San Jose Police Foundation

Nonprofit profile at a glance

EIN
204979633
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
San Jose, CA, USA
Phone
4085542060
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Law Enforcement

Official website

Reported finances

Revenue
$700,098
Expenses
$445,307
Assets
$531,530
Liabilities
$6,279

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Tracey Enfantino (Vice President)

Highest reported compensation

  • Ted Trujillo (Executive Dir.): $116,734 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The San Jose Police Foundation is dedicated to preventing crime, saving lives and making our community a better and safer place to live and work by assisting the San Jose Police Department with resources not available from the city. We are the major source of private support for the SJPD.

What it reported doing in 2024

To enhance the public safety for those who live, work and visit San Jose by providing resources and support to the San Jose Police Department which are not included in the city budget or are not readily available by other means.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21%; rating input score 21
  • Program expense ratio: 32.9%; rating input score 33
  • Fundraising efficiency: $4.99 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.3%; rating input score 99; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.4%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 26.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 15.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 21% of revenue deployed · 32.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $146K in reported program spending
  • Leadership: top reported pay $117K · 5 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.