Civic Intelligence

American Law Enforcement Officers Association

EIN 25-1413645 • 501(c)4 • Coraopolis, PA

Profile

To support local police. Advance the causes of law enforcement officers and to provide for social, educational and fraternal benefits for both members of the police and private law enforcement personnel.

PO Box 1174Coraopolis, PA 15108

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

42nd percentile

-1.7%

Higher net margin than 42% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

57th percentile

1.2%

Faster asset growth than 57% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

92%

Faster revenue growth than 93% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$100,632

Up $1,182 (+1.2%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$100,632

Up $1,182 (+1.2%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin42nd percentile

Revenue

Up

$29,479

Up $14,089 (+92%) from 2023

Expenses

Down

$29,966

Down $2,473 (-7.6%) from 2023

Net Income

Up

-$487

Up $16,562 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$150K$100K$50K$0Assets 2012: $57,828Liabilities 2012: $0Net Assets 2012: $57,8282012Assets 2013: $62,991Liabilities 2013: $0Net Assets 2013: $62,9912013Assets 2018: $115,152Liabilities 2018: $0Net Assets 2018: $115,1522018Assets 2020: $125,966Net Assets 2020: $125,9662020Assets 2021: $119,889Net Assets 2021: $119,8892021Assets 2022: $112,567Net Assets 2022: $112,5672022Assets 2023: $99,450Net Assets 2023: $99,4502023Assets 2024: $100,632Net Assets 2024: $100,6322024

Highlighted filing

2024

Assets$100,632
Liabilities-
Net Assets$100,632
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$60K$40K$20K$0-$20KRevenue 2012: $52,089Expenses 2012: $49,487Net Income 2012: $2,6022012Revenue 2013: $54,007Expenses 2013: $48,844Net Income 2013: $5,1632013Revenue 2018: $40,367Expenses 2018: $14,890Net Income 2018: $25,4772018Revenue 2020: $40,007Expenses 2020: $17,382Net Income 2020: $22,6252020Revenue 2021: $13,151Expenses 2021: $20,834Net Income 2021: -$7,6832021Revenue 2022: $30,869Expenses 2022: $23,550Net Income 2022: $7,3192022Revenue 2023: $15,390Expenses 2023: $32,439Net Income 2023: -$17,0492023Revenue 2024: $29,479Expenses 2024: $29,966Net Income 2024: -$4872024

Highlighted filing

2024

Revenue$29,479
Expenses$29,966
Net Income-$487
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$100,632
Liabilities
-
Net assets
$100,632
Revenue
$29,479
Expenses
$29,966
Net income
-$487
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$1.01$0.29$0.30$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.99$0.15$0.32$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.13$1.13$0.31$0.24$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$1.20$0.13$0.21$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$1.26$0.40$0.17$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.40$0.15$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.54$0.49$0.05
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.58$0.52$0.49$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.0
Gross Receipts
$45,955
Mission and Program Overview

Mission

To support local police. Advance the causes of law enforcement officers and to provide for social, educational and fraternal benefits for both members of the police and private law enforcement personnel.

Program Services

DescriptionGrantsExpenses
PROVIDE FRATERNAL BENEFITS FOR BOTH POLICE AND PRIVATE LAW ENFORCEMENT PERSONNEL. SUPPORTS AROUND 176 MEMBERS.-$10,384
SCHOLARSHIPS TO LOCAL STUDENTS TO ATTEND COLLEGE FOR MEMBERS CHILDREN.$1,300$6,286
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ALAN MORROWTreasurer-$0--
MARTIN ZIMMELSecretary-$0--
MICHAEL SLAWIANOWSKIVice-Preside-$0--
DANIEL DUGANPresident-$0--
DONALD MANZSgt At Arms-$0--
WILLIAM HANLONSgt At Arms-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Raffle$25,150$25,150$13,846$11,304
Total Events$25,150$25,150$13,846$11,304
Filing and Contact Details

