United States Law Enforcement Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 38% of its spending went to programs.
- Raising each dollar of donations cost 53 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE UNITED STATES LAW ENFORCEMENT FOUNDATION (USLEF) IS A CHARITABLE AND EDUCATIONAL NOT-FOR-PROFIT ORGANIZATION SET UP TO PROVIDE SERVICES TO, 1) OFFICERS WHO HOLD SUPERVISORY POSITIONS IN FEDERAL, STATE, COUNTY, UNIVERSITY AND LOCAL LAW ENFORCEMENT AGENCIES WITHIN THE BORDERS OF THE UNITED STATES AND ITS TERRITORIES, INCLUDING INDIVIDUALS WHO ARE INVOLVED IN THE SECURITY INDUSTRY AND WORK HAND IN HAND IN THE PROTECTION OF LIFE AND PROPERTY OF THIS NATION, 2) OFFICERS WHO HAVE BEEN PARALYZED OR DISABLED BECAUSE OF A LINE OF DUTY INCIDENT, AND TO THESE DISABLED OFFICERS' FAMILIES, AND 3) FAMILIES OF OFFICERS WHO HAVE BEEN KILLED IN THE LINE OF DUTY. USLEF HAS A MULTI-FACETED PROGRAM SERVICE EFFORT INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING: A. TO MAINTAIN AND PERPETUATE THE AMERICAN POLICE HALL OF FAME AND MUSEUM FOR THE PURPOSE OF HONORING OFFICERS WHO HAVE DIED IN THE LINE OF DUTY IN THE UNITED STATES OF AMERICA AND ITS TERRITORIES AND POSSESSIONS AND TO HOUSE A MUSEUM OF LAW ENFOR
- Income
- $5.1 million
- Spending
- $5.1 million
- Spent on programs
- 38%
- Reserves
- -9.6 months of spending
- Largest source of income
- donations and private grants, 91%
- Employees
- 20
- Volunteers
- 10
- Highest pay
- $140,850, executive di
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 32 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 69% of what it owns.
Living within its means
12 of 15Income exceeded spending by 0% of income.
Income trend
15 of 15Income rose 9% on the year before.
Spending floor
0 of 1538% of spending went to programs and raising each dollar of donations cost 53 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 258 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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.
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 September 30, 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)
- $1.9 million spent. EDUCATION, RECOGNITION, SUPPORT AND PUBLIC AWARENESS: EDUCATION: AMONG THE MANY EDUCATIONAL BENEFITS, WE ENCOURAGE EVERY LAW-ABIDING INDIVIDUAL TO SUPPORT THEIR LOCAL POLICE. WE ACCOMPLISH THIS WITH MANY PUBLICATIONS AND PROGRAMS THAT ARE EDUCATIONAL IN NATURE. IN MOST CASES, THESE ARE PROVIDED WITHOUT CHARGE TO THE POLICE AGENCIES OR AT MINIMAL COST. WE PRODUCE OTHER EDUCATIONAL MATERIALS SUCH AS POSTERS AND PRINTED GUIDELINES TO PROMOTE POLICE WEEK AND TO ENCOURAGE CITIZEN SUPPORT OF POLICE IN THEIR OWN COMMUNITY. CHIEF OF POLICE MAGAZINE: USLEF PUBLISHES A MAGAZINE, THE CHIEF OF POLICE, FOR ITS MEMBERS. IT PROVIDES INFORMATION ON CHANGES IN THE LAW AS WELL AS SUCCESSFUL ANTI-CRIME