Tennessee Association of Chiefs of Police
Nonprofit profile at a glance
- EIN
- 621400320
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Nashville, TN, USA
- Phone
- 6157268227
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Law Enforcement
Reported finances
- Revenue
- $784,568
- Expenses
- $876,372
- Assets
- $1,470,408
- Liabilities
- $453,201
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- MARK GIBSON (PRESIDENT)
People named in this filing
- JONATHAN BRYAN (SACOP REPRES)
- JACK BURGETT (DISTRICT 8)
- THOM CORLEY (DISTRICT 12)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Bring together law enforcement executives for the purpose of exchange of information and ideas. Offer advanced professional training for law enforcement executives. Promote cooperation between all law enforcement agencies. Influence the enactment of needed legislation. Promote quality basic, technical, and managerial training for law enforcement officers statewide. Maintain a financially sound tax-exempt educational corporation.
What it reported doing in 2024
To exchange information, provide training, and offer programs to educate law enforcement professionals
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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 31
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.4%; rating input score 36
- Program expense ratio: 32.9%; rating input score 33
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- 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: Pass
Sustainability
- Operating margin: -11.7%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 1.68; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: 8.8% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 36.4% of revenue deployed · 32.9% of spending went to programs
- Governance: 19 of 19 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $288K in reported program spending
- Leadership: top reported pay $0 · 19 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
- Moderate — Financial Efficiency: Program expense ratio scored 33/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.