Civic Intelligence

Indiana Association of Chiefs of Police

EIN 23-7326896 • 501(c)6 • Indianapolis, IN

Profile

To promote professionalism, training and networking for the law.

6510 Telecom DriveIndianapolis, IN 46278

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.34x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.46x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

53rd percentile

2.0%

Higher net margin than 53% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-21%

Faster revenue growth than 24% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$73,882

Up $7,273 (+11%) from 2023

Liabilities

Up

$98,846

Up $3,081 (+3.2%) from 2023

Net Assets

Up

-$24,964

Up $4,192 (+14%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin53rd percentile

Revenue

Down

$214,639

Down $58,005 (-21%) from 2023

Expenses

Down

$210,448

Down $67,738 (-24%) from 2023

Net Income

Up

$4,191

Up $9,733 (+176%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0-$100KAssets 2011: $40,530Liabilities 2011: $111,365Net Assets 2011: -$70,8352011Assets 2012: $48,855Liabilities 2012: $110,370Net Assets 2012: -$61,5152012Assets 2013: $69,674Liabilities 2013: $147,900Net Assets 2013: -$78,2262013Assets 2014: $129,608Liabilities 2014: $212,612Net Assets 2014: -$83,0042014Assets 2015: $141,664Liabilities 2015: $171,352Net Assets 2015: -$29,6882015Assets 2016: $152,586Liabilities 2016: $159,066Net Assets 2016: -$6,4802016Assets 2017: $161,449Liabilities 2017: $157,948Net Assets 2017: $3,5012017Assets 2018: $148,025Liabilities 2018: $146,401Net Assets 2018: $1,6242018Assets 2019: $158,494Liabilities 2019: $146,969Net Assets 2019: $11,5252019Assets 2020: $62,228Liabilities 2020: $35,234Net Assets 2020: $26,9942020Assets 2021: $168,988Liabilities 2021: $84,750Net Assets 2021: $84,2382021Assets 2022: $73,504Liabilities 2022: $97,217Net Assets 2022: -$23,7132022Assets 2023: $66,609Liabilities 2023: $95,765Net Assets 2023: -$29,1562023Assets 2024: $73,882Liabilities 2024: $98,846Net Assets 2024: -$24,9642024

Highlighted filing

2024

Assets$73,882
Liabilities$98,846
Net Assets-$24,964
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2011: $318,3842011Expenses 2012: $305,1302012Revenue 2013: $305,552Expenses 2013: $322,263Net Income 2013: -$16,7112013Revenue 2014: $300,505Expenses 2014: $305,283Net Income 2014: -$4,7782014Revenue 2015: $291,268Expenses 2015: $237,952Net Income 2015: $53,3162015Revenue 2016: $258,984Expenses 2016: $235,775Net Income 2016: $23,2092016Revenue 2017: $252,394Expenses 2017: $242,411Net Income 2017: $9,9832017Revenue 2018: $239,557Expenses 2018: $241,436Net Income 2018: -$1,8792018Revenue 2019: $267,758Expenses 2019: $257,857Net Income 2019: $9,9012019Revenue 2020: $250,388Expenses 2020: $234,918Net Income 2020: $15,4702020Revenue 2021: $288,117Expenses 2021: $233,552Net Income 2021: $54,5652021Revenue 2022: $263,420Expenses 2022: $239,324Net Income 2022: $24,0962022Revenue 2023: $272,644Expenses 2023: $278,186Net Income 2023: -$5,5422023Revenue 2024: $214,639Expenses 2024: $210,448Net Income 2024: $4,1912024

Highlighted filing

2024

Revenue$214,639
Expenses$210,448
Net Income$4,191
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$73,882
Liabilities
$98,846
Net assets
-$24,964
Revenue
$214,639
Expenses
$210,448
Net income
$4,191
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.99$0.25$2.15$2.10$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.96$0.29$2.73$2.78$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.97$0.24$2.63$2.39$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.85$0.84$2.88$2.34$0.55
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.35$0.27$2.50$2.35$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.58$1.47$0.12$2.68$2.58$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.48$1.46$0.02$2.40$2.41$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.61$1.58$0.04$2.52$2.42$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.53$1.59$0.06$2.59$2.36$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.42$1.71$0.30$2.91$2.38$0.53
2014Detailed filing. Detailed filing data is available for this year.$1.30$2.13$0.83$3.01$3.05$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.70$1.48$0.78$3.06$3.22$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$1.10$0.62$3.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$1.11$0.71$3.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$214,639
Mission and Program Overview

Mission

1.to enhance and improve the professionalism of all law enforcement executives.2.to provide network opportunities for the exchange of information. 3.to provide data, administrative support and training to meet the needs of law enforcement executives. 4.to provide education for public officials and develop public awareness on law enforcement issues. 5.to provide for an organization dedicated to meeting the needs of law enforcement executives in the state of indiana.

