The corporation is organized for the public purpose of assisting peace officers, their dependents, and survivors of peace officers by providing financial assistance and making other charitable donations.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 25 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $52K a year · 16% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
22 mo
of spending, in cash
Looks good: 21.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $23K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$81K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$381K
+6% vs prior year
Spent
$321K
To programs
93%
Net assets
$666K
By yearFY2020–FY2025
Revenue
$381K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$180K
FY2021$370K
FY2022$278K
FY2023$370K
FY2024$360K
FY2025$381K
Expenses
$321K
FY2025-0.2%
Tap a bar for its year
Expenses by fiscal year
FY2020$229K
FY2021$255K
FY2022$313K
FY2023$187K
FY2024$322K
FY2025$321K
Net assets
$666K
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$306K
FY2021$420K
FY2022$385K
FY2023$568K
FY2024$606K
FY2025$666K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $298K Management & general 7% · $23K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Sgnt at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
See Aocds Memorial Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides financial aid and charitable donations to law enforcement officers, their families, and survivors.

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Provided by the organization

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3 programs · $287K · in their own filed words · FY2024
01

The fund provides grants and awards to other law enforcement organizations and other charities.

$247Kprogram expense
02

The fund awarded 12 scholarships. Recipients must be a high school senior with a 3.0 gpa or better. The parent or guardian must be an active or retired member of the association of orange county deputy sheriffs, and the recipients must be enrolled in an accredited college by september with a minimum of 12 units.

$24Kprogram expense
03

The fund sponsors a pipe & drum band and a memorial store for the benefit of all members.

$16Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 56 grants · $1.4M · 2019–2024
Other Grants 5000 or LessFY2024$85,525
Individual RecipientFY2024$59,622
National Law Enforcement OffcFY2024$32,429
Unitemized GrantFY2024$24,000
National Fallen FirefightersFY2024$21,000
Individual RecipientFY2024$18,077
Alads Cares FoundationCA · FY2024$14,259
Unitemized GrantFY2024$10,338
La Police Protective LeagueFY2024$5,759
Individual RecipientFY2023$56,225
CpomfCA · FY2023$43,112
Individual RecipientFY2023$39,115
National Law Enforcement OffcFY2023$28,769
Unitemized GrantFY2023$26,526
Unitemized GrantFY2023$24,000
Alads Cares FoundationCA · FY2023$18,500
Rcds Relief FoundationFY2023$15,000
See all 56 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$381K
Ln 12
Gifts and grantsLn 1h$227K
Other incomeLn 4–11$145K
Investment incomeLn 3$9K
Money outPt IX
$321K
Ln 25
Programscol B$298K
Managementcol C$23K
Owns and owesPt X
$666K
net assets · Ln 32
Cash and savingsLn 1–2$576K
Total assetsLn 16$747K
LiabilitiesLn 26$81K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$227K
Investment incomeLn 3$9K
Other incomeLn 4–11$145K
Gains on assetsLn 7$0
Total revenueLn 12$381K
Assets in detailPt X, end of year
CashLn 1$293K
SavingsLn 2$283K
Cash and savings togetherLn 1–2$576K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$53K
Other assetsLn 15$56K
Total assetsLn 16$747K
LiabilitiesLn 26$81K
Net assetsLn 32$666K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$603K$576K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$36K$53K
Total assetsLn 16$659K$747K
LiabilitiesLn 26$52K$81K
Net assetsLn 32$606K$666K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$247K$247K
Grants to domestic individualsLn 2$34K$34K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$15K$15K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$21K$16K$6K
All other expensesLn 24e$130$130
Total functional expensesLn 25$321K$298K$23K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $381K$321K$60K$666K 990 PDF
FY2024 $360K$322K$39K$606K 990 PDF
FY2023 $370K$187K$183K$568K 990 PDF
FY2022 $278K$313K−$35K$385K 990 PDF
FY2021 $370K$255K$114K$420K 990 PDF
FY2020 $180K$229K−$49K$306K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $380,941 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $286,039$226,610
I-9 Program service revenue$0
I-10 Investment incomePrior year $16,583$9,461
I-11 Other revenuePrior year $57,633$144,870
I-12 Total revenuePrior year $360,255$380,941
I-13 Grants and similar amounts paidPrior year $298,469$281,768
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $23,201$39,344
I-18 Total expensesPrior year $321,670$321,112
I-19 Revenue less expensesPrior year $38,585$59,829
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $380,941 across 8 lines filed
VIII-1f All other contributions, gifts and grants$226,610
VIII-1h Total contributions, gifts and grants$226,610
VIII-3 Investment incomeExcluded from tax $9,461$9,461
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$144,870
VIII-12 Total revenueExcluded from tax $9,461$380,941
Part IX · Statement of functional expenses $321,112 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $247,430$247,430
IX-2 Grants to domestic individualsPrograms $34,338$34,338
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,275$1,275
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $15,246$15,246
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,225$1,225
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $15,952 · Management $5,516$21,468
IX-24e All other expensesManagement $130$130
IX-25 Total functional expensesPrograms $297,720 · Management $23,392 · Fundraising $0$321,112
Part X · Balance sheet $747,444 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $321,013$293,162
X-2 Savings and temporary cash investmentsStart of year $282,357$282,846
X-3 Pledges and grants receivableStart of year $6,322$40,981
X-4 Accounts receivableStart of year $39$7,639
X-8 Inventories for sale or useStart of year $13,221$13,796
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $35,570$53,300
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$55,720
X-16 Total assetsStart of year $658,522$747,444
X-17 Accounts payable and accrued expensesStart of year $52,344$27,412
X-25 Other liabilities$54,025
X-26 Total liabilitiesStart of year $52,344$81,437
X-27 Net assets without donor restrictionsStart of year $606,178$666,007
X-32 Total net assets or fund balancesStart of year $606,178$666,007
X-33 Total liabilities and net assetsStart of year $658,522$747,444
Part XI · Reconciliation of net assets $666,007 net assets at year end
XI-1 Total revenue$380,941
XI-2 Total expenses$321,112
XI-3 Revenue less expenses$59,829
XI-4 Net assets at start of year$606,178
XI-10 Net assets at end of year$666,007

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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