- Revenue 2025
- $83,635
- Expenses 2025
- $46,386
Program services were 93.5% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- W11
- Classification
- 1000
- Street
- PO BOX 311
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
Primary exempt purpose
The Friends of Ludington Police is a 501(c)(3) nonprofit organization dedicated to supporting and enhancing the services provided by the Ludington Police Department. Our mission is to assist Ludington Police Officers in fostering community safety and well-being through targeted support for key programs, including the K9 Unit, advanced police officer training, and community policing initiatives.
-
The Friends of Ludington Police is a 501(c)(3) nonprofit organization dedicated to supporting and enhancing the services provided by the Ludington Police Department. Our mission is to assist Ludington Police Officers in fostering community safety and well-being through targeted support for key programs, including the K9 Unit, advanced police officer training, and community policing initiatives. These efforts are made possible through fundraising and outreach and are endorsed by the City of Ludington Police Department (LPD). As an all-volunteer organization, we are committed to building a stronger relationship between the LPD and the community it serves. We place a particular emphasis on youth and community engagement. All donations to Friends of Ludington Police directly contribute to the following initiatives: Community Policing Programs Police Officer Training K9 Unit Support General Support - Critical Areas of Need We collaborate closely with the Chief of Police and LPD staff to dir
Expenses $43,365 · Grants $36,949
As filed on the 2025 return.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Andrea Pehrson McKenzie
President
- Total calculated
- $0
- Hours/week
- 1
-
S Elizabeth McMaster
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Patrick O'Hare
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
John Cotten
Director
- Total calculated
- $0
- Hours/week
- 1
-
Gary Ferguson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Pat Patterson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Jennifer Merchant
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $83,635
- Expenses
- $46,386
- Contributions
- $50,174
- Grants paid
- $36,949
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2024
- Tax period
- 1 January 2024 to 31 December 2024
- Principal officer
-
Elizabeth McMaster
- Mailing address
- PO Box 311Ludington MI 49431
- Website
- www.friendsofludingtonpolice.org
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2024 GENERAL OPERATING SUPPORT
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.