Police Executive Research Forum
Public records raise at least one point you should look into before giving.
What it says it does
PERF IS AN INDEPENDENT RESEARCH ORGANIZATION THAT FOCUSES ON CRITICAL ISSUES IN POLICING. PERF'S WORK INCLUDES GUIDANCE ON POLICE USE OF FORCE, EFFECTIVE CRIME REDUCTION STRATEGIES, AND PROGRAMS THAT SUPPORT POLICE OFFICERS' HEALTH AND WELL-BEING. PERF ADVANCES PROFESSIONALISM IN POLICING BY SHARING INFORMATION ABOUT BEST PRACTICES WITH THE FIELD.
- Income
- $11.8 million
- Spending
- $11.9 million
- Spent on programs
- 91%
- Reserves
- 13.8 months of spending
- Largest source of income
- fees for its services, 51%
- Employees
- 37
- Volunteers
- 5
- Highest pay
- $574,163, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 78 out of 100. Higher than 65% of charities in its peer group (crime and legal services, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 13.8 months of spending.
Debt
10 of 20It owes 40% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1591% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 17% of charities in its peer group (crime and legal services, $10m to $100m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (7)
- $5.5 million spent. EDUCATION AND TRAINING: IN 2024, PERF HELD FOUR SESSIONS OF ITS SENIOR MANAGEMENT INSTITUTE FOR POLICE (SMIP), A LEADERSHIP DEVELOPMENT PROGRAM FOR MID- AND SENIOR-LEVEL POLICE OFFICIALS, MANY OF WHOM WILL BE FUTURE POLICE CHIEFS. PERF ALSO TRAINED OFFICERS TO IMPLEMENT PERF'S INTEGRATING COMMUNICATIONS, ASSESSMENT, AND TACTICS (ICAT) PROGRAM, WHICH HELPS PREVENT UNNECESSARY USES OF FORCE BY POLICE AND PROMOTES BETTER OUTCOMES IN INCIDENTS THAT INVOLVE SUBJECTS WITH MENTAL ILLNESS, DEVELOPMENTAL DISABILITIES, OR OTHER CONDITIONS THAT MAY CAUSE THEM TO BEHAVE UNPREDICTABLY. ICAT TRAININGS ARE HELD MONTHLY AT PERF'S NATIONAL ICAT FACILITY IN DECATUR, ILLINOIS. PERF ALSO CONTINUES TO CONTRACT DIRECTLY WITH AGENCIES TO PROVIDE ICAT TRAINING. PERF ALSO HELD ITS THIRD ANNUAL NATIONAL ICAT CONFERENCE.
- $2.1 million spent. RESEARCH: PERF CONDUCTS A RANGE OF RESEARCH PROJECTS AND PUBLISHES FINDINGS IN REPORTS FOR POLICE PRACTITIONERS, THE NEWS MEDIA, AND THE PUBLIC. IN 2024, PERF'S RESEARCH TEAM EXAMINED THE POLICE RESPONSE TO CIVIL DISTURBANCES; POLICE PARTNERSHIPS WITH LOCAL BUSINESSES TO ADDRESS CRIME ISSUES; AND LAW ENFORCEMENT'S ROLE IN COMMUNITY VIOLENCE INTERVENTIONS.
- $1.1 million spent. DEMONSTRATION AND TECHNICAL ASSISTANCE: PERF STUDIES BEST PRACTICES AND EMERGING ISSUES IN POLICING. ISSUES ADDRESSED IN 2024 INCLUDED: RESPONDING TO THE RISE IN CARJACKING; REDUCING THE RISK OF RESTRAINT-RELATED DEATH; INTEGRATING CIVILIAN STAFF INTO POLICE AGENCIES; ENGAGING IMMIGRANT COMMUNITIES; AND POLICE ACCOUNTABILITY.
- $1.1 million spent. MEMBERSHIP: PERF'S MEMBERSHIP IS COMPRISED OF THOUSANDS OF LAW ENFORCEMENT EXECUTIVES, FEDERAL GOVERNMENT OFFICIALS, ACADEMICS, RESEARCHERS, AND OTHERS WITH AN INTEREST IN POLICING AND CRIMINAL JUSTICE ISSUES. PERF HOLDS MEETINGS, CONFERENCES, AND OTHER EVENTS, AND COMMUNICATES WITH ITS MEMBERS ON A DAILY BASIS. PERF'S DAILY CLIPS SERVICE IS A DAILY NEWSLETTER FEATURING THE MOST COMPELLING NEWS MEDIA STORIES ABOUT ISSUES IN POLICING. PERF'S EXECUTIVE DIRECTOR ALSO SENDS OUT A WEEKLY COLUMN CALLED "PERF TRENDING," WHICH FOCUSES ON A CURRENT TOPIC IN POLICING AND PROVIDES UPDATES ON ACTIVITIES AT PERF.
- $862,826 spent. MANAGEMENT SERVICES: PERF PROVIDES MANAGEMENT CONSULTING SERVICES TO POLICE AGENCIES. PERF OFFERS COMPREHENSIVE ORGANIZATIONAL STUDIES; STRATEGIC PLANNING; TRAINING DEVELOPMENT AND REVIEW; GUIDANCE ON RECRUITMENT, HIRING, AND RETENTION; DEVELOPMENT OF USE-OF-FORCE POLICIES AND TRAINING; AND ANALYSIS AND REVIEW OF INTERNAL AFFAIRS AND OTHER DISCIPLINARY POLICIES AND CASES.
- $25,369 spent. COMMUNICATIONS: PERF'S COMMUNICATIONS DEPARTMENT MANAGES THE EDITING AND PRODUCTION OF PERF REPORTS, AS WELL AS MANAGING PERF'S WEBSITE, FIELDING NEWS MEDIA INQUIRIES ABOUT ISSUES IN POLICING, AND MAINTAINING PERF'S PRESENCE ON SOCIAL MEDIA.
- $251,744 spent. EXECUTIVE SEARCH: OVER THE PAST 20 YEARS, PERF HAS HELPED MORE THAN 200 CITIES, COUNTIES, AND OTHER JURISDICTIONS IDENTIFY THE BEST CANDIDATES FOR POLICE CHIEF AND OTHER LEADERSHIP POSITIONS. PERF HAS PUBLISHED SEVERAL BOOKS ON EXECUTIVE DEVELOPMENT FOR POLICING PROFESSIONALS, SUCH AS "COMMAND PERFORMANCE: A CAREER GUIDE FOR POLICE EXECUTIVES," "THE FIRST SIX MONTHS: A POLICE CHIEF'S GUIDE TO STARTING OFF ON THE RIGHT FOOT, AND "CHAPTER 2: HOW POLICE CHIEFS AND SHERIFFS ARE FINDING MEANING AND PURPOSE IN THE NEXT STAGE OF THEIR CAREERS."
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1978.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Caution.
California's Attorney General lists its registration as revoked as of December 31, 1990. Organizations on this list may not solicit donations in California.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.