Georgia Association of Chiefs of Police Inc

Nonprofit profile at a glance

EIN
581744489
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Peachtree Corners, GA, USA
Phone
7704959650
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,672,956
Expenses
$3,018,790
Assets
$7,470,877
Liabilities
$529,289

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SCOTT GRAY (President)

Highest reported compensation

  • AA BUTCH AYERS (Executive Dir.): $190,433 total reported compensation
  • WILLIAM ORRICK (Assistant ED): $157,999 total reported compensation
  • MONICA EVANS DURAN: $121,933 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The associations goals are to promote cooperative, professional relationships throughout the state, to evaluate the standards of police institutions and the profession, to offer quality training and continuing education for administrators, and to provide opportunities for police executives to exchange information and experiences.

What it reported doing in 2024

The Association's significant programs include the following: Training ConferencesThe Association is mandated under Georgia Code to offer at least twenty hours of annual training to heads of law enforcement agencies. Heads of law enforcement agencies are also mandated to attend at least twenty hours of training as selected, provided approved by the GACP. The Association provides a winter and summer statewide regional training conference which affords the heads of law enforcement agencies the opportunity to obtain their state mandated training.Seminars and WorkshopsIn addition to the summer and Winter Training Conferences, the Association provides seminars and workshops to afford law enforcement executives the opportunity to comply with state mandated annual training requirements. Additionally, each year a unique program is offered for administrative assistants and support staff working directly for the heads of law enforcement. These seminars help establish effective police operations within law enforcement units by training staff persons to operate efficiently.New Chiefs Seminar (Executive Training Class)Official Code of Georgia Annotated Section 35-8-20(1) demands that a person who becomes a head of a law enforcement agency must attend the next scheduled law enforcement chiefs executive training class sponsored by the Association. All training provided during new chiefs seminars will help the head of a law enforcement unit provide professional law enforcement services to the general public.Agency Certification ProgramGeorgia law enforcement agencies may elect to enhance the professional quality of their law enforcement units by using this state approved agency certification program. Each agency that endeavors to get into this program must meet 129 standard criteria authored, in part, by the Association All facets of this program are designed to make police agencies more worthy of public support by providing enhanced professional law enforcement services.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 72
  • Accountability: 74
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 81.5%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 35.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 17.1% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 81.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $190K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 4 filed schedules · includes executive pay and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 18/100.