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National Association of School Resource Officers Inc

EIN 65-0612863 · Hoover, AL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong96 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE NATIONAL ASSOCIATION OF SCHOOL RESOURCE OFFICERS (NASRO) IS DEDICATED TO PROVIDING THE HIGHEST QUALITY OF TRAINING TO SCHOOL-BASED LAW ENFORCEMENT OFFICERS TO PROMOTE SAFER SCHOOLS AND KEEP CHILDREN SAFE.

Income
$4.4 million
Spending
$3.8 million
Spent on programs
93%
Reserves
12.1 months of spending
Largest source of income
fees for its services, 91%
Employees
13
Volunteers
20
Highest pay
$233,645, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 96 out of 100. Higher than 90% of charities in its peer group (youth development, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 12.1 months of spending.

  • Debt

    16 of 20

    It owes 17% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    15 of 15

    Income rose 20% on the year before.

  • Spending floor

    15 of 15

    93% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 64% of charities in its peer group (youth development, $1m to $10m).

  • Independent board

    25 of 25

    20 of 20 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, 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 (3)
  1. $1.7 million spent. TRAINING - ATTENDEES GAIN A SOLID WORKING KNOWLEDGE OF THE SCHOOL RESOURCE OFFICER CONCEPT AND HOW TO ESTABLISH A LASTING PARTNERSHIP WITH THEIR SCHOOLS.
  2. $1.6 million spent. CONFERENCES - NASRO HOSTS AN ANNUAL CONFERENCE AND LEADERSHIP SUMMIT CONFERENCES. THE ANNUAL CONFERENCE BRINGS TOGETHER SCHOOL RESOURCE OFFICERS, LAW ENFORCEMENT, SCHOOL SECURITY/SAFETY PROFESSIONALS, SCHOOL BOARD MEMBERS, SCHOOL ADMINISTRATORS, AND OTHERS TO RECEIVE SUPERIOR TRAINING AND NETWORKING OPPURTUNITIES. THE LEADERSHIP SUMMITS BRING TOGETHER POLICE CHEIFS, SHERIFFS, SUPERINTENDENTS OF EDUCATION, SCHOOL ADMINISTRATORS, JUVENILE COURT JUDGES, AND OTHERS WHO HAVE A VESTED INTEREST IN SCHOOL SAFETY, TO LEARN KEYS TO SUCCESSFUL SCHOOL RESOURCE OFFICERS AND OTHER PROGRAMS THAT IMPROVE THE SAFETY OF STUDENTS AND PROTECT THEIR ORGANIZATIONS FROM LEGAL LIABILITY.
  3. $165,895 spent. THE JOURNAL OF SCHOOL SAFETY - THIS QUARTERLY JOURNAL PROVIDES TRAINING INFORMATION, INFORMATIVE ARTICLES ON SCHOOL SAFETY, AND OTHER INFORMATION OF INTEREST TO NASRO MEMBERS AND OTHER INTERESTED CONSTITUENTS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 October 13, 2026.

  2. 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 October 13, 2026.

  3. 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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