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      <Desc>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 &amp; WOMEN IN SPORTS DAY 1 EVENT, 8 PARTICIPANTS READ ACROSS AMERICA WITH OFFICER BENNETT AT TARHE TRAILS ELEMENTARY 1 EVENT, 35 PARTICIPANTS SAM JONES &amp; 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 &amp; 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 &amp; 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</Desc>
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        <TotalAmt>201729</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>42440</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42663</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28069</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28956</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59601</CurrentTaxYearAmt>
        <TotalAmt>201729</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>201729</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>85523</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>136979</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98849</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145083</CurrentTaxYearAmt>
        <TotalAmt>592019</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>793748</TotalSupportAmt>
      <PublicSupportCY170Pct>0.25410</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.29510</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>PUBLIC 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.</FactsAndCircumstancesTestTxt>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 17A</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLIC 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.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>98669</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>78587</DepreciationAmt>
        <BookValueAmt>20082</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>20082</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>855360</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>289300</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>419977</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>855360</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>289300</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>419977</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>709277</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>146083</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>OH</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>JC &amp; COMPANY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>JC &amp; COMPANY</BusinessNameLine2Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>125 W MULBERRY ST</AddressLine1Txt>
        <AddressLine2Txt>125 W MULBERRY ST</AddressLine2Txt>
        <CityNm>LANCASTER</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43130</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerBusinessName>
        <BusinessNameLine1Txt>WES SIMS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>WES SIMS</BusinessNameLine2Txt>
      </GamingManagerBusinessName>
      <GamingManagerServicesProvTxt>OVERSEES PULL-TAB PROGRAM</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="RetDoc6">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>DELANEY &amp; CO CPA'S</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>BOARD MEMBER</RelationshipDescriptionTxt>
        <TransactionDesc>ACCOUNTING &amp; PAYROLL</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>RON 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 &amp; 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 &amp; 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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>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 &amp; WOMEN IN SPORTS DAY 1 EVENT, 8 PARTICIPANTS READ ACROSS AMERICA WITH OFFICER BENNETT AT TARHE TRAILS ELEMENTARY 1 EVENT, 35 PARTICIPANTS SAM JONES &amp; 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 &amp; 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 &amp; 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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPLETED FORM 990 &amp; 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE PROVIDED UPON REQUEST AND ARE ALSO AVAILABLE VIA THE IRS SELECT CHECK DATABASE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACT SERVICES 5,000 0 0 SCHOLARSHIPS 2,000 0 0 EVENTS 6,300 0 0 TOTAL 13,300 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>NON-DEDUCTIBLE UBIT TAX -25,276</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>