427 473508 X 3152109 15035594 509649 512125 3661758 15547719 15528185 16021227 X 11064222 821739 X 0 1 X 1 0 X 3102681 2791307 2329809 2586088 3266628 14076513 3102681 2791307 2329809 2586088 3266628 14076513 693922 13382591 9842 10195 506 5179 25722 12012 12012 20358 30064 93363 29860 11015986 11189631 25303878 866264 0.52890 0.94730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 20,358. 2020 AMOUNT: $ 30,064. 2021 AMOUNT: $ 23,363. 2022 AMOUNT: $ 29,860. 2023 AMOUNT: $ 175,986. INSURANCE REIMBURSEMENT - 2021 AMOUNT: $ 70,000. GAIN ON EXTINGUISHMENT OF NMTC LOANS - 2023 AMOUNT: $ 10,840,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19977 10511 30488 30841 10864 19977 30841 30841 28797 3416 1234 138 30841 25468 4662 1199 133 28797 0.88000 0.12000 1 0 16376164 2314369 14061795 660081 461451 198630 196545 114936 81609 14342034 X PART X, LINE 2: DPAL HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. NET INCOME FROM ACTIVITIES UNRELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION. TAXES ON UNRELATED BUSINESS INCOME ARE NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023. X X X X X 1 PUBLIC AFFAIRS ASSOCIATES INC 120 N WASHINGTON SQUARE SUITE 105 LANSING MI 48933 PROFESSIONAL GOVERNMENTAL CONSULTING 0 0 55000 -55000 KB STRATEGIES LLC 2095 KRISTIN TROY MI 48084 GRANTS AND SPONSORSHIPS 0 0 20000 -20000 75000 -75000 MI CHEER 46904 46904 3424 1810 7603 FOOTBALL 112339 112339 50910 4692 10671 159243 159243 54334 6502 18274 79110 80133 X X 0 0 0 0 0 0 0 0 0 FREDERICK HUNTER CHIEF EXECUTIVE OFFICER 142659 0 0 0 0 0 0 0 33757 0 176416 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CEO, CHAIRMAN, VICE CHAIRMAN, TREASURER, SECRETARY AND THE CHAIRMAN OF THE EACH OF THE COMMITTEES (FINANCE/AUDIT, NOMINATING, DEVELOPMENT AND PUBLIC RELATIONS). FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE, THE CHIEF EXECUTIVE OFFICER AND THE AUDIT COMMITTEE REVIEW FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS PROVIDED WITH COMPARABLE COMPENSATION RATES FOR CHIEF EXECUTIVES OF COMPARABLY SIZED NONPROFIT ORGANIZATIONS IN METROPOLITAN DETROIT. BASED ON THOSE RECORDS, AS WELL AS THE ANNUAL REVIEW OF THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE, PERFORMED ANNUALLY BY THE CHAIR OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SETS A COMPENSATION RATE. IF A CHANGE IN COMPENSATION IS APPROVED, THE CHAIR NOTIFIES THE DIRECTOR OF FINANCE. THE CHIEF EXECUTIVE OFFICERS SETS THE COMPENSATION RANGES FOR ALL OTHER EMPLOYEES AT THE ORGANIZATION, BASED ON THE BI-ANNUAL COMPENSATION SURVEY OF MICHIGAN NONPROFIT ORGANIZATIONS PERFORMED BY THE MICHIGAN NONPROFIT ASSOCIATION. ACTUAL COMPENSATION RATES ARE SET BASED ON THE FINANCIAL HEALTH OF THE ORGANIZATION, AS WELL AS THE RESULTS OF SEMI-ANNUAL EMPLOYEE PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 348,811. MANAGEMENT AND GENERAL EXPENSES 75,787. FUNDRAISING EXPENSES 6,786. TOTAL EXPENSES 431,384. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS FROM DETROIT PAL FUNDRAISING FOUNDATION 36,280. NET ASSET ADJUSTMENT DUE TO 2022 AMENDMENT - TO BE REVERSED UPON AMENDMENT 785,459. DETROIT PAL FUNDRAISING FOUNDATION 1680 MICHIGAN AVENUE DETROIT MI 48216 811513695 FUNDRAISING SUPPORT MI 501(C)(3) LINE 7 DETROIT POLICE ATHLETIC LEAGUE INCORPORATED 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 DETROIT PAL FUNDRAISING FOUNDATION C 36280 CASH DETROIT PAL FUNDRAISING FOUNDATION S 10840000 ACTUAL AMOUNT