Police Benevolent Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION IS ORGANIZED FOR CHARITABLE AND BENEVOLENT PURPOSES TO DEFEND HUMAN AND CIVIL RIGHTS OF LAW ENFORCEMENT OFFICERS AND PROVIDE RELIEF FOR FAMILIES OF LAW ENFORCEMENT OFFICERS THAT ARE SLAIN IN THE LINE OF DUTY, AS WELL AS OTHER SERVICES.
- Income
- $368,471
- Spending
- $296,699
- Spent on programs
- 88%
- Reserves
- 12.3 months of spending
- Largest source of income
- government grants, 41%
- Employees
- 0
- Volunteers
- 49
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 86 out of 100. Higher than 69% of charities in its peer group (crime and legal services, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 12.3 months of spending.
Debt
16 of 20It owes 23% of what it owns.
Living within its means
15 of 15Income exceeded spending by 19% of income.
Income trend
5 of 15Income fell 11% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 8 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 37 out of 100. Higher than 7% of charities in its peer group (crime and legal services, $250k to $1m).
Independent board
5 of 250 of 6 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $63,103 spent. THE FUNDS RAISED BY THE POLICE BENEVOLENT FOUNDATION ARE USED IN PART TO PAY FOR THE INSURANCE PREMIUMS AND INSURANCE DEDUCTIBLES THAT PROVIDE FUNDS TO REPLACE THE SALARIES OF FALLEN OFFICERS. FUNDS ARE PAID DIRECTLY FROM AN INSURANCE COMPANY TO THE BENEFICIARIES FOR THE LAW ENFORCEMENT OFFICERS WHO ARE MEMBERS OF THE SOUTHERN STATES PBA.
- $40,000 spent. THE FOUNDATION COLLECTS FUNDS THAT ARE USED TO SUPPLEMENT THE TUITION AND FEES OF STUDENTS WHO ARE ATTENDING A COLLEGE OR UNIVERSITY OF THEIR CHOICE. THESE FUNDS ARE AVAILABLE FOR ANY STUDENT WHO IS PURSUING A DEGREE IN CRIMINOLOGY REGARDLESS OF LAW ENFORCEMENT AFFILIATION, AND THEY ARE ALSO AVAILABLE FOR THE CHILDREN OF LAW ENFORCEMENT OFFICERS THAT ARE MEMBERS OF THE PBA, REGARDLESS OF THEIR DEGREE CHOICE. IN 2015, APPLICANTS WERE SELECTED BY A REVIEW COMMITTEE THAT AWARDED STUDENT SCHOLARSHIPS TO THE STUDENT'S CHOSEN SCHOOLS.
- $158,558 spent. OFFICERS THAT HAVE BEEN KILLED, INJURED OR HAVE SEVERE ILLNESS THAT HAS INHIBITED THEIR ABILITY TO WORK AND SUPPORT THEIR FAMILIES ARE SUPPORTED BY CONTRIBUTIONS TO THIS FUND. A PORTION OF FUNDS BROUGHT IN ARE USED TO FUND SEMINARS SPONSORED BY THE PDF FOR PTSD/PCIS (POST-TRAUMATIC STRESS DISORDER AND POST CRITICAL INCIDENT SEMINAR)EVERY DOLLAR IS COLLECTED FROM MEMBERS OF THE GENERAL PUBLIC WHO HAVE MADE THE CHOICE TO SUPPORT THIS CAUSE. DONATIONS FROM THIS FUND WERE DISTRIBUTED TO FAMILIES OF FALLEN LAW ENFORCEMENT OFFICERS.
- PTSD SEMINARS WERE PUT ON FOR: LAW ENFORCEMENT OFFICERS AND FAMILIES IN NC, SC, VA & AL.
- PTSD SEMINARS WERE PUT ON FOR: LAW ENFORCEMENT OFFICERS AND FAMILIES IN NC, SC, VA & AL.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2005.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.