To promote professionalism, training and networking for the law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,425$73,347▲ $15,922
Prepaid Expenses and Deferred Charges$873--
Accounts Receivable$-1,544$535▲ $2,079
Total Assets$66,609$73,882▲ $7,273
Other Assets Total$9,855$0▼ $9,855
Liabilities
Deferred Revenue$90,765$88,261▼ $2,504
Accounts Payable and Accrued Expenses$5,000$10,585▲ $5,585
Other Liabilities-$0-
Total Liabilities$95,765$98,846▲ $3,081
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-29,156$-24,964▲ $4,192
Total Net Assets Fund Balance$-29,156$-24,964▲ $4,192
Total Liabilities and Net Assets / Fund Balance$66,609$73,882▲ $7,273

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$0--
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Bryan ShearerIACPF Chairman
Mike DiekhoffIACPF President
Billy BolinImmediate Past President
Derek McGrawPresident
Jill Less1st Vice-President
Shawn Keen2nd Vice-President
Nathan SchmittDARE IN Director
Jon HillenbrandDirector
Scott RuszkowskiDirector
Scott ShoemakerDirector
Kenny KavanaughDistrict Director
Mike RichardsonDistrict Director
Steven FloresDistrict Director
Lane VelayoExecutive Director
Jeffrey AdamsFederal Director
Keri Kei ShibataUniversity Director
Revenue and Support

Revenue Composition

Contributions and Grants
$71,784
Program Service Revenue
$142,627
Investment Income
$228
Other Revenue
$0
All Other Contributions
$1,424
Change in Net Assets
$4,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$52,582$17,528$0$70,110
Other Expenses$0$6,363$0$6,363
Information Technology$0$3,602$0$3,602
All Other Expenses$3,281$0$0$3,281
Fees for Services Accounting$0$1,996$0$1,996
Total Functional Expenses$179,705$30,743$0$210,448
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Indiana Association of Chiefs of Police
EIN
23-7326896
Phone
3178161615
Address
6510 Telecom Drive, Indianapolis, IN 46278

Signing Officer

Name
Scott Shoemaker
Title
President
Phone
3178161615
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Shoemaker
Formed
1981
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
WagnerCPAGroup
Address
8335 BROOKS FARM LN, INDIANAPOLIS, IN 46237
Preparer
Deb Wagner CPA
Phone
3177487496
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Form 990 is reviewed by the Treasurer and Executive Director and presented to the entire board of directors for review”

Pt VI, Line 12C

“Conflict of Interest statements are signed annually by each director and officer. The president review the completed statements with any concerns brought before the entire board.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Immediate Past President
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IRS990/Form990PartVIISectionAGrp/TitleTxt5IACPF President
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DARE IN Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Federal Director
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherExpensesGrp/Desc0Board Expense
IRS990/OtherExpensesGrp/Desc1Government Relations
IRS990/OtherExpensesGrp/Desc2Conference Expense
IRS990/OtherExpensesGrp/Desc3Bank/Merchant Fees
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01254
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt36363
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt130365
IRS990/OtherExpensesGrp/ProgramServicesAmt293477
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt01254
IRS990/OtherExpensesGrp/TotalAmt130365
IRS990/OtherExpensesGrp/TotalAmt293477
IRS990/OtherExpensesGrp/TotalAmt36363
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0873
IRS990/PrincipalOfficerNm0Scott Shoemaker
IRS990/PriorPeriodAdjustmentsAmt01
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0Conference Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0142627
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt04191
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0142627
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Undeposited Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the Treasurer and Executive Director and presented to the entire board of directors for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of Interest statements are signed annually by each director and officer. The president review the completed statements with any concerns brought before the entire board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0351956783
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Law Enforcement Education and Training
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 30558
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Indianapolis
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046230
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Year-end Balance
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Allocation of Time
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IACOP Foundation
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1IACOP Foundation
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt066609
IRS990/TotalAssetsEOYAmt073882
IRS990/TotalAssetsGrp/BOYAmt066609
IRS990/TotalAssetsGrp/EOYAmt073882
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071784
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179705
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210448
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt095765
IRS990/TotalLiabilitiesEOYAmt098846
IRS990/TotalLiabilitiesGrp/BOYAmt095765
IRS990/TotalLiabilitiesGrp/EOYAmt098846
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-29156
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-24964
IRS990/TotalProgramServiceExpensesAmt0179705
IRS990/TotalProgramServiceRevenueAmt0142627
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142855
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214639
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt066609
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073882
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt06510 Telecom Dr 370
IRS990/USAddress/CityNm0Indianapolis
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046278
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Shoemaker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03178161615
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Indiana Association of Chiefs of Police
ReturnHeader/Filer/BusinessNameControlTxt0INDI
ReturnHeader/Filer/EIN0237326896
ReturnHeader/Filer/PhoneNum03178161615
ReturnHeader/Filer/USAddress/AddressLine1Txt06510 Telecom Drive
ReturnHeader/Filer/USAddress/CityNm0Indianapolis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046278
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300080734
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WagnerCPAGroup
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08335 BROOKS FARM LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046237
ReturnHeader/PreparerPersonGrp/PhoneNum03177487496
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Deb Wagner CPA

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