PROGRAMS, ADMINISTRATIVE CONCERNS AND TRAINING OF STAFF AND OFFICERS TO CHIEFS OF POLICE, COUNTY SHERIFFS, STATE AND FEDERAL AGENCIES AND UNIVERSITIES, WHO EMPLOY HUNDREDS OF THOUSANDS OF SWORN LAW ENFORCEMENT OFFICERS IN THE UNITED STATES. SURVEY: ON AN ANNUAL BASIS, WE CONDUCT A SURVEY OF COMMAND OFFICERS REGARDING ISSUES AND QUESTIONS OF ETHICS THAT THEY IN TURN CAN USE AS A GUIDELINE FOR TRAINING AND ACTIONS. THE SURVEY ALSO PROVIDES THE MEDIA, THE LEGISLATURE AND THE COMMUNITY WITH THE VIEWS OF THE POLICE DEPARTMENTS ON SUBJECTS SUCH AS FIREARMS, FUNDING, TRAINING, USE OF FORCE, SHARING CRIME FACTS, AND PROBLEMS DEALING WITH THE USE OF NARCOTICS, SCHOOL VIOLENCE, AND ISSUES OF POLICING IN THE YEARS AHEAD. WE CAN RESPOND TO MAJOR ISSUES, VIA THE RESULTS OF THE SURVEY, WHICH IS NOW IN ITS 36TH YEAR OF PUBLICATION. POLICE ETHICS: PART OF THE EDUCATIONAL PROGRAM OF THE UNITED STATES LAW ENFORCEMENT FOUNDATION IS TO REACH OUT TO CITIZENS IN THE COMMUNITY TO HELP SET STANDARDS FOR POLICE LEADERSHIP AND POLICE ETHICS. WE ENCOURAGE CITIZENS TO UNDERSTAND THAT A REAL PROFESSIONAL MUST HAVE ETHICS AND STANDARDS TO KEEP THE COMMUNITY ALERT TO TRENDS IN CRIME AND IN THE SELECTION OF MEN AND WOMEN WHO UPHOLD THE LAW. POLICE MUSEUM: THE 30,000 SQUARE FOOT POLICE MUSEUM HOUSES MANY EXCITING EXHIBITS AND DISPLAYS THAT PROVIDE VISITORS WITH AN ABUNDANCE OF HANDS-ON EDUCATIONAL OPPORTUNITIES. VISITORS LEARN ABOUT POLICE EQUIPMENT FROM YESTERDAY, TODAY AND TOMORROW, AND ABOUT SUCH TOPICS AS TERRORISM, STREET AND PRISON WEAPONS, AND CAPITAL PUNISHMENT THROUGH A CLOSE-UP VIEW OF THOUSANDS OF ARTIFACTS ASSEMBLED FROM ALL OVER THE WORLD OVER THE PAST 64 YEARS. A SIMULATED CRIME SCENE TOGETHER WITH POLICE INVESTIGATIONS AND FORENSICS TOOLS PROVIDE AN OPPORTUNITY FOR VISITORS TO GAIN A BETTER UNDERSTANDING OF CRIME SCENE INVESTIGATION WORK. AN INTERACTIVE COUNTERFEIT MONEY DISPLAY ALLOWS VISITORS TO CHECK THE AUTHENTICITY OF THEIR CURRENCY USING SEVERAL TECHNIQUES AVAILABLE TO LAW ENFORCEMENT AGENCIES. IN ADDITION TO THE GENERAL PUBLIC, THOUSANDS OF POLICE OFFICERS AND SURVIVORS OF POLICE OFFICERS KILLED IN THE LINE OF DUTY VISIT THE MUSEUM EVERY YEAR TO SEE THE MEMORIAL WHERE MORE THAN 11,430 NAMES OF SLAIN POLICE OFFICERS FROM THE PAST 64 YEARS ARE ENGRAVED. TRAINING FACILITY: OUR TRAINING ROOMS HAVE BEEN USED BY MANY GOVERNMENTAL AGENCIES, LOCAL MUNICIPALITIES AND EDUCATIONAL INSTITUTIONS FOR TRAINING AND EDUCATIONAL SESSIONS. THESE GROUPS INCLUDE THE U.S. DEPARTMENT OF COMMERCE, 18TH JUDICIAL CIRCUIT COURT, FLORIDA DEPARTMENT OF LAW ENFORCEMENT, FLORIDA DEPARTMENT OF TRANSPORTATION, BREVARD COUNTY SHERIFF'S OFFICE, TITUSVILLE POLICE DEPARTMENT, KENNEDY SPACE CENTER SECURITY, BREVARD COUNTY CORRECTIONAL INSTITUTE, EASTERN FLORIDA STATE COLLEGE POLICE ACADEMY, FLORIDA INSTITUTE OF TECHNOLOGY, BREVARD COUNTY, THE