San Diego County Law Enforcement Foundation

Nonprofit profile at a glance

EIN
330478688
IRS 990-EZ coverage
2013–2017
Forms available
Form 990-EZ 2017
Location
San Diego, CA, USA
Phone
6194829544
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$33,710
Expenses
$20,480
Assets
$322,438
Liabilities
$35,083

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ROY COSAN (PRESIDENT)
  • GARY PAUL (VICE PRESIDENT)

People named in this filing

  • MIKE TURLEY (DIRECTOR)
  • SKIP MURPHY (EXECUTIVE DIREC)
  • ROY COSAN (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-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The san diego county law enforcement foundation helps underwrite the cost of new equipment for san diego county police and sheriff's departments so that these public servants can perform their jobs safely and effectively. The foundation also grants scholarships to law enforcement officers obtaining their master degrees and grants widows and families of slain officers financial assistance.

What it reported doing in 2017

Scholarship grants to law enforcement officers obtaining their masters degrees in law enforcement

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 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 82
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.9%; rating input score 57
  • Program expense ratio: 61%; rating input score 61

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 39.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 15.74; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -19.2% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -10.5% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 56.9% of revenue deployed · 61% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • Contacts: How to reach this organization
  • 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 57/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.