Correctional Peace Officers Foundation Inc

Nonprofit profile at a glance

EIN
680023302
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Sacramento, CA, USA
Phone
9169280061
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,378,991
Expenses
$6,649,566
Assets
$30,881,622
Liabilities
$556,639

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Highest reported compensation

  • ERIN STONE (PAST INTERIM): $224,593 total reported compensation
  • RACHEL LEE (EXECUTIVE DI): $181,651 total reported compensation
  • CINDY WAHLQUIST (BOOKKEEPER &): $144,608 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To memorialize fallen correctional peace officers, provide for their families, and upgrade the image of correctional officers.

What it reported doing in 2025

Death benefits - the organization provides death benefits, donations, and clothes to beneficiaries of officers killed in the line of duty. They also provide assistance for illness, bereavement, or other catastrophic situations.

Operating model

Revenue model
Membership-supported. 89% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 60
  • Accountability: 84
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: $24.97 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 5 of 9 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.9%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 4.64; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 70.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $225K · 10 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $131K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.