Law Enforcement Managers Association

Sacramento, CA501(c)(5)Since 1997EIN 68-0403586

promoting a positive law enforcement image to the public, Provide representation for the membership in matters related to conditions of their employment better the working conditions of its members.

27¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · 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)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
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
Spent on programs
27%
of spending
Concern: 27% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
24 mo
of spending, in cash
Looks good: 23.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$201K
+9% vs prior year
Spent
$130K
To programs
27%
Net assets
$761K
By yearFY2020–FY2025
Revenue
$201K
FY2025▲ +9%
Revenue by fiscal year
FY2020$146K
FY2021$140K
FY2022$148K
FY2024$183K
FY2025$201K
Net assets
$761K
FY2025▲ +215%
Net assets by fiscal year
FY2020$396K
FY2021$463K
FY2022$500K
FY2024$242K
FY2025$761K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1999.

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

Where the money goes

27 cents of each dollar spent went to programs.

Program services 27% · $35K Management & general 32% · $41K Fundraising 23% · $29K

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

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice Predsident
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Probation Director
$0Pt VII · Sec A
Non-Probation Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
Director at Large
$0Pt VII · Sec A
See Law Enforcement Managers Association 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

Law Enforcement Managers Association is a member-serving organization based in Sacramento, CA, formed in 1997.

Provided by the organization

This section is blank until Law Enforcement Managers Association claims this page.

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3 program services account for $20K of program spending, described in the organization's own filed words · FY2025.
01

Scholarships for children of officers. Providing funding for education and supplies fof college or trade schools.

$10Kprogram expense
02

Union leadership training for members.

$9Kprogram expense
03

Star-Vi Foundation Donation

The critical mission of the STAR 6 Foundation is to act as the benevolent arm of the Sacramento County Deputy Sheriffs Association by providing immediate and ongoing financial assistance, grievance counseling and peer support for the spouses, families and brothers and sisters of the fallen and injured men and women of the Sacramento…

$1Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $10K · 2025–2025

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$201K
Ln 12
Gifts and grantsLn 1h$201K
Investment incomeLn 3$16
Money outPt IX
$130K
Ln 25
Programscol B$35K
Managementcol C$41K
Fundraisingcol D$29K
Owns and owesPt X
$761K
net assets · Ln 32
Cash and savingsLn 1–2$256K
Total assetsLn 16$761K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$201K
Investment incomeLn 3$16
Total revenueLn 12$201K
Assets in detailPt X, end of year
CashLn 1$156K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$256K
InvestmentsLn 11–13$505K
Total assetsLn 16$761K
LiabilitiesLn 26$0
Net assetsLn 32$761K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
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$440K$256K
InvestmentsLn 11–13$202K$505K
Total assetsLn 16$642K$761K
LiabilitiesLn 26$0$0
Net assetsLn 32$642K$761K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$19K$19K
Management feesLn 11a$19K$9K$11K$0
Legal feesLn 11b$30K$0$30K$0
Lobbying feesLn 11d$25K$0$0$0
Professional fundraising feesLn 11e$29K$29K
Office expensesLn 13$458$0$0$458
Information technologyLn 14$2K$2K$0$0
Other expenses (24a–d)Ln 24$5K$5K$0$0
Total functional expensesLn 25$130K$35K$41K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $201K$130K$70K$761K 990 PDF
FY2024 $183K$242K 990 PDF
FY2023 Not on file
FY2022 $148K$500K 990 PDF
FY2021 $140K$463K 990 PDF
FY2020 $146K$396K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $200,583 across 4 lines filed
VIII-1b Membership dues$200,567
VIII-1h Total contributions, gifts and grants$200,567
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$16
VIII-12 Total revenueRelated to mission $16 · Unrelated business $0 · Excluded from tax $0$200,583
Part IX · Statement of functional expenses $130,217 across 8 lines filed
IX-4 Benefits paid to or for membersPrograms $19,216$19,216
IX-11a Management feesPrograms $8,740 · Management $10,696 · Fundraising $0$19,436
IX-11b Legal feesPrograms $0 · Management $30,425 · Fundraising $0$30,425
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$24,945
IX-11e Professional fundraising feesFundraising $28,949$28,949
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $458$458
IX-14 Information technologyPrograms $1,913 · Management $0 · Fundraising $0$1,913
IX-24 Other expenses (24a–d)Programs $4,875 · Management $0 · Fundraising $0$4,875
IX-25 Total functional expensesPrograms $34,744 · Management $41,121 · Fundraising $29,407$130,217
Part X · Balance sheet $761,171 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $254,472$155,958
X-2 Savings and temporary cash investmentsStart of year $185,038$100,103
X-12 Other securitiesStart of year $202,288$505,110
X-16 Total assetsStart of year $641,798$761,171
X-17 Accounts payable and accrued expensesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $641,798$761,171
X-32 Total net assets or fund balancesStart of year $641,798$761,171
X-33 Total liabilities and net assetsStart of year $641,798$761,171
Part XI · Reconciliation of net assets $761,171 net assets at year end
XI-1 Total revenue$200,583
XI-2 Total expenses$130,217
XI-3 Revenue less expenses$70,366
XI-4 Net assets at start of year$641,798
XI-8 Prior period adjustments$49,007
XI-10 Net assets at end of year$761,171

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

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