Smyrna Public Safety Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SPSF provides support to the fire and police departments in Smyrna, GA, as these departments serve their community. This includes training, benevolence and community outreach.
- Income
- $206,111
- Spending
- $166,568
- Spent on programs
- 94%
- Reserves
- 7.2 months of spending
- Largest source of income
- donations and private grants, 66%
- Employees
- 1
- Highest pay
- $73,750, executive director
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: 89 out of 100. Higher than 62% of charities in its peer group (public safety and disaster relief, under $250k).
Reserves
28 of 35Spendable reserves would cover 7.2 months of spending.
Debt
16 of 20It owes 26% of what it owns.
Living within its means
15 of 15Income exceeded spending by 19% of income.
Income trend
15 of 15Income rose 29% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 0 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
Good: 82 out of 100. Higher than 88% of charities in its peer group (public safety and disaster relief, under $250k).
Independent board
25 of 2516 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a 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
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
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 (1)
- $155,793 spent. The Smyrna Public Safety Foundation conducted charitable activities in furtherance of its exempt purposes by providing assistance to public safety personnel and serving the local community. Programs include an annual Shop With A Hero event that pairs disadvantaged students with first responders for a holiday shopping experience, serving approximately 90-100 students annually, and providing gifts and meal assistance. The Foundation also provides direct financial assistance to public safety employees and their families during periods of hardship. Addtional activites include hosting and participating in community events that promote public safety, collecting donated goods for local charitable organizations, providing grant funding to the Smyrna Fire and Police Departments for training and community-based programs, and supporting these activities through fundrasing events and community contributions.
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 September 2009.
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.