The National Association of Chiefs of Police has changed their name to the United States Law Enforcement Foundation. Additionally, the American Federation of Police & Concerned Citizens has merged with the Foundation. According to the United States Law Enforcement Foundation audit of September 30, 2025 (Note 1, Organization and Operations): "Effective December 13, 2023, the American Federation of Police and Concerned Citizens. Inc. ('AFPCC') (a not-for-profit organization incorporated in the District of Columbia in July 1978) merged into and with the Foundation. AFPCC and the Foundation were under common control due to common board of directors. The Foundation is the surviving corporation and will continue to be a Florida not-for-profit organization. The Foundation has registered the fictitious names 'American Federation of Police & Concerned Citizens' and 'National Association Of Chiefs of Police' and intends to conduct business under these names." |
CharityWatch has failed the United States Law Enforcement Foundation on our Governance benchmark due to its conduct related to solicitations conducted in the state of Minnesota that ultimately resulted in the charity's permanent ban from soliciting the public in that state. For more information, read "Attorney General Ellison permanently bans two charities that deceived Minnesotans about supporting families of fallen police officers," published by the National Association of State Charity Officials (nasconet.org) in December 2019, and CharityWatch's article, "Charity Continues to Deceive Donors in the Name of Fallen Police," about the American Federation of Police and Concerned Citizens, Inc. (AFPCC). CharityWatch reviewed the composition of the charity's board of directors in fiscal 2019 as compared to fiscal 2025. We noted that of the 12 directors and/or officers of the governing body reported in the charity's IRS Form 990 for its fiscal year ended 9/30/2025, all 12 were also reported as officers and/or directors in the charity's IRS Form 990 for its fiscal year ended 9/30/2019. (IRS Form 990, Part VII)
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According to the United States Law Enforcement Foundation audit of September 30, 2025 (Note 10, Concentrations of Credit Risk): "...During the year ended September 30, 2025, the Foundation received approximately 21% of its
public support and revenues from a municipality." |
According to the United States Law Enforcement Foundation audit of September 30, 2025 (Note 12, Settlement): "In the normal course of business, the Foundation is, from time to time, subject to allegations that
may or do result in litigation. The Foundation evaluates such allegations by conducting
investigations to determine the validity of each potential claim. Based upon the advice of legal counsel. management has recorded an estimate in the amount of the ultimate expected loss of
$100,000 at September 30, 2025. Events could occur that would cause the estimate of the ultimate
loss to differ materially in the near term. The Foundation is not aware of any matters existing at
September 30.2025 for which an unfavorable outcome would have a material adverse effect upon
the operations." |
According to the United States Law Enforcement Foundation audit of September 30, 2025 (Note 9, Related Party Transactions): "The Foundation is related to several other non-profit organizations through common members on their Boards of Directors. These Organizations include The American Police Hall of Fame & Museum, Inc. (APHF), Florida Crime Prevention Commission. Inc. (FCPC)i Venerable Order of Michael Archangel, Inc. (VOMA), and American Police Academy, Inc. (APA). During the year ended September 30, 2025, the Foundation paid APA $145,749 for gun range staffing." [NOTE: CharityWatch does not currently rate FCPC, VOMA, or APA either due to their small size, their regional versus national focus, or both]
According to the United States Law Enforcement Foundation (USLEF) tax filing of September 30, 2025, IRS Form 990, Schedule L, Part V, Supplemental Information: Regarding Schedule L, Part IV, Line 1: "The Executive Director's wife, Lori Shepherd, is an employee of USLEF and was compensated $43,243 during [the] fiscal year ending September 30, 2025. Lori Shepherd is also the sister-in-law of the Executive Secretary/Treasurer, Brent Shepherd." Regarding Schedule L, Part IV, Line 2: "The Vice President/Controller's husband, Peter Connolly, is an employee of USLEF and was compensated $54,511 during [the] fiscal year ending September 30, 2025." |
According to the United States Law Enforcement Foundation (USLEF) tax filing for the fiscal year ended September 30, 2025, the Foundation reports re: the existence of a family or business relationship among officers, directors, trustees, or key employees (IRS Form 990, Schedule O re: Part VI, Additional Information): "Board Members and Officers Barry Shepherd (Executive Director) and Brent Shepherd (Executive Secretary/Treasurer) are brothers. Barry Shepherd (Executive Director), Kim Connolly (VP/Controller) and Brent Shepherd (Executive Secretary/Treasurer) are Board Members and/or Officers for American Police Academy, Inc., Florida Crime Prevention Commission, Inc., Venerable Order of Knights of Michael the Archangel, Inc. & The American Police Hall of Fame & Museum, Inc. (APHF). These organizations are listed on Schedule R, Part II. USLEF also paid compensation of $137,500 to American Police Academy, Inc. for management services." |
