Southern Arizona Law Enforcement Foundation Inc
Southern Arizona Law Enforcement Foundation shows strong program spending and no officer compensation, recovering from a significant 2020 expense spike.
EIN: 200559408 · Tucson, AZ · NTEE: M40 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $431K |
| Total Expenses | $208K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $430,681. |
| Net Assets | $343K |
| Transparency Score | 85/100 |
Is Southern Arizona Law Enforcement Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Southern Arizona Law Enforcement Foundation Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Southern Arizona Law Enforcement Foundation Inc
Southern Arizona Law Enforcement Foundation Inc (EIN: 200559408) is a nonprofit organization based in Tucson, AZ, classified under NTEE code M40. The organization reported total revenue of $431K and total assets of $503K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Southern Arizona Law Enforcement Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Southern Arizona Law Enforcement Foundation Inc is a small nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -4.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $236K |
| Total Expenses | $208K |
| Surplus / Deficit | +$28K |
| Total Assets | $348K |
| Total Liabilities | $5K |
| Net Assets | $343K |
| Operating Margin | 11.8% |
| Debt-to-Asset Ratio | 1.4% |
| Months of Reserves | 20.1 months |
Financial Health Grade: A
In 2023, Southern Arizona Law Enforcement Foundation Inc reported a surplus of $28K with revenue exceeding expenses, holds 20.1 months of operating reserves (strong position), has a debt-to-asset ratio of 1.4% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Southern Arizona Law Enforcement Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -4.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +29.5% | +26.0% | +6.7% |
| 2022 | -21.5% | -5.1% | +0.0% |
| 2021 | -35.6% | -84.2% | +24.5% |
| 2020 | +30.6% | +231.4% | -73.5% |
| 2019 | -20.2% | +6.4% | -5.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Southern Arizona Law Enforcement Foundation Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Southern Arizona Law Enforcement Foundation Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $28K, with revenue exceeding expenses.
- Debt-to-asset ratio: 1.4%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through non-officer roles, which is highly efficient for a nonprofit of its size with latest revenue of $430,681.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Southern Arizona Law Enforcement Foundation Inc's IRS 990 filings:
- Significant expense spike in 2020 ($1,103,109) far exceeding revenue ($360,543), leading to a substantial asset reduction.
Strengths
The following positive indicators were identified for Southern Arizona Law Enforcement Foundation Inc:
- Strong program spending ratio (estimated 85% of expenses).
- Consistent reporting of 0% officer compensation, indicating efficient use of funds.
- Positive revenue-to-expense ratio in most recent years (e.g., 2023: $236,197 revenue vs. $208,357 expenses).
- Low liabilities across most filing periods, indicating good financial management.
- Demonstrated financial recovery and asset growth since the 2020 dip.
Frequently Asked Questions about Southern Arizona Law Enforcement Foundation Inc
Is Southern Arizona Law Enforcement Foundation Inc a legitimate charity?
Southern Arizona Law Enforcement Foundation Inc (EIN: 200559408) is a registered tax-exempt nonprofit based in Arizona. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $431K. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Southern Arizona Law Enforcement Foundation Inc spend its money?
Southern Arizona Law Enforcement Foundation Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Southern Arizona Law Enforcement Foundation Inc tax-deductible?
Southern Arizona Law Enforcement Foundation Inc is registered as a tax-exempt nonprofit (EIN: 200559408). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Southern Arizona Law Enforcement Foundation Inc CEO make?
Southern Arizona Law Enforcement Foundation Inc's highest-compensated officer earns $430,681. annually. The organization reported $431K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Southern Arizona Law Enforcement Foundation Inc's spending goes to programs?
Southern Arizona Law Enforcement Foundation Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Southern Arizona Law Enforcement Foundation Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Southern Arizona Law Enforcement Foundation Inc is above average for NTEE category M40 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Southern Arizona Law Enforcement Foundation Inc located?
Southern Arizona Law Enforcement Foundation Inc is headquartered in Tucson, Arizona and files with the IRS under EIN 200559408. It is classified under NTEE code M40.
How many years of IRS 990 filings does Southern Arizona Law Enforcement Foundation Inc have?
Southern Arizona Law Enforcement Foundation Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $431K in total revenue.
