INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARM INSTRUCTORS (EIN 042751960) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1981

Legal Domicile

Principal Officer

GREG PICKERING

Tax Period

2024-07-01 to 2025-06-30

INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARM INSTRUCTORS, founded in 1981, is a small nonprofit that reported $311K in total revenue in fiscal year 2024. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $272K left a modest 13% surplus.

Mission

TO ENCOURAGE THE DEVELOPMENT OF TEACHING SKILLS AND OPERATIONS OF TRAINING PROGRAMS RELATING TO FIREARMS AMONG LAW ENFORCEMENT AND SECURITY ORGANIZATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $77,804

Program Service Revenue $124,483

Investment Income $72,307

Other Revenue $36,718

TOTAL REVENUE $311,312

Expense Breakdown

Grants Paid $0

Salaries & Benefits $90,061

Fundraising Expenses $0

Program Expenses $178,987

Other Expenses $182,103

TOTAL EXPENSES $272,164

Year-over-Year Comparison

	2024	2023	Change
Revenue	$311,312	$236,657	+0.3%
Expenses	$272,164	$321,211	-0.2%
Net Income	$39,148	$-84,554	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GREG BETTIS	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT COLE	DIRECTOR	2.00	Director	$0	$0	$0
BOBBY CUMMINGS	DIRECTOR	2.00	Director	$0	$0	$0
MIKE DUNLAP	DIRECTOR	2.00	Director	$0	$0	$0
PAOLO GRANDIS	DIRECTOR	2.00	Director	$0	$0	$0
MIKE HAIRSTON	DIRECTOR	2.00	Director	$0	$0	$0
ED KELLOGG	DIRECTOR	2.00	Director	$0	$0	$0
WILLIAM LEANOS	DIRECTOR	2.00	Director	$0	$0	$0
JOHN TRUSSELL	DIRECTOR	2.00	Director	$0	$0	$0
LOU ANN HAMBLIN	3RD VP	2.00	Officer	$0	$0	$0
MICHAEL JOHNSON	TREASURER	2.00	Officer	$0	$0	$0
STEVE JOHNSON	2ND VP	2.00	Officer	$0	$0	$0
EMANUEL KAPELSOHN	1ST VP	2.00	Officer	$0	$0	$0
GREG PICKERING	PRESIDENT	2.00	Officer	$0	$0	$0
ROBERT WOODARD	SECRETARY	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$311,312	$272,164	$110,873	$39,148
2024	$236,657	$321,211	$65,266	$-84,554
2023	$201,175	$239,330	$149,820	$-38,155
2022	$326,416	$315,529	$187,975	$10,887
2021	$170,245	$181,799	$197,688	$-11,554
2019	$322,214	$261,975	$206,636	$60,239

INTERNATIONAL ASSOCIATION OF LAW ENFORCEMENT FIREARM INSTRUCTORS