2024-11-15T11:39:30-06:00 2023-12-31 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2023-01-01 521931116 NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT OF LAW ENFORCEMENT NATI 3177218133 PO BOX 20851 INDIANAPOLIS IN 462200851 ANTHONY FINNELL PRESIDENT 3177218133 2024-11-14 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2024-11-14 2023 2024-10-15 13:58:12Z ANTHONY FINNELL PO BOX 20851 INDIANAPOLIS IN 462200851 714338 0 X WWW.NACOLE.ORG X 1995 MD CIVILIAN OVERSIGHT OF LAW ENFORCEMENT 11 11 3 30 0 0 156015 120217 459978 590291 32 3830 0 0 616025 714338 2882 3200 0 0 163591 153680 50714 0 52061 356029 559635 573216 716515 42809 -2177 593766 909425 138819 464899 454947 444526 X THE NATIONAL ASSOCIATION FOR CIVILIAN OVERSIGHT OF LAW ENFORCEMENT'S (NACOLE) MISSION IS TO CREATE A COMMUNITY OF SUPPORT FOR INDEPENDENT, CIVILIAN OVERSIGHT ENTITIES THAT SEEK TO MAKE THEIR LOCAL LAW ENFORCEMENT AGENCIES MORE TRANSPARENT, ACCOUNTABLE, AND RESPONSIVE TO THE COMMUNITIES THEY SERVE. 0 0 515304 590291 CONDUCTED ANNUAL CONFERENCE FOR CITIZENS, PRACTITIONERS OF CIVILIAN OVERSIGHT COMMITTEES AND LAW ENFORCEMENT PERSONNEL CONCERNED ABOUT ISSUES IMPACTING CIVILIAN OVERSIGHT OF LAW ENFORCEMENT. 3200 3200 515304 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X GOOD STEWARD FINANCIAL COMPANY 3363473851 2779 S CHURCH STREET 302 BURLINGTON NC 27215 ANTHONY FINNELL PRESIDENT 10.00 X X 0 0 0 FLORENCE FINKLE VICE PRESIDENT 10.00 X X 0 0 0 GEORGE PEREZVELEZ TREASURER 10.00 X X 0 0 0 GIANINA IRLANDO PAST PRESIDENT 10.00 X X 0 0 0 EDWARD HARNESS BOARD MEMBER AT LARGE 4.00 X 0 0 0 RODNEY JACOBS BOARD MEMBER AT LARGE 4.00 X 0 0 0 BART LOGUE BOARD MEMBER AT LARGE 4.00 X 0 0 0 KIM NEAL BOARD MEMBER AT LARGE 4.00 X 0 0 0 NASHLA RIVAS SALAS BOARD MEMBER AT LARGE 4.00 X 0 0 0 JAYSON WECHTER BOARD MEMBER AT LARGE 4.00 X 0 0 0 BRIAN WILLIAMS BOARD MEMBER AT LARGE 4.00 X 0 0 0 CAMERON MCELLHINEY EXECUTIVE DIRECTOR 50.00 X 95000 0 4172 95000 0 4172 0 0 0 0 0 91170 29047 120217 CONFERENCE REGISTRATIO 990099 379523 379523 PROGRAM SERVICE FEES 990099 170773 170773 PLACEMENT SERVICES 990099 21900 21900 WEBINAR REGISTRATION F 990099 18095 18095 590291 3830 3830 714338 590291 0 3830 3200 3200 99172 47500 51672 42795 21398 21397 2122 2122 9591 4795 4796 37575 37575 51428 51428 2708 2708 16099 13391 2399 309 25662 24066 1596 18644 11085 7559 363294 363294 4121 4121 ADMINISTRATIVE SUPPORT 28223 14112 14111 TRAINING EXPENSE 9586 9586 MISCELLANEOUS EXPENSES 2236 154 1758 324 SURVEY INSTRUMENT 59 15 44 716515 515304 149150 52061 263355 583609 152651 152682 95414 50000 39893 83485 42453 39649 593766 909425 85003 403773 53816 61126 138819 464899 X 321142 357196 133805 87330 454947 444526 593766 909425 X -2177 -8244 X X 0 1 X 1 0 X 163723 74426 87131 106015 120217 551512 315649 141680 322812 459978 590291 1830410 479372 216106 409943 565993 710508 2381922 0 0 0 2381922 381 514 53 32 3830 4810 381 514 53 32 3830 4810 150000 50000 50000 250000 479753 216620 559996 616025 764338 2636732 0.90340 0.91380 0.00180 0.00050 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: SUPPORT FROM PRIVATE FOUNDATIONS 509A2 AND 509A3 ORGANIZATIONS - 2021 AMOUNT: $ 150,000. 2022 AMOUNT: $ 50,000. 2023 AMOUNT: $ 50,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 729338 15000 15000 714338 0 714338 739759 15000 8244 23244 716515 0 716515 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY NACOLE AND RECOGNIZE A TAX LIABILITY IF NACOLE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY NACOLE, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. NACOLE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. NO INTEREST OR PENALTIES WERE INCURRED FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT LOSSES 8,244. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP ELECTS THE PRESIDENT, VICE PRESIDENT AND OTHER BOARD MEMBERS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE BOARD MEMBERS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES COMPENSATION BASED ON COMPARABLE DATA AND EVALUATION OF THE OPERATIONAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT LOSSES -8,244. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A SEPARATE FINANCE COMMITTEE WHO IS RESPONSIBLE FOR OVERSEEING THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS. THIS COMMITTEE IS RESPONSIBLE FOR SELECTING THE INDEPENDENT AUDITOR, OVERSEEING THE AUDIT, AND REPORTING THE AUDIT FINDINGS TO THE FULL BOARD FOR REVIEW AND APPROVAL.