Georgia Association Law Enforcement

EIN 58-2006761 • 501(c)6 • Locust Grove, GA

Profile

Form 990 - organization's mission to provide educational and scientific services as defined in section 501 (c)(3) of the internal revenue code of 1954 and to encourage the development and operation of training programs of firearms instructors among sworn military and civilian law enforcement, whose duty assignment or station is within the borders of ga and to encourage the development of teaching skills among those engaged in the firearms training of public service personnel and the development of criteria for certification of law enforcement firearms instructors and to continually review the needs for firearms training and encourage the development, improvement and conduct of programs to meet those needs and conduct a mimimum of one annual state training seminar to provide members with education in the latest techniques available to the law enforcement firearms instructor.

PO Box 29Locust Grove, GA 30248

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

-0.8%

Higher net margin than 46% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

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 2025

-0.8%

Faster asset growth than 51% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

12%

Faster revenue growth than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets49th percentile

Assets

Down

$25,822

Down $221 (-0.8%) from 2024

Liabilities

Flat

Flat from 2024

Net Assets

Down

$25,822

Down $221 (-0.8%) from 2024

Operations

Liabilities / Revenue51st percentile Net Margin46th percentile

Revenue

$26,330

Up $2,866 (+12%) from 2024

Expenses

$26,551

Up $3,714 (+16%) from 2024

Net Income

Down

-$221

Down $848 (-135%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

Highlighted filing

2025

Assets$25,822

Liabilities$0

Net Assets$25,822

Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

Highlighted filing

2025

Revenue$26,330

Expenses$26,551

Net Income-$221

Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $25,822
Liabilities: $0
Net assets: $25,822
Revenue: $26,330
Expenses: $26,551
Net income: -$221

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$25.8	$0.00	$25.8	$26.3	$26.6	$0.22
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$26.0	$0.00	$26.0	$23.5	$22.8	$0.63
2023Detailed filing. Detailed filing data is available for this year.	$25.4	$0.00	$25.4	$20.9	$21.9	$0.99
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$26.4	$0.00	$26.4	$29.6	$23.9	$5.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$20.7	$0.00	$20.7	$24.0	$19.8	$4.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$16.6	$0.00	$16.6	$27.5	$20.0	$7.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$9.12	$0.00	$9.12	$23.7	$27.8	$4.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$13.3	$0.00	$13.3	$25.7	$26.9	$1.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$14.5	$0.00	$14.5	$25.8	$21.9	$3.85
2016Detailed filing. Detailed filing data is available for this year.	$10.7	$0.00	$10.7	$37.4	$34.5	$2.92
2015Summary only. Only limited summary data is available for this year.	$7.77	$0.00	$7.77	$41.7	$38.8	$2.90
2014Detailed filing. Detailed filing data is available for this year.	$4.87	$0.00	$4.87	$40.5	$44.1	$3.59
2013Summary only. Only limited summary data is available for this year.	$8.46	$0.00	$8.46	$45.4	$46.0	$0.61
2012Summary only. Only limited summary data is available for this year.	$9.06	$0.00	$9.06	$54.0	$49.9	$4.10

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To

Filing Snapshot

Filing Period: Apr 1, 2022 to Mar 31, 2023
Signed: Jun 7, 2023
Return Version: 2022v5.0
Gross Receipts: $20,904

Mission and Program Overview

Mission

Firearm instructor training

Program Services

Description	Grants	Expenses
ANNUAL CONFERENCE AND TRAINING SESSIONS	-	$5,471

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
LEO HATHAWAY	Executive Director	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: Georgia Association Law Enforcement Firearms Instr
EIN: 58-2006761
Address: PO BOX 29, LOCUST GROVE, GA 30248

Signing Officer

Name: Leo Hathaway
Title: Executive Direc
Phone: 7708203410
Signed: 2023-06-07
Discuss with paid preparer: Yes

Preparer

Firm: Kevin Tolson CPA LLC
Address: 10540 Kingsmark Trail, Alpharetta, GA 30022
Preparer: Kevin Tolson
Phone: 8177031464

Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountadvertising 400computer services 284licenses 90office expenses 976telephone 1,791bank service fees 120paypal fees 492training & meeting fees 5,471awards 1,858”

Raw XML Appendix98 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/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	LEO HATHAWAY
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7708203410
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	79 KIMBELL FARM DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	LOCUST GROVE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	30248
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	26401
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	25416
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	3560
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-985
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	10324
IRS990EZ/FiledScheduleAInd	0	false
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	26401
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	25416
IRS990EZ/GrossReceiptsAmt	0	20904
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	0
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	13140
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	26401
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	25416
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	26401
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	25416
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	6.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	LEO HATHAWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	0
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	11482
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	FIREARM INSTRUCTOR TRAINING
IRS990EZ/PrintingPublicationsPostageAmt	0	83
IRS990EZ/ProgramServiceRevenueAmt	0	4204
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	ANNUAL CONFERENCE AND TRAINING SESSIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	5471
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	GA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	21889
IRS990EZ/TotalProgramServiceExpensesAmt	0	5471
IRS990EZ/TotalRevenueAmt	0	20904
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION AMOUNTADVERTISING 400COMPUTER SERVICES 284LICENSES 90OFFICE EXPENSES 976TELEPHONE 1,791BANK SERVICE FEES 120PAYPAL FEES 492TRAINING & MEETING FEES 5,471AWARDS 1,858
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Description of other expenses Part I line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd	0	00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	0
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	LEO HATHAWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7708203410
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	GEORGIA ASSOCIATION LAW ENFORCEMENT FIREARMS INSTR
ReturnHeader/Filer/BusinessNameControlTxt	0	GEOR
ReturnHeader/Filer/EIN	0	582006761
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 29
ReturnHeader/Filer/USAddress/CityNm	0	LOCUST GROVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	GA
ReturnHeader/Filer/USAddress/ZIPCd	0	30248
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	872174547
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Kevin Tolson CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	10540 Kingsmark Trail
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Alpharetta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	30022
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8177031464
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2023-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Kevin Tolson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2023-06-12T13:15:48-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	LEO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	HATHAWAY
ReturnHeader/TaxPeriodBeginDt	0	2022-04-01
ReturnHeader/TaxPeriodEndDt	0	2023-03-31
ReturnHeader/TaxYr	0	2022

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