Blue Guardian Foundation

Nonprofit profile at a glance

EIN
821891796
IRS 990 coverage
2018–2023
Forms available
Form 990 2023
Location
Dallas, TX, USA
Phone
4696938537
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Law Enforcement

Reported finances

Revenue
$76,423
Expenses
$87,370
Assets
$157,222
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • RENE SANCHEZ (PRESIDENT)

People named in this filing

  • RENE SANCHEZ (PRESIDENT)
  • JUAN HERNANDEZ (VICE PRESIDE)
  • ANGELICA MARTINEZ (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial assistance to law enforcement officers and their families, accross the country, who have faced the loss of life or income due to a serious injury, life-threaning illness or other catastrophic event. To assist officers and their families with training, scholarship opportunities and certain equipment purchases to assist the officer with everyday occurrences. To bring awareness to police-related mental health issues and provide services for those affected by life-altering events.

What it reported doing in 2023

The signal 15 program raises funds for injured police officers. In 2022, 49,334.15 was distributed to various families for officers who were injured or killed in the line of duty.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 69% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.8%; rating input score 64
  • Program expense ratio: 54.9%; rating input score 55
  • Fundraising efficiency: $3.3 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -9.9% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 63.8% of revenue deployed · 54.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.