CITY OF TITUSVILLE, POLICE BENEVOLENT ASSOCIATION, AND THE SPACE COAST LEAGUE OF CITIES. NUMEROUS SCHOOLS MAKE FIELD TRIPS THAT START IN THE TRAINING ROOM AND THEN CONTINUE TO THE MUSEUM AND MEMORIAL. THOUSANDS OF SCHOOL CHILDREN HAVE BEEN PART OF USLEF'S PROGRAMS. EVERY YEAR DURING THE WEEK OF MAY 15TH, WE HOLD SERVICES WHERE THE FAMILIES OF SLAIN OFFICERS ARE INVITED, AS ARE MEMBERS OF THE BOARD OF DIRECTORS, TO COMMEMORATE AND REMEMBER OFFICERS KILLED IN THE LINE OF DUTY DURING PRIOR YEARS. SHOOTING CENTER: OUR 24-LANE INDOOR GUN RANGE KNOWN AS THE SHOOTING CENTER IS OPEN TO LAW ENFORCEMENT, CORRECTIONS, SECURITY, MILITARY PERSONNEL AND THE GENERAL PUBLIC. THE RANGE IS USED FOR TEACHING FIREARMS SAFETY, SELF-DEFENSE, TRAINING, COMPETITIONS AND PRACTICE. MORE THAN 20,000 PEOPLE ANNUALLY SHOOT IN THE RANGE. MANY OF THESE ARE FIRST TIME FIREARMS USERS WHO COME AWAY WITH A KEEN APPRECIATION FOR THE SKILLS AND COMPETENCIES REQUIRED OF LAW ENFORCEMENT OFFICERS IN THE PERFORMANCE OF THEIR DUTIES AND WITH A REAL LIFE, FIRST-HAND EDUCATION ON FIREARMS SAFETY. THE SHOOTING CENTER HAS HOSTED TRAINING CONDUCTED BY KENNEDY SPACE CENTER SECURITY, THE BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND EXPLOSIVES, THE STATE ATTORNEY'S OFFICE, DEPARTMENT OF HOMELAND SECURITY, THE US DEPARTMENT OF LABOR, THE NATIONAL PARK SERVICE, BREVARD COUNTY SHERIFF'S OFFICE, MELBOURNE POLICE DEPARTMENT, THE TITUSVILLE POLICE DEPARTMENT, COCOA BEACH POLICE DEPARTMENT AND HAS HOSTED EVENTS IN CONJUNCTION WITH THE CIVILIAN MARKSMANSHIP PROGRAM, NJROTC, KEISER UNIVERSITY, BOY SCOUTS OF AMERICA AND FLORIDA SPORT SHOOTING ASSOCIATION. MANY PRIVATE SECURITY FIRMS AND TRAINING ORGANIZATIONS USE THE SHOOTING CENTER FOR FIREARMS AND SELF-DEFENSE TRAINING AND FOR ARMED SECURITY OFFICER QUALIFYING. RECOGNITION: NATIONAL AWARDS PROGRAM: THIS PROGRAM PROVIDES CITATIONS, MEDALS AND UNIFORM BARS AVAILABLE TO ALL U.S. LAW ENFORCEMENT AGENCIES FOR THE PURPOSE OF RECOGNIZING ACTS OF SERVICE AND VALOR. THIS SIMPLE BUT EFFECTIVE METHOD OF RECOGNITION IS VERY IMPORTANT FOR OFFICER MORALE. THE MEDALS AND UNIFORM BARS ARE SIMILAR TO THOSE WORN BY MEMBERS OF THE ARMED FORCES AND CAN BE WORN ON A POLICE UNIFORM. THE SECOND HIGHEST AWARD A LAW ENFORCEMENT OFFICER CAN RECEIVE IS THE SILVER STAR OF BRAVERY. CITIZENS WHO COME TO THE AID OF LOCAL LAW ENFORCEMENT OFFICERS AND/OR FELLOW CITIZENS ARE ALSO ELIGIBLE FOR RECOGNITION THROUGH THE NATIONAL AWARD PROGRAM. MEDAL OF HONOR: THE HI
Source: Form 990 for the year ending September 30, 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 November 6, 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 September 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 April 1971.
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 November 4, 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.