United States Law Enforcement Foundation Inc

Analysis

United States Law Enforcement Foundation Inc is a registered charity in United States, based in Titusville, FL. It received its IRS tax-exemption ruling in April 1971, 55 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending September 2023, United States Law Enforcement Foundation Inc reported income of $2.4m and spending of $3.8m, spending 158% of what it took in. Across the 5 years on record, from September 2019 to September 2023, income fell from $3.0m to $2.4m (-19%), an average of -5.2% a year. The sharpest change came in the year to September 2022, when income dropped by 16%. Over the whole period it spent 120% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, United States Law Enforcement Foundation Inc sits at the 87th percentile: it is larger than about 87% of them. Against every charity in United States with reported income it ranks in the 87th percentile, and in the 89th percentile within FL. Charities of a similar size with the same main cause include Catholic Charities Bureau Inc ($2.4m), Cerebral Palsy of Southwestern Illinois ($2.4m) and South Georgia Medical Center Foundation Inc ($2.4m).

On its Form 990 for the period ending September 2023, revenue came from contributions and grants 80% and program service revenue 12% of the total. Compensation of current officers, directors and key employees was $336k (8.7% of expenses). Other salaries and wages came to $267k. It paid $1.4m in professional fundraising fees. At year end it held assets of $4.4m against liabilities of $1.8m, net assets of $2.6m. It reported 26 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.