National Badge of Honor Memorial Foundation

Nonprofit profile at a glance

EIN
200460095
IRS 990 coverage
2013–2020
Forms available
Form 990 2020
Location
Dallas, TX, USA
Phone
2147540583
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Victims' Services

Official website

Reported finances

Revenue
$19,027
Expenses
$14,097
Assets
$29,808
Liabilities
$5,869

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID BLANCHARD (PRESIDENT AND CEO)
  • JACK GAFFIGAN (EXECUTIVE DIRECTOR)
  • JAMES W COMSTOCK (FIRST VICE PRESIDENT)
  • DAVE BERGMAN (VICE PRESIDENT)

People named in this filing

  • DAVID BLANCHARD (PRESIDENT AND CEO)
  • JACK GAFFIGAN (EXECUTIVE DIRECTOR)
  • JAMES W COMSTOCK (FIRST VICE PRESIDENT)

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 badge of honor memorial foundation assists law enforcement departments and the families of law enforcement officers slain in the line of duty. Preparation, honor, and assistance are the keystones of the foundation.

What it reported doing in 2020

The foundation provides information and guidance to police departments and families when a uniformed officer is killed in the line of duty. It leads the way in casualty planning awareness and training, forming and bringing together programs to help ensure that departments and families everywhere are prepared. The local police departments generally do not have direct experience in assisting the families in preparing the paper- work that is required to claim all of the benefits that they are entitled to. The foundation provides assistance and information to enable the families promptly and accurately file their benefit claims. The foundation has legal advisers available to guide the preparation of benefit claims.they help ensure that the memories of fallen officers are honored and that no loved one is left behind due to the complexity in obtaining federal, state and city survivor benefits to which they are entitled.

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 100% 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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 55
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58%; rating input score 58
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $271.81 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 25.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -22.1% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -23.9% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 58% of revenue deployed · 78.3% of spending went to programs
  • Governance: 30 of 30 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2013 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.