2025-04-14T11:28:10-05:00 2024-05-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-09-01 581410882 INTERNATIONAL ASSOCIATION OF CAMPUS LAW ENFORCEMENT ADMINISTRATORS INC INTE 8554422532 520 S WALNUT STREET 2388 BLOOMINGTON IN 474022388 PAUL CELL EXECUTIVE DIRECTOR 8554422532 2025-03-30 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2025-03-30 2023 2025-03-06 01:10:19Z PAUL CELL 520 S WALNUT STREET 2388 BLOOMINGTON IN 474022388 1261046 0 X WWW.IACLEA.ORG X 1958 GA THE ORGANIZATION ADVANCES PUBLIC SAFETY FOR EDUCATIONAL INSTITUTIONS BY PROVIDING EDUCATIONAL RESOURCES, ADVOCACY AND PROFESSIONAL DEVELOPMENT. 14 14 8 95 5440 0 53938 132544 1568066 831612 59183 46751 30593 11060 1711780 1021967 0 0 0 0 740372 588856 0 0 0 1290140 517906 2030512 1106762 -318732 -84795 1213788 1714370 514944 1050004 698844 664366 THE ORGANIZATION ADVANCES PUBLIC SAFETY FOR EDUCATIONAL INSTITUTIONS BY PROVIDING EDUCATIONAL RESOURCES, ADVOCACY AND PROFESSIONAL DEVELOPMENT. 0 0 91882 441530 IACLEA'S TRAINING PROGRAM CONSISTS OF FREE AND PAID WEBINARS, PAID IN-PERSON TRAINING, AND PAID VIRTUAL TRAINING. WEBINARS ARE GENERALLY SHORTER (60-90 MINUTES) AND ARE FREE TO MEMBERS. TRAINING CLASSES ARE GENERALLY FOUR-HOURS TO THREE AND A HALF-DAYS DEPENDING ON THE TOPIC. SOME OF THE MORE POPULAR PROGRAMS ARE THE FIRST LINE SUPERVISOR INSTITUTE, EXECUTIVE EVELOPMENT INSTITUTE, AND SEXUAL ASSAULT ON CAMPUS: A TRAUMA INFORMED RESPONSE. 314838 384642 MEMBERSHIP: IACLEA PROVIDES MEMBERS WITH THE TOOLS, INFORMATION, AND NETWORKING OPPORTUNITIES TO SERVE AND PROTECT ITS COLLEGE AND UNIVERSITY COMMUNITIES. LEARN FROM PEERS AND GAIN INSIGHT AND PERSPECTIVE FROM CAMPUS PUBLIC SAFETY LEADERS THROUGHOUT THE UNITED STATES, CANADA, AND THE REST OF THE WORLD. 70088 0 CONFERENCE AND EXPOSITION: ANNUAL CONFERENCES TO EDUCATE MEMBERS, SCHOLARS AND THE COMMUNITY ABOUT CAMPUS LAW ENFORCEMENT. 476808 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 1 8 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 8554422532 520 S WALNUT STREET 2388 BLOOMINGTON IN 474022388 DEBRA WILLIAMS DIRECTOR AT LARGE 1.00 X 0 0 0 JESSICA LUEDTKE DIRECTOR AT LARGE 1.00 X 0 0 0 JOHN THOMAS DIRECTOR AT LARGE 1.00 X 0 0 0 ROB KILFOYLE CANADA DIRECTOR 1.00 X 0 0 0 TERRY BRANCH INTERNATIONAL REGIONAL DIR 1.00 X 0 0 0 JOHN BLAISDELL MID-ATLANTIC REGION DIRECT 1.00 X 0 0 0 MATT PEDERSEN MOUNTAIN PACIFIC REGION DI 1.00 X 0 0 0 RODNEY CHATMAN NORTH ATLANTIC REGION DIRE 1.00 X 0 0 0 JEFF JOHNS SOUTHEAST REGION DIRECTOR 1.00 X 0 0 0 MICHAEL THOMPSON SOUTHWEST REGION DIRECTOR 1.00 X 0 0 0 PAUL DEAN PRESIDENT 2.00 X X 0 0 0 JOHN OJEISEKHOBA PAST PRESIDENT 1.00 X X 0 0 0 L ANGELA WEBB PRESIDENT ELECT 1.00 X X 0 0 0 KRISTEN ROMAN VICE PRESIDENT OF FINANCE 1.00 X X 0 0 0 PAUL CELL EXECUTIVE DIRECTOR 40.00 X 148750 0 3938 148750 0 3938 1 0 1 0 0 130844 1700 132544 MEMBERSHIP DUES 541100 230712 230712 TRAINING 541100 230398 230398 ACCREDITATION 541100 211132 211132 PARTNER AGREEMENTS 541100 153930 153930 ADVERTISING 541100 5440 5440 831612 19107 19107 266723 239079 27644 27644 27644 MISCELLANEOUS INCOME 541100 11060 11060 11060 1021967 826172 5440 57811 X 187975 103887 84088 335776 185570 150206 8696 4806 3890 12720 7030 5690 43689 24145 19544 5059 1717 3342 12250 4157 8093 3913 3913 236241 80170 156071 11358 3694 7664 5656 1356 4300 2104 335 1769 7522 1197 6325 164016 55110 108906 3591 572 3019 7209 18 7191 BAD DEBT EXPENSE 25000 25000 BANK AND CREDIT CARD FE 23483 23483 ANNUAL CONFERENCE EXPEN 4356 1044 3312 DUES AND SUBSCRIPTIONS 1902 619 1283 4246 1381 2865 1106762 476808 629954 