2026-09-24T09:32:43-05:00 2025-12-31 363998687 CHERYL ROHLFS & ASSOCIATES LTD 401 HUEHL ROAD SUITE 1E NORTHBROOK IL 60062 990 2025-01-01 366140171 AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC AMER 8007632802 4957 OAKTON STREET 283 SKOKIE IL 60077 HELEN FINKEL VICE PRESIDENT 8007632802 2026-09-24 CHERYL K ROHLFS CPA P01387972 8477539200 2025 CHET EPPERSON 4957 OAKTON STREET 283 SKOKIE IL 60077 818437 0 X WWW.AELE.ORG X 1966 IL 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. 8 7 2 7 25295 24295 0 250000 245882 198810 88623 53264 36174 40673 370679 542747 0 0 0 0 151987 90984 0 0 0 219166 280715 371153 371699 -474 171048 655462 826353 134308 92761 521154 733592 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. 0 0 335418 246987 THE ORGANIZATION MAINTAINS A LAW ENFORCEMENT LEGAL CENTER TO ASSIST LAW ENFORCEMENT AGENCIES THAT HAVE BEEN SUED, TO OPERATE A NATIONAL LEGAL RESEARCH CENTER TO ASSIST IN DEFENSE OF SUCH SUITS, AND TO PROVIDE PUBLICATIONS DEALING WITH THE INCIDENCE OF AND DEFENSE OF SUCH SUITS. IT ALSO FILES AMICUS CURIAE BRIEFS IN THE U.S. SUPREME COURT AND OTHER MAJOR COURTS IN SUPPORT OF THE LAW ENFORCEMENT ISSUES, AS WELL AS PROVIDING PUBLIC INFORMATION SERVICES ON CRIMINAL JUSTICE ISSUES. 335418 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 1 2 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 IL X HELEN FINKEL 8007632802 4957 OAKTON STREET 283 SKOKIE IL 60077 CHET EPPERSON PRESIDENT AND INTERIM EXEC. DIRECTOR 1.00 X X 0 0 0 ALAN C YOUNGS VP/SECRETARY 1.00 X X 0 0 0 CHRIS ALBERT TREASURER 1.00 X X 0 0 0 DENNIS HARRISON DIRECTOR 1.00 X 0 0 0 MIKE DALKE DIRECTOR 1.00 X 0 0 0 EMORY PLITT DIRECTOR 1.00 X 0 0 0 DANIEL HALES DIRECTOR 1.00 X 0 0 0 HELEN FINKEL STAFF VICE PRESIDENT AND BUSINESS MANAGER 40.00 X 77628 0 0 77628 0 0 0 0 0 0 0 250000 250000 WORKSHOPS 611430 198775 198775 WEBINARS AND SUBSCRIPT 611430 35 35 198810 20465 20465 124161 98866 25295 25295 25295 209623 176824 32799 32799 32799 MISCELLANEOUS INCOME 611430 15378 15378 15378 542747 246987 25295 20465 X 72609 66963 5646 12004 11044 960 6371 5861 510 77088 73006 4082 2528 2528 2493 2493 161 161 925 925 STATE TAX ON UBIT 3288 3288 WORKSHOPS 164321 164321 INVESTMENT EXPENSES 7041 7041 COMPUTER EXPENSES 6002 6002 16868 5728 11140 371699 335418 36281 0 88157 97593 707758 260330 18225 10500 21352 8002 4608 4608 161 0 639569 -180191 -189641 655462 826353 32364 20461 92500 72300 9444 0 134308 92761 X 521154 483592 0 250000 521154 733592 655462 826353 X 171048 45942 -4552 X X 0 1 X 1 0 X 23000 250000 273000 178815 272858 276280 245882 198810 1172645 201815 272858 276280 245882 448810 1445645 0 244573 244573 244573 244573 1201072 17790 49151 32843 88568 53264 241616 17790 49151 32843 88568 53264 241616 12726 5909 14481 35579 25295 93990 2532 595 15378 18505 234863 327918 323604 370624 542747 1799756 0.66740 0.82190 0.13420 0.12540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1608 1608 0 3000 3000 0 0 581648 45942 45942 535706 7041 7041 542747 369210 4552 4552 364658 7041 7041 371699 PART XII, LINE 2D - OTHER ADJUSTMENTS: FEDERAL TAXES ON UBIT FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 AND 990-T IS PROVIDED TO THE EXECUTIVE DIRECTOR AND REPRESENTATIVES OF THE BOARD OF DIRECTORS, WHO REVIEW THE FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C FOR EACH INTEREST DISCLOSED, THE BOARD WILL DETERMINE WHETHER TO : (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO AELE'S ACCOUNTANTS; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION. AELE'S EXECUTIVE DIRECTOR AND BUSINESS MANAGER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICT OF INTEREST AND DISCLOSE THEM TO THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION OCCURRED. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION PROCESS FOR OFFICERS: THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, PROVIDED THAT PERSONS WITH CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE ON AMERICAN FOR EFFECTIVE LAW ENFORCEMENT, INC.'S WEBSITE. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,082. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,082. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 73,006. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,006. FORM 990, PART XI, LINE 9: FEDERAL UBIT TAXES -4,552. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.