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.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
22 mo
of spending, in cash
Looks good: 22.5 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
$52K
8% of total assets
Looks good: liabilities are 8% 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
$360K
-3% vs prior year
Spent
$322K
To programs
97%
Net assets
$606K
By yearFY2020–FY2025
Revenue
$360K
FY2024▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$180K
FY2021$370K
FY2022$278K
FY2023$370K
FY2024$360K
FY2025$381K
Expenses
$322K
FY2024▲ +72%
Tap a bar for its year
Expenses by fiscal year
FY2020$229K
FY2021$255K
FY2022$313K
FY2023$187K
FY2024$322K
FY2025$321K
Net assets
$606K
FY2024▲ +7%
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 FY2024 Form 990 (year ending June 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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

97 cents of each dollar spent went to programs.

Program services 97% · $312K Management & general 3% · $9K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Aocds Memorial Fund

Tap to ask. Aocds Memorial Fund sees how many people are interested.

Your first name shows with your question. Aocds Memorial Fund answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $312K · in their own filed words · FY2023
01

The fund assisted the dependents of orange county deputies and other peace officers who were killed in the line of duty. The fund assisted orange county deputies and peace officers in need of financial aid due to unusual circumstances.

$288Kprogram 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.

$636program 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$360K
Ln 12
Gifts and grantsLn 1h$286K
Other incomeLn 4–11$58K
Investment incomeLn 3$17K
Money outPt IX
$322K
Ln 25
Programscol B$312K
Managementcol C$9K
Owns and owesPt X
$606K
net assets · Ln 32
Cash and savingsLn 1–2$603K
Total assetsLn 16$659K
LiabilitiesLn 26$52K
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$286K
Noncash giftsLn 1g$34K
Investment incomeLn 3$17K
Other incomeLn 4–11$58K
Gains on assetsLn 7$0
Total revenueLn 12$360K
Assets in detailPt X, end of year
CashLn 1$321K
SavingsLn 2$282K
Cash and savings togetherLn 1–2$603K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$36K
Other assetsLn 15$0
Total assetsLn 16$659K
LiabilitiesLn 26$52K
Net assetsLn 32$606K
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 FY24End FY24
Cash and savingsLn 1–2$506K$603K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$37K$36K
Total assetsLn 16$584K$659K
LiabilitiesLn 26$17K$52K
Net assetsLn 32$568K$606K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$248K$248K
Grants to domestic individualsLn 2$51K$51K
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$8K$8K
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$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$13K$13K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$766$636$130
All other expensesLn 24e$0
Total functional expensesLn 25$322K$312K$9K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $381K$321K$60K$666K 990 PDF
FY2024 Viewing $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

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $360,255 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $278,300$286,039
I-9 Program service revenue$0
I-10 Investment incomePrior year $9,605$16,583
I-11 Other revenuePrior year $82,230$57,633
I-12 Total revenuePrior year $370,135$360,255
I-13 Grants and similar amounts paidPrior year $95,768$298,469
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $91,410$23,201
I-18 Total expensesPrior year $187,178$321,670
I-19 Revenue less expensesPrior year $182,957$38,585
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 $360,255 across 10 lines filed
VIII-1d Related organizations$34,001
VIII-1f All other contributions, gifts and grants$252,038
VIII-1g Noncash contributions (included above)$34,001
VIII-1h Total contributions, gifts and grants$286,039
VIII-3 Investment incomeExcluded from tax $16,583$16,583
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$57,633
VIII-12 Total revenueExcluded from tax $16,583$360,255
Part IX · Statement of functional expenses $321,670 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $247,943$247,943
IX-2 Grants to domestic individualsPrograms $50,526$50,526
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 $7,875$7,875
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 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $13,113$13,113
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,447$1,447
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $636 · Management $130$766
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $312,218 · Management $9,452 · Fundraising $0$321,670
Part X · Balance sheet $658,522 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $225,423$321,013
X-2 Savings and temporary cash investmentsStart of year $280,539$282,357
X-3 Pledges and grants receivableStart of year $27,986$6,322
X-4 Accounts receivable$39
X-8 Inventories for sale or useStart of year $13,221$13,221
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $37,017$35,570
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$0
X-16 Total assetsStart of year $584,186$658,522
X-17 Accounts payable and accrued expensesStart of year $16,593$52,344
X-26 Total liabilitiesStart of year $16,593$52,344
X-27 Net assets without donor restrictionsStart of year $558,262$606,178
X-32 Total net assets or fund balancesStart of year $567,593$606,178
X-33 Total liabilities and net assetsStart of year $584,186$658,522
Part XI · Reconciliation of net assets $606,178 net assets at year end
XI-1 Total revenue$360,255
XI-2 Total expenses$321,670
XI-3 Revenue less expenses$38,585
XI-4 Net assets at start of year$567,593
XI-10 Net assets at end of year$606,178

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.