0 91635 121564 32359 35821 148786 231076 38676 340438 45533 37988 11136 7545 886797 976027 4399 1899 1213788 1714370 89858 93413 425086 956591 514944 1050004 X 695496 659318 3348 5048 698844 664366 1213788 1714370 -84795 50317 0 X X 0 1 X 1 0 X 94086 217895 167845 53938 132544 666308 898038 788758 1534277 1560566 826172 5607811 992124 1006653 1702122 1614504 958716 6274119 0 0 0 6274119 96633 63316 83666 51293 19107 314015 96633 63316 83666 51293 19107 314015 18720 15048 8170 7500 5440 54878 11888 10189 13605 30593 11060 77335 1119365 1095206 1807563 1703890 994323 6720347 0.93360 0.92930 0.04670 0.05060 X PART III, SHORT YEAR EXPLANATION: THE CURRENT TAX YEAR IS A SHORT-YEAR. 43208 37481 5727 2325 507 1818 7545 X 1068371 50317 50317 1018054 3913 3913 1021967 1102849 0 1102849 3913 3913 1106762 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM TAXATION AS NOT-FOR-PROFIT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS SUBJECT TO INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION 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 THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF MAY 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ASSOCIATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ASSOCIATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. X X 0 0 0 0 0 0 0 0 0 PAUL CELL EXECUTIVE DIRECTOR 148750 0 0 0 0 0 3938 0 0 0 152688 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 6 DIFFERENT MEMBERSHIPS; INSTITUTIONAL MEMBERSHIP, PROFESSIONAL MEMBERSHIP, AFFILIATE MEMBERSHIP, SUPPORTING MEMBERSHIP, RETIRED MEMBERSHIP, AND HONORARY MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A ANY MEMBER IN GOOD STANDINGS IS ALLOWED TO VOTE IN THE ELECTION OF MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B IACLEA BY-LAWS REQUIRE APPROVAL BY MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS, AND A DRAFT OF THE FORM 990 IS THEN PROVIDED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR AND OUTSIDE ACCOUNTANT FOR REVIEW AND EDITING. ONCE ALL EDITING IS COMPLETE, A DRAFT OF THE 990 WAS PROVIDED TO THE MEMBERS OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, INCLUDING EXISTING BOARD MEMBERS, ARE GIVEN THE POLICY AT THE FIRST MEETING FOLLOWING THE ELECTION. THE COMPLETED AND SIGNED FORMS ARE RETURNED TO THE HEADQUARTERS AND REVIEWED BY THE SENIOR STAFF AND KEPT ON FILE. IF A BOARD MEMBER DISCLOSES A CONFLICT OF INTEREST, THAT BOARD MEMBER HAVE TO RECUSE HIMSELF/HERSELF FROM INVOLVEMENT IN ALL MATTERS RELATED TO SUCH COMPANY OR INDIVIDUAL WITH WHICH THE BOARD MEMBER HAS A RELATIONSHIP OR INTEREST, INCLUDING RECUSAL FROM ALL VOTES OR OTHER ACTIONS BY THE BOARD INVOLVING THAT INTEREST. FAILURE TO DO SO WOULD RESULT IN FURTHER ACTION BY THE BOARD AGAINST THAT MEMBER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMNINED AND APPROVED BY THE ORGANIZATION'S BOARD. THE COMPENSATION PROCESS IS ALSO DOCUMENTED. THE EXECUTIVE DIRECTOR SEARCH COMMITTEE HIRED A SEARCH CONSULTANT THAT USED COMPARABLE DATA TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION. THE LAST COMPENSATION REVIEW WAS HELD ON MAY 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 2,868. MANAGEMENT AND GENERAL EXPENSES 5,584. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,452. CONTRACT SERVICE FEES: PROGRAM SERVICE EXPENSES 77,302. MANAGEMENT AND GENERAL EXPENSES 150,487. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 227,789. FORM 990, PART XII, LINE 2C THE OVERSIGHT OF THE AUDIT AND PROCESS USED TO SELECT AN INDEPENDENT ACCOUNTANT DID NOT CHANGE IN THE PRIOR YEAR.