Law Enforcement Assistance Foundation Inc

Nonprofit profile at a glance

EIN
650036801
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
West Palm Beach, FL, USA
Phone
5617476553
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$322,698
Expenses
$237,182
Assets
$2,602,945
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

34 people listed

Executive titles in this filing

  • JOHN F WEGNER (PRESIDENT)
  • JAMES STEVENSON (IMMEDIATE PAST PRESIDENT)
  • JOSHUA MENDELSOHN (VICE PRESIDENT)
  • KELLIE NEHRENZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLIE NEHRENZ (EXECUTIVE DIRECTOR): $60,500 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 assistance to law enforcement officers seriously injured or who have suffered a catastrophic event, and to the families of officers killed in the line of duty in palm beach county.

What it reported doing in 2024

During the year funds were provided to fifteen (18) law enforcement officers from palm beach county or their families. Details were obtained in regard to the injury, death or catastrophic event and once reviewed and approved by the board of directors, the funds were then distributed to assist the officer or his/her family pursuant to leaf's mission.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.7%; rating input score 74
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $4.9 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.8%; rating input score 100; 60th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.1%; rating input score 97; 26th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 10.97; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 25.5%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 73.7% of revenue deployed · 80.8% of spending went to programs
  • Governance: 33 of 34 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $192K in reported program spending
  • Leadership: top reported pay $60K · 34 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 22/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 14/100.