Police Executive Research Forum

Nonprofit profile at a glance

EIN
521101422
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2024667820
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Law Enforcement

Official website

Reported finances

Revenue
$11,835,713
Expenses
$11,922,030
Assets
$23,014,614
Liabilities
$9,227,026

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JOHN DRAKE (PRESIDENT)
  • KATHY LESTER (VICE PRESIDENT)
  • CHUCK WEXLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHUCK WEXLER (EXECUTIVE DIRECTOR): $574,163 total reported compensation
  • KEN HARTWICK (CFO): $332,658 total reported compensation
  • THOMAS WILSON (DIR. CENTER FOR APPLIED RESEARCH): $296,064 total reported compensation

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

Overview

Mission

Perf is an independent research organization that focuses on critical issues in policing. Perf's work includes guidance on police use of force, effective crime reduction strategies, and programs that support police officers' health and well-being. Perf advances professionalism in policing by sharing information about best practices with the field.

What it reported doing in 2024

Education and training: in 2024, perf held four sessions of its senior management institute for police (smip), a leadership development program for mid- and senior-level police officials, many of whom will be future police chiefs. Perf also trained officers to implement perf's integrating communications, assessment, and tactics (icat) program, which helps prevent unnecessary uses of force by police and promotes better outcomes in incidents that involve subjects with mental illness, developmental disabilities, or other conditions that may cause them to behave unpredictably. Icat trainings are held monthly at perf's national icat facility in decatur, Illinois. Perf also continues to contract directly with agencies to provide icat training. Perf also held its third annual national icat conference.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.7%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.93; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 91.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $10.9M in reported program spending
  • Leadership: top reported pay $574K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $154K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • High — Sustainability: Operating margin scored 28/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.