Code Enforcement Officer Safety Foundation FY2023 filing

Tax-deductible

Lake Elsinore, CA501(c)(3)Public Safety & DisasterEIN 84-4175099Revenue $208K in FY2023

On file with the IRScodeofficersafety.org34181 Carissa Dr, 92532-2632 · Lake Elsinore, CATax-exempt since Jul 2022Publicly supported — 509(a)(2)

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The Code Enforcement Officer Safety Foundation exists to promote best practices for the safety of Code Enforcement Officers throughout the United States, to provide a resource for officers, to report incidents, to provide up-to-date training, and to encourage a high standard of professionalism within their chosen profession.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$2K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2K
to officers and key staff · 0.8% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
+116% vs prior year
Spent
$181K
To programs
90%
Net assets
$55K
By yearFY2022–FY2025
Revenue
$208K
FY2023▲ +116%
Tap a bar for its year
Revenue by fiscal year
FY2022$96K
FY2023$208K
FY2024$111K
FY2025$127K
Net assets
$55K
FY2023▲ +91%
Tap a bar for its year
Net assets by fiscal year
FY2022$29K
FY2023$55K
FY2024$29K
FY2025$22K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 Jul 2022.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $163K Management & general 10% · $18K

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

5 people listed on the 990; $2K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$1,000Pt VII · Sec A
Director
$500Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Justin Edson End 6-6-24’s $10K as President is at the 42nd percentile of top reported officer pay among 826 $100K–1M public safety & disaster nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023
Justin Edson End 6-6-24$10,375—
Timothy Sun—$1,000
Timothy Sun Beg 6-6-24$600—
Kirk Palmer—$500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Code Enforcement Officer Safety Foundation 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 15aYes

Programs and updates

Promotes safety, resources, training, and professionalism for code enforcement officers nationwide.

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Provided by the organization

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3 programs · $163K · in their own filed words · FY2023
01

The organization provides training courses for Code Enforcement Officers, Building Inspectors, Fire Inspectors, Animal Control, CSO's, Health Inspectors, and Housing Inspectors that cover tactical skills, strategies, and other foundational knowledge to enhance their safety and survival.

$113Kprogram expense
02

In addition to providing training courses, the organization actively participates in national conferences throughout the year to raise awareness about the importance of officer safety and to provide training to conference attendees.

$31Kprogram expense
03

Through the organization's Request a Vest program, the organization donated 23 body armor vests in 2023 to code officials working in government to protect them in their line of duty.

$18Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$208K
Ln 12
Fees for servicesLn 2g$200K
Gifts and grantsLn 1h$7K
Money outPt IX
$181K
Ln 25
Programscol B$163K
Managementcol C$18K
Owns and owesPt X
$55K
net assets · Ln 32
Cash and savingsLn 1–2$55K
Total assetsLn 16$55K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Fees for servicesLn 2g$200K
Gains on assetsLn 7$0
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$0
Cash and savings togetherLn 1–2$55K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$55K
LiabilitiesLn 26$0
Net assetsLn 32$55K
OperationsPt I, VI
EmployeesI 51
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$29K$55K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$29K$55K
LiabilitiesLn 26$0$0
Net assetsLn 32$29K$55K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$24K$24K
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$2K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$21K$10K$10K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$2K$2K
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$31K$31K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$89K$89K
All other expensesLn 24e$893$699$194
Total functional expensesLn 25$181K$163K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $127K$22K 990 PDF
FY2024 $111K$29K 990 PDF
FY2023 Viewing $208K$181K$26K$55K 990 PDF
FY2022 $96K$29K 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 FY2023 990 (6 parts)
Part I · Summary $207,719 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,152$7,321
I-9 Program service revenuePrior year $90,964$200,398
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $96,116$207,719
I-13 Grants and similar amounts paidPrior year $23,785$23,778
I-14 Benefits paid to members$0
I-15 Salaries and benefits$22,232
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $76,269$135,339
I-18 Total expensesPrior year $100,054$181,349
I-19 Revenue less expensesPrior year −$3,938$26,370
Part VI · Governance 3 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $207,719 across 9 lines filed
VIII-1f All other contributions, gifts and grants$7,321
VIII-1h Total contributions, gifts and grants$7,321
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $200,398$200,398
VIII-3 Investment income$0
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$0
VIII-12 Total revenueRelated to mission $200,398$207,719
Part IX · Statement of functional expenses $181,349 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $23,778$23,778
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 staffPrograms $1,500$1,500
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $10,366 · Management $10,366$20,732
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 feesManagement $3,360$3,360
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $2,625$2,625
IX-12 Advertising and promotionPrograms $6,090$6,090
IX-13 Office expensesManagement $1,778$1,778
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 $31,292$31,292
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $89,301$89,301
IX-24e All other expensesPrograms $699 · Management $194$893
IX-25 Total functional expensesPrograms $163,026 · Management $18,323 · Fundraising $0$181,349
Part X · Balance sheet $55,207 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $28,837$55,207
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
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 $28,837$55,207
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $28,837$55,207
X-32 Total net assets or fund balancesStart of year $28,837$55,207
X-33 Total liabilities and net assetsStart of year $28,837$55,207
Part XI · Reconciliation of net assets $55,207 net assets at year end
XI-1 Total revenue$207,719
XI-2 Total expenses$181,349
XI-3 Revenue less expenses$26,370
XI-4 Net assets at start of year$28,837
XI-10 Net assets at end of year$55,207

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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