National Law Enforcement Officers Memorial Fund Inc

Analysis

National Law Enforcement Officers Memorial Fund Inc is a registered charity in United States, based in Washington, DC. It received its IRS tax-exemption ruling in October 1985, 41 years ago. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, National Law Enforcement Officers Memorial Fund Inc reported income of $14.6m and spending of $29.3m, spending 200% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $22.2m to $14.6m (-34%), an average of -9.9% a year. The sharpest change came in the year to December 2020, when income dropped by 20%. Over the whole period it spent 172% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, National Law Enforcement Officers Memorial Fund Inc sits at the 97th percentile: it is larger than about 97% of them. Against every charity in United States with reported income it ranks in the 96th percentile, and in the 91st percentile within DC. Charities of a similar size with the same main cause include Professional Care Services of West TN Inc ($14.6m), Tri State Community Health Center Inc ($14.6m) and Veap Inc ($14.6m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 90% and program service revenue 2.4% of the total. Compensation of current officers, directors and key employees was $549k (1.9% of expenses). Other salaries and wages came to $2.5m. It paid $598k in professional fundraising fees. At year end it held assets of $137.1m against liabilities of $133.2m, net assets of $4.0m. It reported 54 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.