Is Southern Arizona Law Enforcement Foundation Inc. a good charity?
Based on its strong program spending ratio (estimated 85%), consistent lack of reported officer compensation, and recovery from past financial challenges, it appears to be an effective charity in allocating resources to its mission.
What caused the significant expense increase in 2020?
The IRS 990 data shows expenses of $1,103,109 against revenue of $360,543 in 2020. Without further detail from the full 990 form, the specific cause of this substantial increase and asset reduction is unclear, but it represents a significant financial event for the organization.
How does the organization fund its operations without officer compensation?
The consistent reporting of 0% officer compensation suggests that key leadership roles may be filled by volunteers, or compensation is structured in a way that it is not reported under 'officer compensation' on the 990, allowing more funds to be directed to programs.
What is the trend in the organization's assets?
Assets fluctuated significantly, peaking at over $1 million in 2018 and 2017, dropping sharply to $262,233 in 2020, and then steadily recovering to $348,219 in 2023 and $503,155 (latest available), indicating a period of financial rebuilding.
Filing History
IRS 990 filing history for Southern Arizona Law Enforcement Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Southern Arizona Law Enforcement Foundation Inc's revenue has declined by 40.3%, moving from $396K to $236K. Total assets decreased by 42.5% over the same period, from $605K to $348K. Total functional expenses fell by 30.6%, from $300K to $208K. In its most recent filing year (2023), Southern Arizona Law Enforcement Foundation Inc reported a surplus of $28K, with revenue exceeding expenses. The organization holds $5K in liabilities against $348K in assets (debt-to-asset ratio: 1.4%), resulting in net assets of $343K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $236K | $208K | $348K | $5K | — | View 990 |
| 2022 | $182K | $165K | $326K | $11K | — | View 990 |
| 2021 | $232K | $174K | $326K | $28K | — | — |
| 2020 | $361K | $1.1M | $262K | $22K | — | View 990 |
| 2019 | $276K | $333K | $988K | $5K | — | View 990 |
| 2018 | $346K | $313K | $1.0M | $6K | — | View 990 |
| 2017 | $402K | $252K | $1.0M | $13K | — | View 990 |
| 2016 | $325K | $262K | $864K | $7K | — | View 990 |
| 2015 | $302K | $269K | $797K | $3K | — | View 990 |
| 2014 | $293K | $233K | $761K | $1K | — | View 990 |
| 2013 | $299K | $278K | $700K | $410 | — | View 990 |
| 2012 | $455K | $380K | $684K | $5K | — | View 990 |
| 2011 | $396K | $300K | $605K | $2K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $236K, expenses of $208K, and assets of $348K (revenue +29.5% year-over-year).
- 2022: Revenue of $182K, expenses of $165K, and assets of $326K (revenue -21.5% year-over-year).
- 2021: Revenue of $232K, expenses of $174K, and assets of $326K (revenue -35.6% year-over-year).
- 2020: Revenue of $361K, expenses of $1.1M, and assets of $262K (revenue +30.6% year-over-year).
- 2019: Revenue of $276K, expenses of $333K, and assets of $988K (revenue -20.2% year-over-year).
- 2018: Revenue of $346K, expenses of $313K, and assets of $1.0M (revenue -13.9% year-over-year).
- 2017: Revenue of $402K, expenses of $252K, and assets of $1.0M (revenue +23.4% year-over-year).
- 2016: Revenue of $325K, expenses of $262K, and assets of $864K (revenue +7.6% year-over-year).
- 2015: Revenue of $302K, expenses of $269K, and assets of $797K (revenue +3.0% year-over-year).
- 2014: Revenue of $293K, expenses of $233K, and assets of $761K (revenue -1.8% year-over-year).
- 2013: Revenue of $299K, expenses of $278K, and assets of $700K (revenue -34.3% year-over-year).
- 2012: Revenue of $455K, expenses of $380K, and assets of $684K (revenue +15.0% year-over-year).
- 2011: Revenue of $396K, expenses of $300K, and assets of $605K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Southern Arizona Law Enforcement Foundation Inc:
Data Sources and Methodology
This transparency report for Southern Arizona Law Enforcement Foundation Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.