Form 990 for tax year 2024
Filed by NATIONAL LAW ENFORCEMENT FOUNDATION.
Totals
- Total revenue
- $7,034,653
- Total expenses
- $2,596,601
- Contributions and grants received
- $7,034,644
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $9
- Other revenue
- $0
- Total assets, end of year
- $4,804,741
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $4,804,741
- Program services expenses (Part IX)
- $1,467,722
- Management and general expenses
- $853,879
- Fundraising expenses
- $275,000
- Program service expenses (Part III)
- $1,467,722
Program services were 56.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$3,814,544
-
1f · All other contributions, gifts and grants
$3,220,100
-
3 · Investment income
total $9 · unrelated business $9 · excluded $0
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $392,500 · program services $112,500 · management and general $280,000 · fundraising $0
-
9 · Other employee benefits
total $2,668 · program services $2,668 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $27,934 · program services $6,828 · management and general $21,106 · fundraising $0
-
11a · Fees: management
total $995,460 · program services $415,460 · management and general $305,000 · fundraising $275,000
-
11b · Fees: legal
total $3,256 · program services $0 · management and general $3,256 · fundraising $0
-
11c · Fees: accounting
total $52,000 · program services $0 · management and general $52,000 · fundraising $0
-
11d · Fees: lobbying
total $148,500 · program services $0 · management and general $148,500 · fundraising $0
-
13 · Office expenses
total $14,949 · program services $1,261 · management and general $13,688 · fundraising $0
-
16 · Occupancy
total $555,593 · program services $533,458 · management and general $22,135 · fundraising $0
-
17 · Travel
total $71,452 · program services $71,452 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $156,625 · program services $156,625 · management and general $0 · fundraising $0
-
23 · Insurance
total $6,509 · program services $0 · management and general $6,509 · fundraising $0
-
24a · Other expenses: Facility supplies
total $169,155 · program services $167,470 · management and general $1,685 · fundraising $0
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $353,800 · end of year $4,663,010
-
10a · Land, buildings and equipment: cost or other basis
$252,300
-
10b · Land, buildings and equipment: accumulated depreciation
$156,625
-
10c · Land, buildings and equipment, net
end of year $95,675
-
11 · Investments: publicly traded securities
beginning of year $12,889 · end of year $46,056
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $366,689 · end of year $4,804,741
Mission and programs · 2024
Mission
Providing quality childcare benefits to improve policing across the U.S.
-
Providing quality childcare benefits to improve policing across the U.S.
Expenses $1,467,722 · Revenue $7,034,643
As filed on the 2024 return.
Listed in Part VII
-
Jim Mackay
CEO
- Total calculated
- $180,000
- From this org
- $180,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $180,000
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $180,000
-
John Howard
Secretary
- Total calculated
- $100,000
- From this org
- $100,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Rebecca Klemin
Treasurer
- Total calculated
- $0
- Hours/week
- 10
-
Chris Gober
Director
- Total calculated
- $0
- Hours/week
- 1
-
David Nisleit
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 4 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523089349301967
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