Oklahoma Association of Chiefs of Police
Nonprofit profile at a glance
- EIN
- 731119451
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2021
- Location
- Tulsa, OK, US
- Phone
- (844) 879-3793
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $341,357
- Expenses
- $361,970
- Assets
- $426,231
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- JD Younger (Past President)
- Todd Gibson (President)
People named in this filing
- JD Younger (Past President)
- Todd Gibson (President)
- JR Kidney (1st VP)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support and advance the professional development of Oklahoma law enforcement leaders through training, accreditation, and recognition programs.
What it reported doing in 2025
Funds the expansion of the current Oklahoma Law Enforcement Accreditation Program. With this additional funding we are able to provide dedicated personnel to focus on recruiting and assisting agencies who desire to achieve accreditation status for their agency. Available to all members.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 65% for direct work, and 35% for grants.
The verdict
MIXED - Most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 50
- Transparency & Controls: 58
- Accountability: 76
- Sustainability: 41
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 57.1%; rating input score 57
- Program expense ratio: 53.6%; rating input score 54
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 1.18; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -5.9% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -3% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: -2% per year; rating input score 0; 16th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 57.1% of revenue deployed · 53.6% of spending went to programs
- Governance: 17 of 17 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $194K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 41 of 42 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes grants
- Filing history: 14 filing years from 2010 to 2025
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 57/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 54/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 24/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.