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Spirit of Blue Foundation

EIN 45-2685219 · Portland, OR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood80 out of 100GovernanceWeak31 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SPIRIT OF BLUE IS DEDICATED TO THE ENHANCEMENT OF OFFICER SAFETY THROUGHOUT THE LAW ENFORCEMENT COMMUNITY BY FULFILLING UNFUNDED SAFETY EQUIPMENT AND TRAINING NEEDS.

Income
$223,027
Spending
$188,257
Spent on programs
100%
Reserves
5.3 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
0

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: 80 out of 100. Higher than 84% of charities in its peer group (housing, under $250k).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 16% of income.

  • Income trend

    10 of 15

    Income fell 3% on the year before.

  • Spending floor

    15 of 15

    100% 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

Weak: 31 out of 100. Higher than 4% of charities in its peer group (housing, under $250k).

  • Independent board

    0 of 25

    1 of 1 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports 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 (3)
  1. THE RIVERSIDE COUNTY SHERIFF'S OFFICE RECEIVED FUNDING TO PURCHASE AND TRAIN A NEW POLICE WORKING DOG, K9 OWNEY. THE AGENCY WAS SELECTED IN RECOGNITION OF THEIR FALLEN K9 RUDY, WHO WAS KILLED IN THE LINE OF DUTY EARLIER IN THE YEAR AS HE PROTECTED DEPUTIES TRYING TO APPREHEND AN ARMED FELON. THE GRANT WAS VALUED AT $20,000.
  2. THE PORT ST. LUCIE POLICE DEPARTMENT RECEIVED 211 GUARDIAN ANGEL ELITE SERIES RED/BLUE WEARABLE LIGHTING DEVICES WITH AN ADDITIONAL UNIVERSAL MOUNT EACH FOR THEIR OFFICERS. GUARDIAN ANGEL DEVICES DONATED THE ADDITIONAL ACCESSORIES. THE GRANT WAS VALUED AT $25,737.
  3. THE TEXAS DEPARTMENT OF PARKS & WILDLIFE REGION 2 RECEIVED 55 ADDITIONAL NORTH AMERICAN RESCUE REFLEX I-FAK TRAUMA KITS WITH COMBAT GAUZE. THE PREVIOUS YEAR, 11 WARDENS WITH REGION 2 DISTRICT 5 RECEIVED THE SAME EQUIPMENT AND PERFORMED ONE DOCUMENTED COMMUNITY SAVE. THE GRANT WAS VALUED AT $14,635.

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

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 2012.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.