Nonprofit · EIN 94-6261142
ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS
Tax-exempt · SACRAMENTO, CA 95820
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $48,188 | $183,556 | -$135,368 | $74,682 | – | $74,682 |
| December 31, 2024 | 990-EZ | $175,661 | $325,075 | -$149,414 | $153,850 | – | $153,850 |
| December 31, 2023 | 990 | $213,758 | $151,236 | $62,522 | $258,170 | $0 | $258,170 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,235
- Program service revenue
- $36,941
- Investment income
- $12
Expenses
- Compensation of officers, directors and key employees
- $67,680
- Salaries, compensation and benefits (total)
- $103,962
- Professional fees and payments to contractors
- $5,001
- Other expenses
- $74,593
- Program services (functional)
- $175,500
Balance sheet and other
- Total assets, start of year
- $153,850
- Total assets, end of year
- $74,682
- Total liabilities, end of year
- –
- Net assets, end of year
- $74,682
- Cash, savings and investments
- $74,682
- Gross receipts
- $48,188
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Fowler | Executive Dir. | 30 | $67,680 |
| Kimberly Trobe | Gaming Rep | 1 | $0 |
| Kylie Dickneite | Central Zone Co | 1 | $0 |
| Craig Heredia | Secretary-Tresu | 1 | $0 |
| Keith Burt | Legal advisor | 1 | $0 |
| Van Godsey | Past General Ch | 1 | $0 |
| Nicole Haugh | East Zone Co-ch | 1 | $0 |
| Dale Avant | Central Zone Co | 1 | $0 |
| B Christian Eloiza | Corrections Rep | 1 | $0 |
| Ron Leavell | NW Zone Chair | 1 | $0 |
| Cynthia Gatiglio | SW Zone Chair | 1 | $0 |
| Aaron Kustermann | General chair | 2 | $0 |
| Brad Gilbert | Vice General Ch | 2 | $0 |
| Scott Dutton | EZone Co- Chair | 1 | $0 |
990-EZ for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Fowler | Executive Dir. | 24 | $58,092 |
| Kimberly Trobe | Gaming Rep | 1 | $0 |
| Laura Curtin | Secretary-Tresu | 1 | $0 |
| Bob Morehouse | Training coordi | 2.5 | $0 |
| Van Godsey | Past General Ch | 1 | $0 |
| James McDermond | Federal Rep. | 1 | $0 |
| Dale Avant | Zone Chair | 1 | $0 |
| B Christian Eloiza | Corrections Rep | 1 | $0 |
| Ron Leavell | NW Zone Chair | 1 | $0 |
| Cynthia Gatiglio | SW Zone Chair | 1 | $0 |
| Aaron Kustermann | General chair | 2 | $0 |
| Brad Gilbert | Vice General Ch | 1 | $0 |
| Bryan Costigan | NW Zone CoChair | 1 | $0 |
| Cary Underwood | SW Zone CoChair | 1 | $0 |
| Scott Dutton | EZone Co- Chair | 1 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Fowler | Executive Dir. Trustee or director | 24 | $64,014 |
| Kimberly Trobe | Gaming Rep Trustee or director | 1 | $0 |
| Bob Morehouse | Training coordi Trustee or director | 2.5 | $0 |
| Van Godsey | Past General Ch Trustee or director | 1 | $0 |
| Stephan Woolery | Central Coordin Trustee or director | 0 | $0 |
| James McDermond | Federal Rep. Trustee or director | 1 | $0 |
| Dale Avant | Zone Chair Trustee or director | 1 | $0 |
| B Christian Eloiza | Corrections Rep Trustee or director | 1 | $0 |
| Ron Leavell | Zone Chair Trustee or director | 1 | $0 |
| Cynthia Gatiglio | Zone Chair Trustee or director | 1 | $0 |
| Aaron Kustermann | General chair Trustee or director | 2 | $0 |
| Brad Gilbert | Vice General Ch Trustee or director | 1 | $0 |
| Keith Gardiner | Legal advisor Trustee or director | 1 | $0 |
| Bryan Costigan | Zone Vice Chair Trustee or director | 1 | $0 |
| Cary Underwood | Zone Vice Chair Trustee or director | 1 | $0 |
| Scott Dutton | Zone Vice Chair Trustee or director | 1 | $0 |
| Laura Curtin | Secretary-Tresu Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4949 BROADWAY E-112A, SACRAMENTO, CA 95820-1528
- Signed the 990-EZ
- Robert Fowler, Executive Dir.
- Phone
- (951) 903-4419
- Website
- https://leiu.org
- Return prepared by
- Allegent Group LLP CPAs & Bus Advisors
California records
California keeps its own records of charities and corporations. Search them by EIN 94-6261142 or by the name ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The mission is providing leadership and promoting professionalism in the criminal intelligence community in order to protect public safety and constitutional rights.
Program accomplishments
- LEIU's annual conference provides certificated training for intelligence professionals. LEIU also provides its members with evaluation and technical assistance in the formation and organization of their agency's intelligence function.Expenses $175,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-6261142
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $74,682
- Income (IRS master file)
- $48,188
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $48,188 | $183,556 | $74,682 | XML |
| 990-EZ | December 2024 | $175,661 | $325,075 | $153,850 | IRS |
| 990 | December 2023 | $213,758 | $151,236 | $258,170 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-6261142).
Questions about ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS
- What is the EIN of ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS?
- The employer identification number (EIN) of ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS is 94-6261142.
- Is ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1972.
- Are donations to ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS?
- The 990-EZ for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $67,680 (Robert Fowler, Executive Dir.).
- How much revenue does ASSOCIATION OF LAW ENFORCEMENT INTELLIGENCE UNITS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $48,188, expenses of $183,556 and total assets of $74,682 at year end.
Other nonprofits in SACRAMENTO
- SUTTER BAY HOSPITALS EIN 94-0562680 · last filed 990 for 2024
- SUTTER VALLEY HOSPITALS EIN 94-1156621 · last filed 990 for 2024
- SUTTER BAY MEDICAL FOUNDATION EIN 94-1156581 · last filed 990 for 2024
- SUTTER HEALTH EIN 94-2788907 · last filed 990 for 2024
- SUTTER VALLEY MEDICAL FOUNDATION EIN 68-0273974 · last filed 990 for 2024
- THE GOLDEN 1 CREDIT UNION EIN 94-0362025 · last filed 990 for 2024
- ALTA CALIFORNIA REGIONAL CENTER INC EIN 94-1720511 · last filed 990 for 2025
- WESTERN HEALTH ADVANTAGE EIN 68-0393304 · last filed 990 for 2025