UNITED STATES LAW ENFORCEMENT FOUNDATION INC (EIN 591164090) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Principal Officer

BRENT SHEPHERD

Phone

3212640911

Tax Period

2023-10-01 to 2024-09-30

UNITED STATES LAW ENFORCEMENT FOUNDATION INC, founded in 1967, is a community nonprofit that reported $4.7M in total revenue in fiscal year 2023. Revenue surged 91% from the prior year, signaling strong growth momentum. Expenses of $5.4M exceeded revenue, resulting in a 16% operating deficit.

Mission

SINCE THE INCEPTION OF THE PARALYZED AND DISABLED POLICE OFFICERS FUND, THE UNITED STATES LAW ENFORCEMENT FOUNDATION HAS PROVIDED OVER 690,000 IN FINANCIAL ASSISTANCE AND 270,000 IN GIFTS TO POLICE OFFICERS WHO WERE DISABLED IN THE LINE OF DUTY AND TO THEIR FAMILIES. SINCE 2001 USLEF HAS ALSO HELPED 122 LAW ENFORCEMENT AGENCIES FROM 36 STATES RAISE OVER 1,137,000 FOR K-9 UNITS. ALSO DURING THE FISCAL YEAR, THE AMERICAN FEDERATION OF POLICE & CONCERNED CITIZENS, INC. (AFPCC) MERGED INTO USLEF. GOING FORWARD, ALL OF THE PROGRAM SERVICES EFFORTS OF AFPCC WILL BE ADMINISTERED BY USLEF.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,201,211

Program Service Revenue $389,888

Investment Income $317

Other Revenue $69,087

TOTAL REVENUE $4,660,503

Expense Breakdown

Grants Paid $158,998

Salaries & Benefits $1,194,625

Fundraising Expenses $2,771,710

Program Expenses $1,946,265

Other Expenses $2,561,312

TOTAL EXPENSES $5,407,860

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,660,503	$2,436,060	+0.9%
Expenses	$5,407,860	$3,846,601	+0.4%
Net Income	$-747,357	$-1,410,541	-0.5%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$295,752

Total Directors

$257,017

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BARRY SHEPHERD	EXECUTIVE DI	35.00	Officer Director	$114,446	$0	$114,446
KIM CONNOLLY	VP/CONTROLLE	40.00	Officer Director	$65,011	$0	$65,011
JAMIE MAYNARD	K-9 COORD./I	35.00	Director	$77,560	$0	$77,560
JACK RINCHICH	PRES./NATL C	2.00	Officer Director	$0	$0	$0
JOHN KUCAN	OUTREACH CHA	2.00	Director	$0	$0	$0
BRIAN SMITH	VP/SGT. AT A	2.00	Officer Director	$0	$0	$0
STEVE NEWTON	3RD VP	2.00	Officer Director	$0	$0	$0
JAMES KHOURY	5TH VP	2.00	Officer Director	$0	$0	$0
WAYNE IVEY	ADVISORY BD	2.00	Director	$0	$0	$0
STEVE WAYNE	ADVISORY BD	2.00	Director	$0	$0	$0
SARAH LONG	ADVISORY BD	2.00	Director	$0	$0	$0
BRENT SHEPHERD	EXEC.SECR./T	35.00	Officer	$116,295	$0	$116,295

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$4,660,503	$5,407,860	$5,486,908	$-747,357
2023	$2,436,060	$3,846,601	$4,434,425	$-1,410,541
2022	$2,326,010	$2,770,108	$4,643,223	$-444,098
2021	$2,755,128	$3,230,099	$5,058,622	$-474,971
2020	$2,997,437	$3,179,456	$5,540,779	$-182,019

UNITED STATES LAW ENFORCEMENT FOUNDATION INC