Peace Officers Relief and Education Foundation does not meet the following 7 Standards for Charity Accountability:
Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
POREF does not meet this Standard because its board of directors does not:
- Review the performance of the Chief Executive Officer at least once every two years.
Standard 4 (Compensated Board Members)
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.
POREF does not meet this Standard because:
- The chair of the board is directly compensated as the organization's Chief Executive Officer.
Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
POREF does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
POREF does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
Standard 12 (Detailed Functional Breakdown of Expenses)
Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.
POREF does not meet this Standard because, in the organization's 2019 audited financial statements, the detailed functional breakdown of expenses:
- Did not include a breakdown of program service expenses.
- Did not include a breakdown of administrative expenses.
- Did not include a breakdown of fundraising expenses.
Standard 13 (Accuracy of Expenses in Financial Statements)
Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.
POREF does not meet this Standard because:
- The BBB Wise Giving Alliance disagrees with the organization's allocation of fundraising expenses. According to POREF's 2019 IRS Form 990, the organization did not allocate any expenses toward fundraising.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
POREF does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2019.
Peace Officers Relief and Education Foundation meets the remaining 13 Standards for Charity Accountability.
Peace Officers Relief and Education Foundation (POREF) reports that it is the foundation branch of Peace Officers Research Association of California (PORAC) and provides scholarship grants to PORAC's members and dependents. The organization provides relief payments to law enforcement personnel and their families when an officer is killed in the line of duty, suffers serious medical issues, or an other catastrophic event. POREF also helps support and maintain the California State and National peace officers memorials, conducts research relating to peace officers' occupational problems effecting performance, and offers educational programs to peace officers and the general public pertaining to current law enforcement issues.
For the year ended December 31, 2019, Peace Officers Relief and Education Foundation's program expenses were:
Program services |
$224,767 |
Total Program Expenses: |
$224,767 |
-
Chief Executive
Brian R. Marvel, President
-
Compensation*
$24,000
-
Chair of the Board
Brian Marvel
-
Chair's Profession / Business Affiliation
President, Peace Officers Relief and Education Foundation
-
Board Size
11
-
Paid Staff Size
0
*2019 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: POREF's Chief Executive Officer's compensation is from its affiliate organization, Police Officers Research Association of California (PORAC).
Method(s) Used:
Internet, Membership appeals
Since the BBB Wise Giving Alliance disagrees with POREF's allocation of fundraising expenses, we are unable to verify the ratio of fundraising expenses to related contributions. See the Conclusions section of this report for more information.
This organization is tax-exempt under section 501(c) (3) of the Internal Revenue Code.It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Peace Officers Relief and Education Foundation's IRS Form 990 for the year ended December 31, 2019.
Source of Funds |
Contributions |
$215,263 |
Unrealized gains on investments, net |
$108,996 |
Investment income |
$26,281 |
Sales of assets, net |
$5,439 |
Total Income |
$355,979 |
- Programs: 97%
- Administrative: 3%
Total Income |
$355,979 |
Program expenses |
$224,767 |
Fundraising expenses |
$0 |
Administrative expenses |
$7,783 |
Other expenses |
$0 |
Total expenses: |
$232,550 |
Income in Excess of Expenses |
$123,429 |
Beginning Net Assets |
$768,299 |
Other Changes In Net Assets |
$0 |
Ending Net Assets |
$891,728 |
Total Liabilities |
$29,639 |
Total Assets |
$921,367 |
Note: Since the BBB Wise Giving Alliance disagrees with POREF's allocation of fundraising expenses, we are unable to verify the percentage of fundraising expenses. See the Conclusions section of the report for more information.