Los Angeles Police Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE MISSION OF LAPF IS TO CREATE PARTNERSHIPS TO PROVIDE RESOURCES AND PROGRAMS THAT HELP THE POLICE PERFORM AT THEIR HIGHEST LEVEL AND TO ENHANCE LAPD-COMMUNITY RELATIONS.(SEE SCHEDULE O)
- Income
- $7.2 million
- Spending
- $6.5 million
- Spent on programs
- 92%
- Reserves
- 14.3 months of spending
- Largest source of income
- donations and private grants, 94%
- Employees
- 2
- Volunteers
- 60
- Highest pay
- $288,051, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 96 out of 100. Higher than 89% of charities in its peer group (human services, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 14.3 months of spending.
Debt
16 of 20It owes 23% of what it owns.
Living within its means
15 of 15Income exceeded spending by 10% of income.
Income trend
15 of 15Income rose 0% on the year before.
Spending floor
15 of 1592% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 2540 of 40 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 December 31, 2024, 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)
- $6.0 million spent. LAPD UNIVERSITY - $250,000: THIS REQUEST PROVIDED FUNDING FOR TWO YEARS OF LICENSING FOR ALLOGY, WHICH IS THE COMPANY THAT PROVIDES THE LAPD UNIVERSITY (LAPDU) APP SO THAT SWORN AND CIVILIAN EMPLOYEES CAN COMPLETE MANDATORY DEPARTMENT TRAINING ON A MOBILE DEVICE OR COMPUTERS. THIS ALLOWS OFFICERS TO REMAIN IN THE FIELD AND COMPLETE TRAINING AT THEIR OWN PACE WHILE ON DUTY. SINCE ITS INCEPTION IN 2021, OFFICERS HAVE COMPLETED MORE THAN 40,000 COURSES USING LAPDU. THE LICENSE FOR THIS APP WAS PREVIOUSLY COVERED THROUGH A CALIFORNIA DEPARTMENT OF JUSTICE GRANT.ARTC OBSTACLE COURSE - $32,602.50: THIS REQUEST FUNDED REPAIRS TO THE ARTC OBSTACLE COURSE. THE ARTC IS ONE OF THREE ACADEMY FACILITIES THAT CONDUCTS RECRUIT TRAINING FOR THE LOS ANGELES POLICE DEPARTMENT. THIS OBSTACLE COURSE IS A MANDATORY TEST THAT ALL RECRUIT OFFICERS TAKE DURING THEIR ACADEMY TRAINING AND IS PART OF THE TRAINING SPECIFICATIONS DIRECTED BY THE CALIFORNIA COMMISSION OF PEACE OFFICER STANDARDS AND TRAINING (POST). A BASIC COURSE CERTIFICATION REVIEW (BCCR) WAS RECENTLY CONDUCTED BY POST, WHERE IT WAS DETERMINED THAT PORTIONS OF THE OBSTACLE COURSE WALL AND FENCE DID NOT MEET THEIR SPECIFICATIONS.THIS GRANT IS BEING REQUESTED TO HIRE A CONTRACTOR TO UPDATE THE EXISTING OBSTACLE COURSE AT ARTC TO MEET THE REQUIREMENTS SET BY POST. THE REPAIR OF THE OBSTACLE COURSE'S WALL AND FENCE WILL ALLOW ARTC TO CONTINUE TO OPERATE AND MEET POST STANDARDS TO HAVE AN ACCREDITED POLICE ACADEMY IN THE STATE OF CALIFORNIA.METRO OVERWATCH CADRE EQUIPMENT - $21,160.82: THIS GRANT FUNDED EQUIPMENT FOR THE NEWLY FORMED METRO OVERWATCH CADRE. THIS NEW CADRE CONSISTS OF OFFICERS WHO WILL PROVIDE SECURITY AND COORDINATE POLICE RESPONSE DURING LARGE OPEN AREA PUBLIC GATHERINGS AND EVENTS.
Source: Form 990 for the year ending December 31, 2024, 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 2024.
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 1998.
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.