AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC (EIN 366140171) - 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

1966

Legal Domicile

Principal Officer

CHET EPPERSON

Phone

8007632802

Tax Period

2024-01-01 to 2024-12-31

AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC, founded in 1966, is a small nonprofit that reported $371K in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

AMERICANS FOR EFFECTIVE LAW ENFORCEMENT, INC. IS A RESEARCH DRIVEN EDUCATIONAL ORGANIZATION THAT PRODUCES AND DISSEMINATES LEGAL INFORMATION THROUGH TRADITIONAL SEMINARS, VIA ELECTRONIC MEDIA AND DIRECT CONTACT.

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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 $0

Program Service Revenue $245,882

Investment Income $88,623

Other Revenue $36,174

TOTAL REVENUE $370,679

Expense Breakdown

Grants Paid $0

Salaries & Benefits $151,987

Fundraising Expenses $0

Program Expenses $266,893

Other Expenses $219,166

TOTAL EXPENSES $371,153

Year-over-Year Comparison

	2024	2023	Change
Revenue	$370,679	$323,604	+0.1%
Expenses	$371,153	$393,402	-0.1%
Net Income	$-474	$-69,798	-1.0%

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

$62,628

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHET EPPERSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
ALAN C YOUNGS	VP/SECRETARY	1.00	Officer Director	$0	$0	$0
DANIEL HALES	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS HARRISON	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS ALBERT	TREASURER	1.00	Officer Director	$0	$0	$0
EMORY PLITT	DIRECTOR	1.00	Director	$0	$0	$0
WAYNE W SCHMIDT	DIRECTOR	1.00	Director	$0	$0	$0
MIKE DALKE	DIRECTOR	1.00	Director	$0	$0	$0
HELEN FINKEL	BUSINESS MANAGER	40.00	Director	$62,628	$0	$62,628

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
2024	$370,679	$371,153	$655,462	$-474
2023	$323,604	$393,402	$707,584	$-69,798
2022	$327,918	$337,883	$724,306	$-9,965
2021	$280,821	$255,613	$891,395	$25,208
2020	$370,077	$331,660	$769,201	$38,417
2019	$500,059	$453,225	$862,672	$46,834

AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC