Nonprofit · EIN 87-4580310
NATIONAL LAW ENFORCEMENT FOUNDATION
Tax-exempt · MINDEN, NV 89423
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $7,034,653 | $2,596,601 | $4,438,052 | $4,804,741 | $0 | $4,804,741 |
| December 31, 2023 | 990 | $664,114 | $463,015 | $201,099 | $366,689 | $0 | $366,689 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $7,034,644
- of which government grants
- $3,814,544
- Program service revenue
- $0
- Investment income
- $9
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $392,500
- Salaries, compensation and benefits (total)
- $423,102
- Professional fundraising fees
- $0
- Legal fees
- $3,256
- Accounting fees
- $52,000
- Occupancy
- $555,593
- Travel
- $71,452
- Depreciation
- $156,625
- Program services (functional)
- $1,467,722
- Management and general (functional)
- $853,879
- Fundraising (functional)
- $275,000
Balance sheet and other
- Total assets, start of year
- $366,689
- Total assets, end of year
- $4,804,741
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,804,741
- Land, buildings and equipment
- $95,675
- Publicly traded securities
- $46,056
- Net assets without donor restrictions
- $4,804,741
- Gross unrelated business income
- $9
- Gross receipts
- $7,034,653
- Employees
- 4
- Volunteers
- 7
- Year formed
- 2022
- State of legal domicile
- NV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jim Mackay | CEO Trustee or director, Officer, Key employee, Highest-paid employee | 40 | $180,000 |
| John Howard | Secretary Trustee or director, Officer | 40 | $100,000 |
| Rebecca Klemin | Treasurer Trustee or director, Officer | 10 | $0 |
| Chris Gober | Director Trustee or director | 1 | $0 |
| David Nisleit | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jim Mackay | CEO Trustee or director, Officer | 40 | $90,000 |
| John Howard | Secretary Trustee or director, Officer | 40 | $37,500 |
| Rebecca Klemin | Treasurer Trustee or director, Officer | 10 | $0 |
| Chris Gober | Director Trustee or director | 1 | $0 |
| David Nisleit | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2528 BUSINESS PKWY STE C, MINDEN, NV 89423-8964
- Principal officer (990 for 2024)
- Rebecca Klemin, 2872 Hot Springs Rd, Minden, NV 89423
- Signed the 990
- Rebecca Klemin, Treasurer
- Phone
- (866) 590-6533
- Website
- https://www.nlef.org/
- Return prepared by
- GANDRUD FINANCIAL SERVICES CORPORATION
Mission
Providing quality childcare benefits to improve policing across the U.S.
Program accomplishments
- Providing quality childcare benefits to improve policing across the U.S.Expenses $1,467,722 · revenue $7,034,643
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 87-4580310
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $4,804,741
- Income (IRS master file)
- $7,034,653
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $7,034,653 | $2,596,601 | $4,804,741 | XML |
| 990 | December 2023 | $664,114 | $463,015 | $366,689 | XML |
| 990 | December 2022 | $200,136 | $34,547 | $165,590 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-4580310).
Questions about NATIONAL LAW ENFORCEMENT FOUNDATION
- What is the EIN of NATIONAL LAW ENFORCEMENT FOUNDATION?
- The employer identification number (EIN) of NATIONAL LAW ENFORCEMENT FOUNDATION is 87-4580310.
- Is NATIONAL LAW ENFORCEMENT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to NATIONAL LAW ENFORCEMENT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL LAW ENFORCEMENT FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL LAW ENFORCEMENT FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL LAW ENFORCEMENT FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONAL LAW ENFORCEMENT FOUNDATION?
- The 990 for the year ended December 31, 2024 names Rebecca Klemin.
- Who are the officers and directors of NATIONAL LAW ENFORCEMENT FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 2 received compensation from the organization, the highest $180,000 (Jim Mackay, CEO).
- How much revenue does NATIONAL LAW ENFORCEMENT FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $7,034,653, expenses of $2,596,601 and total assets of $4,804,741 at year end.
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