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Law Enforcement Education Program

CharityWatch report issued
May 2017

F
CharityWatch Grade
Our independent grade based
on a number of factors.
 
4%
Program Percentage
Amount spent on programs
relative to overhead.
 
$85
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Law Enforcement Education Program
667 E. Big Beaver
Troy, MI 48083

Other Names

None

Tax Status

501(c)3

Website

www.leepusa.com

Stated Mission

To support education of children and young adults in the area of law enforcement as well as other child safety issues including child fingerprinting.

View similar charities
Data based on Fiscal Year Ended 06/30/2016

Program Percentage: 4%

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

$2,300,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $85

How many dollars Law Enforcement Education Program spends on fundraising to raise each $100 of contributions.

$2,300,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Law Enforcement Education Program IRS Form 990 38-3385175
Law Enforcement Education Program Audited Financial Statements 38-3385175
Entity: Law Enforcement Education Program
Document Type: IRS Form 990
Tax ID: 38-3385175
Entity: Law Enforcement Education Program
Document Type: Audited Financial Statements
Tax ID: 38-3385175

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 Education Program
does not meet governance benchmarks.
 
Law Enforcement Education Program
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

Unable to Provide Salaries

CharityWatch is unable to provide a range of Top Three Salaries for this charity for the above fiscal reporting year because we lack complete salary data for the organization. Except for officers, directors, and trustees, the IRS does not require breakouts of salaries totaling less than $100,000.

For example, XYZ charity would be required to provide a breakout in its tax form of compensation to its president of $55,000, but would not be required to provide a breakout of $99,000 in compensation to its top medical researcher if that person is not also an officer, director, or trustee of the organization.

This charity reports that compensation to its officers, directors, and trustees is under $100,000 per individual. Donors who would like to view limited salary data for this organization should refer to its tax form, which may be available on the charity's web site or from a number of third-party sources. See CharityWatch's Links page for information on obtaining copies of charity tax forms.


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.
According to the "Basis for Qualified Opinion" section of the Independent Auditor's Report, dated January 24, 2017, issued in connection with the Law Enforcement Education Program audit of June 30, 2016:

"We were unable to obtain sufficient appropriate audit evidence about the internal controls and amount recognized for contributions collected by Safety Division for the year ended June 30, 2016. Consequently, we are unable to determine whether any adjustments to those amounts were necessary.

"As explained in Note C to the [audited] financial statements, solicitation income is recorded based on cash collections instead of pledges which differs from the accrual basis of accounting. The effects on the GAAP [Generally Accepted Accounting Principles] departure has not been determined."

[See also audit Note C, cited below, for more information on Law Enforcement Education Program's contract with Safety Division.]
According to the Law Enforcement Education Program audit of June 30, 2016 (Note C, Solicitations):

"The Organization records solicitation income based on collections not pledges which differs from the accrual basis of accounting."

"The Organization has a five year contract with Directele, Inc. Directele, Inc. is the Organization's exclusive Michigan sales agent for soliciting public support for its ongoing programs. Law Enforcement Education Program receives twenty-six percent (26%) of the gross revenue collected by Directele, Inc. The current contract ends on December 31, 2018."

"The Organization has a three-year contract with Associated Community Services, Inc. for soliciting non-Michigan public support for its ongoing programs. Law Enforcement Education Program receives twenty percent (20%) of the gross revenue collected by Associated Community Services, Inc. The current contract ends on January 1, 2018 with automatic renewal for an additional three years."

"On May 15, 2008, the Organization entered into a contract with Safety Division for soliciting Louisiana public support for its ongoing programs. Law Enforcement Education Program receives twenty percent (20%) of the gross revenue collected by Safety Division. The current contract ends May 14, 2017."

"On November 10, 2011, the Organization entered into a direct marketing agreement with Community Services Appeal, LLC for a 5 year term ending November 30, 2016. Law Enforcement Education Program receives twenty percent (20%) of the gross revenue collected by Community Services Appeal, LLC."
According to the Law Enforcement Education Program audit of June 30, 2016 (Note D, Publishing):

"The Organization has a four-year contract with Dale, Inc. for publishing and sales of advertising space in The Police Journal. The Organization pays a fee of $8,900 per issue cost for production of the journal and an hourly fee for creative writing services. The current contract ends on December 31, 2018."

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