Illinois Tactical Officers' Association Inc

Nonprofit profile at a glance

EIN
363624189
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2020
Location
Homer Glen, IL, USA
Phone
8156666419
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$986,898
Expenses
$961,301
Assets
$406,852
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • EDWARD MOHN (PRESIDENT)
  • RICKEY SMITH (VICE PRESIDENT)

Highest reported compensation

  • RANDY MEYERS (EXECTIVE DIRECTOR): $35,000 total reported compensation
  • RICKEY SMITH (VICE PRESIDENT): $16,000 total reported compensation
  • SHANNON DEUEL (DIRECTOR): $5,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This association has been established to advance the education and professionalism of law enforcement officers involved in critical incident operations and emergency response functions through the exchange of ideas and information relating to tactics, techniques, and to further the networking and interrelation of departments and personnel. It will also provide information about the association's activities to other interested police agencies, organizations, and units of government that share and support law enforcement and have common goals and objectives of the association.in this way, the Illinois tactical officers association (itoa) endeavours to increase the professional knowledge and skills of the law enforcement community to better serve and respond to the needs of the communities they serve. (update bylaws approved and adopted november 2024)

What it reported doing in 2025

Trained approximately 597 law enforcement personnel at the annual training conference as well as 56 chiefs or other command personnel at the annual chief's symposium, meeting of 51 active threat master instructors already certified, and meeting of approximately 30 tactical team leaders from Illinois agencies. All training occurred as part of the annual training conference. Total trained: 734

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 83.9%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 27th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.6%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 83.9% of spending went to programs
  • Governance: 12 of 13 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $806K in reported program spending
  • Leadership: top reported pay $35K · 13 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.