Law Enforcement Education Foundation Corporation
Nonprofit profile at a glance
- EIN
- 455509663
- IRS 990 coverage
- 2015–2020
- Forms available
- Form 990 2020
- Location
- Atlanta, GA, USA
- Phone
- 7708361776
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $450,000
- Expenses
- $661,153
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Bob Barr (CEO)
People named in this filing
- Rick Hammesfahr MD (Board Member)
- George Wells (Board Member)
- Pete Pukish (Board Member)
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 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The corporation's long-term charitable mission is to provide information, education, training, equipment, and related assistance to law enforcement agencies, officers and the general public, including legislation (such as H.R. 218) designed to improve the safety and performance of active and retired individual officers and agencies, and to provide information and education on topics concerning the enforcement of society's criminal, civil and regulatory laws.
What it reported doing in 2020
Provided information, education (including published articles), training, equipment and related assistance to current and retired law enforcement officers, law enforcement agencies and the general public, primarily relating to safety of individual officers and agencies, through website(s), and grants to law enforcement agencies.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 86% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 94
- Accountability: 53
- Sustainability: 12
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.1%; rating input score 99
- 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: 100%; rating input score 100; 79th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 40%; rating input score 40; 14th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: -46.9%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 20.7% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 10.3% per year; rating input score 100; 79th percentile among comparable filings
- Asset growth: -12.4% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
- Governance: 2 of 5 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $655K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Highest-paid contractors: 1 contractor listed · $260K reported
- Consistency: 20 of 20 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 5 filing years from 2015 to 2020
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 4 filed related-organization links
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Independent voting board scored 40/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.