Nonprofit · EIN 52-1931116
NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC
Tax-exempt · INDIANAPOLIS, IN 46205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $702,126 | $752,490 | -$50,364 | $463,689 | $75,094 | $388,595 |
| December 31, 2023 | 990 | $714,338 | $716,515 | -$2,177 | $909,425 | $464,899 | $444,526 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $138,426
- Membership dues
- $102,401
- Program service revenue
- $553,652
- Investment income
- $10,048
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $4,116
- Compensation of officers, directors and key employees
- $106,019
- Other salaries and wages
- $82,195
- Salaries, compensation and benefits (total)
- $207,976
- Professional fundraising fees
- $0
- Accounting fees
- $38,075
- Travel
- $19,188
- Program services (functional)
- $535,628
- Management and general (functional)
- $180,986
- Fundraising (functional)
- $35,876
Balance sheet and other
- Total assets, start of year
- $909,425
- Total assets, end of year
- $463,689
- Total liabilities, end of year
- $75,094
- Net assets, end of year
- $388,595
- Net assets without donor restrictions
- $339,204
- Net assets with donor restrictions
- $49,391
- Gross receipts
- $702,126
- Employees
- 2
- Volunteers
- 50
- Year formed
- 1995
- State of legal domicile
- MD
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAMERON MCELLHINEY | EXECUTIVE DIRECTOR Officer | 50 | $99,750 | $6,269 |
| ANTHONY FINNELL | PRESIDENT Trustee or director, Officer | 12 | $0 | $0 |
| FLORENCE FINKLE | VICE PRESIDENT Trustee or director, Officer | 12 | $0 | $0 |
| GEORGE PEREZVELEZ | TREASURER Trustee or director, Officer | 7 | $0 | $0 |
| GIANINA IRLANDO | PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| EDWARD HARNESS | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| JOHN ALDEN | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| BART LOGUE | SECRETARY Trustee or director, Officer | 7 | $0 | $0 |
| JILL FITCHEARD | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| AMARIK SINGH | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| JAYSON WECHTER | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| BONYCLE SOKUNBI | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAMERON MCELLHINEY | EXECUTIVE DIRECTOR Officer | 50 | $95,000 | $4,172 |
| ANTHONY FINNELL | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| FLORENCE FINKLE | VICE PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| GEORGE PEREZVELEZ | TREASURER Trustee or director, Officer | 10 | $0 | $0 |
| GIANINA IRLANDO | PAST PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| EDWARD HARNESS | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| RODNEY JACOBS | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| BART LOGUE | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| KIM NEAL | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| NASHLA RIVAS SALAS | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| JAYSON WECHTER | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
| BRIAN WILLIAMS | BOARD MEMBER AT LARGE Trustee or director | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4015 N NEW JERSEY ST, INDIANAPOLIS, IN 46205-2606
- Principal officer (990 for 2024)
- ANTHONY FINNELL, PO BOX 20851, INDIANAPOLIS, IN 462200851
- Signed the 990
- ANTHONY FINNELL, PRESIDENT
- Phone
- (317) 721-8133
- Website
- WWW.NACOLE.ORG
- Return prepared by
- SPONSEL CPA GROUP LLC
Mission
THE NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT OF LAW ENFORCEMENT'S (NACOLE) MISSION IS TO CREATE A COMMUNITY OF SUPPORT FOR INDEPENDENT, CIVILIAN OVERSIGHT ENTITIES THAT SEEK TO MAKE THEIR LOCAL LAW ENFORCEMENT AGENCIES MORE TRANSPARENT, ACCOUNTABLE, AND RESPONSIVE TO THE COMMUNITIES THEY SERVE.
Program accomplishments
- CONDUCTED ANNUAL CONFERENCE FOR CITIZENS, PRACTITIONERS OF CIVILIAN OVERSIGHT COMMITTEES AND LAW ENFORCEMENT PERSONNEL CONCERNED ABOUT ISSUES IMPACTING CIVILIAN OVERSIGHT OF LAW ENFORCEMENT.Expenses $535,628 · revenue $553,652
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1931116
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I99)
- Assets (IRS master file)
- $463,689
- Income (IRS master file)
- $702,126
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $702,126 | $752,490 | $463,689 | XML |
| 990 | December 2023 | $714,338 | $716,515 | $909,425 | XML |
| 990 | December 2022 | $616,025 | $573,216 | $593,766 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 52-1931116).
Questions about NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC
- What is the EIN of NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC?
- The employer identification number (EIN) of NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC is 52-1931116.
- Is NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT 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 NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC?
- The 990 for the year ended December 31, 2024 names ANTHONY FINNELL.
- Who are the officers and directors of NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC?
- The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization, the highest $99,750 (CAMERON MCELLHINEY, EXECUTIVE DIRECTOR).
- How much revenue does NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT LAW ENFORCEMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $702,126, expenses of $752,490 and total assets of $463,689 at year end.
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