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Nonprofit · EIN 36-6140171

AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC

Tax-exempt · SKOKIE, IL 60077

Financials

$324K$393K2023$371K$371K2024$543K$372K2025
Revenue Expenses · by fiscal year end
Financials of AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$542,747$371,699$171,048$826,353$92,761$733,592
December 31, 2024990$370,679$371,153-$474$655,462$134,308$521,154
December 31, 2023990$323,604$393,402-$69,798$707,584$159,107$548,477
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$250,000
Program service revenue
$198,810
Investment income
$53,264
Net rental income
$25,295
Net gain from sales of assets
$32,799
Other revenue
$40,673

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$72,609
Salaries, compensation and benefits (total)
$90,984
Professional fundraising fees
$0
Travel
$2,493
Depreciation
$161
Program services (functional)
$335,418
Management and general (functional)
$36,281

Balance sheet and other

Total assets, start of year
$655,462
Total assets, end of year
$826,353
Total liabilities, end of year
$92,761
Net assets, end of year
$733,592
Publicly traded securities
$639,569
Net assets without donor restrictions
$483,592
Net assets with donor restrictions
$250,000
Gross unrelated business income
$25,295
Gross receipts
$818,437
Employees
2
Volunteers
7
Year formed
1966
State of legal domicile
IL

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
HELEN FINKELSTAFF VICE PRESIDENT AND BUSINESS MANAGER
Trustee or director
40$77,628
CHET EPPERSONPRESIDENT AND INTERIM EXEC. DIRECTOR
Trustee or director, Officer
1$0
ALAN C YOUNGSVP/SECRETARY
Trustee or director, Officer
1$0
CHRIS ALBERTTREASURER
Trustee or director, Officer
1$0
DENNIS HARRISONDIRECTOR
Trustee or director
1$0
MIKE DALKEDIRECTOR
Trustee or director
1$0
EMORY PLITTDIRECTOR
Trustee or director
1$0
DANIEL HALESDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
HELEN FINKELBUSINESS MANAGER
Trustee or director
40$62,628
CHET EPPERSONPRESIDENT
Trustee or director, Officer
1$0
ALAN C YOUNGSVP/SECRETARY
Trustee or director, Officer
1$0
DANIEL HALESDIRECTOR
Trustee or director
1$0
DENNIS HARRISONDIRECTOR
Trustee or director
1$0
CHRIS ALBERTTREASURER
Trustee or director, Officer
1$0
EMORY PLITTDIRECTOR
Trustee or director
1$0
WAYNE W SCHMIDTDIRECTOR
Trustee or director
1$0
MIKE DALKEDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
HELEN FINKELVICE PRESIDENT
Trustee or director, Officer
40$62,628
JOHN G PETERSEXECUTIVE DIRECTOR
Trustee or director, Officer
25$48,688
CHET EPPERSONPRESIDENT
Trustee or director, Officer
1$0
ALAN C YOUNGSSECRETARY
Trustee or director, Officer
1$0
DANIEL HALESDIRECTOR
Trustee or director
1$0
DENNIS HARRISONDIRECTOR
Trustee or director
1$0
GIACOMO A PECORAROTREASURER
Trustee or director, Officer
1$0
EMORY PLITTDIRECTOR
Trustee or director
1$0
WAYNE W SCHMIDTDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
4957 OAKTON STREET 283, SKOKIE, IL 60077-2903
Principal officer (990 for 2025)
CHET EPPERSON, 4957 OAKTON STREET 283, SKOKIE, IL 60077
Signed the 990
HELEN FINKEL, VICE PRESIDENT
Phone
(800) 763-2802
Return prepared by
CHERYL ROHLFS & ASSOCIATES LTD

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.

990 for the year ended December 31, 2025

Program accomplishments

  • 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.
    Expenses $335,418 · revenue $246,987

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
36-6140171
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1966
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$826,353
Income (IRS master file)
$818,437

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$542,747$371,699$826,353XML
990-TDecember 2025–––IRS
990December 2024$370,679$371,153$655,462XML
990-TDecember 2024–––IRS
990December 2023$323,604$393,402$707,584XML
990-TDecember 2023–––IRS
990December 2022$327,918$337,883$724,306IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-6140171).

Questions about AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC

What is the EIN of AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC?
The employer identification number (EIN) of AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC is 36-6140171.
Is AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1966.
Are donations to AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC?
The 990 for the year ended December 31, 2025 names CHET EPPERSON.
Who are the officers and directors of AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $77,628 (HELEN FINKEL, STAFF VICE PRESIDENT AND BUSINESS MANAGER).
How much revenue does AMERICANS FOR EFFECTIVE LAW ENFORCEMENT INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $542,747, expenses of $371,699 and total assets of $826,353 at year end.

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