Filer

Filer Name
American Law Enforcement Officers
EIN
25-1413645
Phone
4122690877
Address
PO BOX 1174, CORAOPOLIS, PA 15108

Signing Officer

Name
Alan Morrow
Title
Treasurer
Phone
4125263851
Signed
2025-11-16
Discuss with paid preparer
Yes

Preparer

Firm
Jeremy Rogerson & Associates LLC
Address
1150 THORN RUN RD SUITE 108, MOON TOWNSHIP, PA 15108
Preparer
Jeremy Rogerson
Phone
4122647755
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 552 conferences/meetings 12,213 gifts 3,087 christmas party 1,899 total 17,751”

Form 990-ez, Part I, Line 20

“Unrealized holding gains 1,669”

Form 990-ez, Part III

“To support local police. Advance the causes of law enforcement officers and to provide for social, educational and fraternal benefits for both members of the police and private law enforcement personnel.”

Form 990-ez, Part III, Line 31

“Scholarships to local students to attend college for members children.”

Raw XML Appendix133 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt010384
IRS990EZ/BooksInCareOfDetail/PersonNm0ALAN MORROW
IRS990EZ/BooksInCareOfDetail/PhoneNum04122690877
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0131 WALLRIDGE DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOON TOWNSHIP
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015108
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt099450
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0100632
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0100
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-487
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0176
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt099450
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0100632
IRS990EZ/FundraisingGrossIncomeAmt030110
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01300
IRS990EZ/GrossReceiptsAmt045955
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04224
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt011521
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt099450
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0100632
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt099450
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100632
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ALAN MORROW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARTIN ZIMMEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL SLAWIANOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DANIEL DUGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DONALD MANZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILLIAM HANLON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SGT AT ARMS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt01669
IRS990EZ/OtherExpensesTotalAmt017751
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT LOCAL POLICE. ADVANCE THE CAUSES OF LAW ENFORCEMENT OFFICERS AND TO PROVIDE FOR SOCIAL, EDUCATIONAL AND FRATERNAL BENEFITS FOR BOTH MEMBERS OF THE POLICE AND PRIVATE LAW ENFORCEMENT PERSONNEL.
IRS990EZ/PrintingPublicationsPostageAmt0355
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE FRATERNAL BENEFITS FOR BOTH POLICE AND PRIVATE LAW ENFORCEMENT PERSONNEL. SUPPORTS AROUND 176 MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SCHOLARSHIPS TO LOCAL STUDENTS TO ATTEND COLLEGE FOR MEMBERS CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01300
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010384
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt16286
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt016476
IRS990EZ/SpecialEventsNetIncomeLossAmt013634
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt029966
IRS990EZ/TotalProgramServiceExpensesAmt016670
IRS990EZ/TotalRevenueAmt029479
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013846
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025150
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011304
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013846
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013846
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 552 CONFERENCES/MEETINGS 12,213 GIFTS 3,087 CHRISTMAS PARTY 1,899 TOTAL 17,751
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNREALIZED HOLDING GAINS 1,669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO SUPPORT LOCAL POLICE. ADVANCE THE CAUSES OF LAW ENFORCEMENT OFFICERS AND TO PROVIDE FOR SOCIAL, EDUCATIONAL AND FRATERNAL BENEFITS FOR BOTH MEMBERS OF THE POLICE AND PRIVATE LAW ENFORCEMENT PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCHOLARSHIPS TO LOCAL STUDENTS TO ATTEND COLLEGE FOR MEMBERS CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN MORROW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04125263851
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LAW ENFORCEMENT OFFICERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0251413645
ReturnHeader/Filer/PhoneNum04122690877
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1174
ReturnHeader/Filer/USAddress/CityNm0CORAOPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015108
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208387590
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEREMY ROGERSON & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01150 THORN RUN RD SUITE 108
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015108
ReturnHeader/PreparerPersonGrp/PhoneNum04122647755
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY ROGERSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T09:58:47-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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