Celebrating 25+ years of helping you give wisely
America's most independent,
assertive charity watchdog

Law Enforcement Action Network (DISSOLVED)

CharityWatch report issued
August 2017

F
CharityWatch Grade
Our independent grade based
on a number of factors.
 
31%
Program Percentage
Amount spent on programs
relative to overhead.
 
$82
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Law Enforcement Action Network (DISSOLVED)
2560 Huntington Ave
Suite 100
Alexandria, VA 22303

Other Names

LEAN

Tax Status

501(c)4

Stated Mission

Through a combination of public education and grassroots advocacy, promotes policies and attitudes that protect and advance law enforcement officers and the rule of law.

View similar charities
Data based on Fiscal Year Ended 12/31/2016

Program Percentage: 31%

The percentage of Law Enforcement Action Network (DISSOLVED)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$2,100,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $82

How many dollars Law Enforcement Action Network (DISSOLVED) spends on fundraising to raise each $100 of contributions.

$1,700,000

Calculated Total Contributions

(rounded)

Joint Costs

Law Enforcement Action Network (DISSOLVED)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
90% $11
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Law Enforcement Action Network IRS Form 990 46-0768065
Law Enforcement Legal Defense Fund & Affiliate Audited Consolidated Financial Statements Multiple
Entity: Law Enforcement Action Network
Document Type: IRS Form 990
Tax ID: 46-0768065
Entity: Law Enforcement Legal Defense Fund & Affiliate
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Law Enforcement Action Network (DISSOLVED)
meets governance benchmarks.
 
Law Enforcement Action Network (DISSOLVED)
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Ronald T. Hosko President $250,380
2 Alfred S. Regnery Chair $144,200
1
Name: Ronald T. Hosko
Title: President
Compensation: $250,380
2
Name: Alfred S. Regnery
Title: Chair
Compensation: $144,200

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
CharityWatch's rating of Law Enforcement Action Network (LEAN) is for the 501(c)(4) tax-exempt, social welfare organization (tax ID #46-0768065).

CharityWatch issues a separate rating for LEAN's related 501(c)(3) public charity entity, Law Enforcement Legal Defense Fund (LELDF) (tax ID #52-1095066).


According to the Law Enforcement Legal Defense Fund & Affiliate consolidated audit of December 31, 2016 (Note 2, Principles of Consolidation):

"The LELDF and LEAN financial statements have been consolidated as LELDF maintains both control and an economic interest in LEAN..."


According to the 2016 Law Enforcement Action Network tax filing (IRS Form 990, Schedule J, Part III, Compensation Information):

"LEAN does not have any compensated employees, directors, or officers. LEAN reimburses staffing costs to Law Enforcement Legal Defense Fund (LELDF), a related organization, based upon timesheet allocations and actual payroll costs."


CharityWatch issues separate ratings for 501(c)(3) and 501(c)(4) organizations, even when such groups are included together in consolidated audited financial statements, due to the difference in tax treatment. For more information on this topic, please see our sections on Types of Non-Profits and Tax Status, which can be found on the Our Process page.
According to the Law Enforcement Legal Defense Fund & Affiliate consolidated audit of December 31, 2016 (Note 7, Contingency):

"Prior to 2015, LEAN [Law Enforcement Action Network] had minimal operations since its inception in 2012. It is currently under a 'no-risk' contract with a direct mail company through December 31, 2019 to run and facilitate their new direct mail program. Although the current activity through December 31, 2016 is resulting in a cumulative life-to-date net loss for the direct mail and internet programs of approximately $743,891 and thereby creating a net deficit for the organization, LEAN feels comfortable in the strength of the program and that it will ultimately earn significant funding. Based on the 'no-risk' clause of the agreement, LEAN will not be responsible for any program expenses in excess of revenues earned at the end of the contract."