California Law Enforcement Association
Legal name: California Law Enforcement Association Safety and Non-safety Personnel Trust
Nonprofit profile at a glance
- EIN
- 464369228
- IRS 990 coverage
- 2014–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Jackson, CA, US
- Phone
- 1-800-832-7333
- Rating confidence
- Limited
- Sector
- Voluntary Employees Beneficiary Associations (Non-Government)
Reported finances
- Revenue
- $7,798,729
- Expenses
- $6,023,020
- Assets
- $11,417,744
- Liabilities
- $7,285,519
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- DAVE BOFFI (PRESIDENT)
Highest reported compensation
- JOE CHIRILLO (CFO): $4,250 total reported compensation
- DAVE BOFFI (PRESIDENT): $2,500 total reported compensation
- KENNETH EHRMAN (VP-NORTH): $2,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide law enforcement officers with long-term disability coverage that was superior to the other plans available, ensuring members have the highest level of income protection when they need it most.
What it reported doing in 2024
To provide long-term disability and death benefits to participating law enforcement officers and their beneficiaries. There are approximately 17,192 active members and 313 members received long-term disability and/or death benefits.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 77
- Sustainability: 66
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 22.8%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 1.9; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0.64; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 0.2%; rating input score 82; 82nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 5.2% per year; rating input score 100; 36th percentile among comparable filings
Details
- What they do: 8 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 6 of 6 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $4K · 5 people listed
- Highest-paid contractors: 1 contractor listed · $939K reported
- Consistency: 11 of 11 current checks pass
- Schedules: 3 filed schedules
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Liabilities to assets ratio scored 15/100.