Code Enforcement Officer Safety Foundation
Nonprofit profile at a glance
- EIN
- 844175099
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990 2023, Form 990-EZ 2025, Form 990-N 2021
- Location
- Lake Elsinore, CA, USA
- Phone
- 9493758806
- Rating
- 92
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Support N.E.C.
Reported finances
- Revenue
- $126,687
- Expenses
- $133,458
- Assets
- $21,823
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Timothy Sun (Vice President)
- Travis Guess (President)
People named in this filing
- Timothy Sun (Vice President)
- Jeremy Kovinchick end 9-8-25 (Secretary)
- Kirk Palmer (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Code Enforcement Officer Safety Foundation exists to promote best practices for the safety of Code Enforcement Officers throughout the United States, to provide a resource for officers, to report incidents, to provide up-to-date training, and to encourage a high standard of professionalism within their chosen profession.
What it reported doing in 2025
The organization provides training courses for Code Enforcement Officers, Building Inspectors, Fire Inspectors, Animal Control, CSO's, Health Inspectors, and Housing Inspectors that cover tactical skills, strategies, and other foundational knowledge to enhance their safety and survival. In 2025, the organization granted 24 scholarships to code enforcement officers who were selected by professional associations based on their inability to afford the training and/or their expressed interest in participating. These scholarships provided the recipients with free access to the organization's online 15-hour officer safety training program, which is valued at about $300 per person.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 85% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 100
- Sustainability: 21
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.5%; rating input score 99
- Program expense ratio: 94.4%; rating input score 94
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -5.3%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 14% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: -14.2% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 99.5% of revenue deployed · 94.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $126K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- High — Sustainability: Operating margin scored 19/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Growth: Asset growth scored 0/100.