Aocds Memorial Fund EIN 33-0917425 Form 990 (PDF) Claim this org

Aocds Memorial Fund

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Provides financial aid and charitable donations to law enforcement officers, their families, and survivors. For fiscal year 2024 it reported $381K in revenue, $321K in expenses, and $666K in net assets.Pt I

Founded
2000
Type
Public charity (501(c)(3)) · Human Services
Location
Santa Ana, CA
Filings
5 on file (2020–2024)
Revenue
$381KFY2024
Expenses
$321K
Net assets
$666K
People
8
Filings
5
Updates
0
More identity details & actions ⌄
EIN  33-0917425 Public charity (501(c)(3)) Santa Ana, CA Founded 2000
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides financial aid and charitable donations to law enforcement officers, their families, and survivors.
Leadership
Jeremy Johnson · Vice President
Money in and out
$381K revenue, $321K expenses
Bottom line
93% program efficiency
Where the money goes · FY2024
Total revenue
$381K
Pt VIII · Ln 12
Total expenses
$321K
Pt IX · Ln 25
Net assets
$666K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $60K
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07
Program efficiency
93%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
21.5mo
months of highly liquid reserves at operating expense rate▼ -15% vs prior filing year
Surplus margin
+16%
revenue over expenses, this year▲ +47% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$381K
FY2024▲ +6%
Expenses
$321K
FY2024-0.2%
Total assets
$747K
FY2024▲ +14%
Total liabilities
$81K
FY2024▲ +56%
Total revenue
$381K
Pt VIII · Ln 12
Total expenses
$321K
Pt IX · Ln 25
Net assets
$666K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$60K
Total assetsPt X · Ln 16$747K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAocds Memorial Fund
EINHdr · item D33-0917425
Principal addressHdr · item CSanta Ana, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item L2000
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P20)
Ruling yearIRS BMFSep 2000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
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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Mission & Programs · Part III

Where the work happens

3 program services account for $287K of program spending, described in the organization's 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

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Statement of Revenue

Part VIII
Contributions & grants$227K · 59%
Other revenue$145K · 38%
Investment income$9K · 2%
Contributions & grants59%$227K
Other revenue38%$145K
Investment income2%$9K
Total revenueLn 12$381K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$298K
Management & general7%$23K
Total functional expensesLn 25$321K

Balance Sheet

Part X · end of year
CashLn 1$576K
Total assetsLn 16$747K
Total liabilitiesLn 26$81K
Total net assetsLn 32$666K
Months of cash on handcomputed21.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $576K · Operating expenses/yr $321K
21.5 months
Where the money goes
Program services
Program services $298K · Total expenses $321K
93%
Management & General
Management & general $23K · Total expenses $321K
7%
Fundraising
Fundraising $0 · Total expenses $321K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $264K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $227K · Total revenue $381K
59%
Government reliance
Government grants — · Total revenue $381K
Earned-income share
Program service revenue $0 · Total revenue $381K
0%
Investment reliance
Investment income $9K · Total revenue $381K
+2%
Program self-sufficiency
Program service revenue $0 · Total expenses $321K
0%
Growth & trend
Revenue growth (YoY)
This year $381K · Prior year $360K
+6%
Revenue CAGR
FY2019 $180K · FY2024 $381K
+16%
Net-asset trend (YoY)
End of year $666K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $381K · Expenses $321K
+16%
Liabilities-to-Assets
Total liabilities — · Total assets $747K
Net-asset ratio
Net assets $666K · Total assets $747K
89%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $747K
0%
People & payroll
Highest Reported Total Compensation
Individual Jeremy Johnson · Reported title Vice President · Highest reported compensation $0 · Total expenses $321K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $321K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%
Overhead ratio 7%
Revenue growth 6%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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
California Police Officers MFY2024$59,622
National Law Enforcement OffcFY2024$32,429
Unitemized GrantFY2024$24,000
National Fallen FirefightersFY2024$21,000
Brad Gates MemorialFY2024$18,077
Alads Cares FoundationCA · FY2024$14,259
Unitemized GrantFY2024$10,338
La Police Protective LeagueFY2024$5,759
California Police Officers MFY2023$56,225
CpomfCA · FY2023$43,112
Garden Grove Police AssociatiFY2023$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 →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$360K revenue · ⤓ 990 PDF
FY2023$370K revenue · ⤓ 990 PDF
FY2022$278K revenue · ⤓ 990 PDF
FY2021$370K revenue · ⤓ 990 PDF
FY2020$180K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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