Providing quality childcare benefits to improve policing across the U.S.

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $1.6M a year · 61% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$280K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
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 · $4.4M
Looks good: 4 funders name it on their filings; 3 or more.
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
2
of 5 voting members
Worth a look: 2 of 5 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.0M
×11 vs prior year
Spent
$2.6M
To programs
57%
Net assets
$4.8M
By yearFY2022–FY2024
Revenue
$7.0M
FY2024▲ ×11
Tap a bar for its year
Revenue by fiscal year
FY2022$200K
FY2023$664K
FY2024$7.0M
Expenses
$2.6M
FY2024▲ +461%
Tap a bar for its year
Expenses by fiscal year
FY2022$35K
FY2023$463K
FY2024$2.6M
Net assets
$4.8M
FY2024▲ ×13
Tap a bar for its year
Net assets by fiscal year
FY2022$166K
FY2023$367K
FY2024$4.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2022.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $1.5M Management & general 33% · $854K Fundraising 11% · $275K

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; $280K paid to officers and key staff.

Part VII, Section A · reportable compensation
$180,000Pt VII · Sec A
Secretary
$100,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Jim Mackay’s $180K as CEO is at the 85th percentile of top reported officer pay among 3869 $1–10M human services 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 · 2 named individuals · Part VII

NameFY2024FY2023
Jim Mackay$180,000$90,000
John Howard$100,000$37,500

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 National Law Enforcement 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 15aNo

Programs and updates

Offers childcare to support and improve law enforcement nationwide.

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Provided by the organization

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1 program · $1.5M · in their own filed words · FY2024
01

Providing quality childcare benefits to improve policing across the U.S.

$1.5Mprogram 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
See all 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Gifts and grantsLn 1h$7.0M
Investment incomeLn 3$9
Money outPt IX
$2.6M
Ln 25
Programscol B$1.5M
Managementcol C$854K
Fundraisingcol D$275K
Owns and owesPt X
$4.8M
net assets · Ln 32
Cash and savingsLn 1–2$4.7M
Total assetsLn 16$4.8M
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.0M
Government grantsLn 1e$3.8M
Investment incomeLn 3$9
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
SavingsLn 2$4.7M
Cash and savings togetherLn 1–2$4.7M
InvestmentsLn 11–13$46K
Land, buildings, equipmentLn 10c$96K
Total assetsLn 16$4.8M
LiabilitiesLn 26$0
Net assetsLn 32$4.8M
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
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 FY24End FY24
Cash and savingsLn 1–2$354K$4.7M
InvestmentsLn 11–13$13K$46K
Land, buildings, equipmentLn 10c$96K
Total assetsLn 16$367K$4.8M
LiabilitiesLn 26$0$0
Net assetsLn 32$367K$4.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$392K$112K$280K$0
Other employee benefitsLn 9$3K$3K$0$0
Payroll taxesLn 10$28K$7K$21K$0
Management feesLn 11a$995K$415K$305K$275K
Legal feesLn 11b$3K$0$3K$0
Accounting feesLn 11c$52K$0$52K$0
Lobbying feesLn 11d$148K$0$148K$0
Office expensesLn 13$15K$1K$14K$0
OccupancyLn 16$556K$533K$22K$0
TravelLn 17$71K$71K$0$0
Depreciation, depletion and amortizationLn 22$157K$157K$0$0
InsuranceLn 23$7K$0$7K$0
Other expenses (24a–d)Ln 24$169K$167K$2K$0
Total functional expensesLn 25$2.6M$1.5M$854K$275K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $7.0M$2.6M$4.4M$4.8M 990 PDF
FY2023 $664K$463K$201K$367K 990 PDF
FY2022 $200K$35K$166K$166K 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 J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $7,034,653 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $661,100$7,034,644
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,014$9
I-11 Other revenue$0
I-12 Total revenuePrior year $664,114$7,034,653
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $263,835$423,102
I-16a Professional fundraising feesPrior year $25,000$0
I-17 Other expensesPrior year $174,180$2,173,499
I-18 Total expensesPrior year $463,015$2,596,601
I-19 Revenue less expensesPrior year $201,099$4,438,052
Part VI · Governance 2 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members2
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $7,034,653 across 5 lines filed
VIII-1e Government grants$3,814,544
VIII-1f All other contributions, gifts and grants$3,220,100
VIII-1h Total contributions, gifts and grants$7,034,644
VIII-3 Investment incomeUnrelated business $9 · Excluded from tax $0$9
VIII-12 Total revenueRelated to mission $0 · Unrelated business $9 · Excluded from tax $0$7,034,653
Part IX · Statement of functional expenses $2,596,601 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $112,500 · Management $280,000 · Fundraising $0$392,500
IX-9 Other employee benefitsPrograms $2,668 · Management $0 · Fundraising $0$2,668
IX-10 Payroll taxesPrograms $6,828 · Management $21,106 · Fundraising $0$27,934
IX-11a Management feesPrograms $415,460 · Management $305,000 · Fundraising $275,000$995,460
IX-11b Legal feesPrograms $0 · Management $3,256 · Fundraising $0$3,256
IX-11c Accounting feesPrograms $0 · Management $52,000 · Fundraising $0$52,000
IX-11d Lobbying feesPrograms $0 · Management $148,500 · Fundraising $0$148,500
IX-13 Office expensesPrograms $1,261 · Management $13,688 · Fundraising $0$14,949
IX-16 OccupancyPrograms $533,458 · Management $22,135 · Fundraising $0$555,593
IX-17 TravelPrograms $71,452 · Management $0 · Fundraising $0$71,452
IX-22 Depreciation, depletion and amortizationPrograms $156,625 · Management $0 · Fundraising $0$156,625
IX-23 InsurancePrograms $0 · Management $6,509 · Fundraising $0$6,509
IX-24 Other expenses (24a–d)Programs $167,470 · Management $1,685 · Fundraising $0$169,155
IX-25 Total functional expensesPrograms $1,467,722 · Management $853,879 · Fundraising $275,000$2,596,601
Part X · Balance sheet $4,804,741 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $353,800$4,663,010
X-10c Land, buildings and equipment, net$95,675
X-11 Publicly traded securitiesStart of year $12,889$46,056
X-16 Total assetsStart of year $366,689$4,804,741
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 $366,689$4,804,741
X-32 Total net assets or fund balancesStart of year $366,689$4,804,741
X-33 Total liabilities and net assetsStart of year $366,689$4,804,741
Part XI · Reconciliation of net assets $4,804,741 net assets at year end
XI-1 Total revenue$7,034,653
XI-2 Total expenses$2,596,601
XI-3 Revenue less expenses$4,438,052
XI-4 Net assets at start of year$366,689
XI-10 Net assets at end of year$4,804,741

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

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