Law Enforcement Officers & Fire Fighters Health and Welfare Tr is a 501(c)(9) organization based in Spokane, Washington, registered in 1987, with $78,285,515 in FY2024 revenue. CharityIndex grades it B, and it directs about 100% of spending to programs.
Revenue (FY2024)
$78.3M
▲ 10.0% vs prior year
Membership median: $185K
Expenses (FY2024)
$75.2M
Net assets
$27.5M
Employees
3
Rated on 4 of 4 criteria.
Held down by its weakest criterion — a strong score on one criterion can't hide a weak one.
How the rating works →Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. For Law Enforcement Officers & Fire Fighters Health and Welfare Tr: 100% to programs earns a A+ on this criterion. See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Law Enforcement Officers & Fire Fighters Health and Welfare Tr: 4 mo reserves · +4% margin earns a A on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. For Law Enforcement Officers & Fire Fighters Health and Welfare Tr: 2 of 6 checks met earns a C on this criterion. See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Law Enforcement Officers & Fire Fighters Health and Welfare Tr: 4 of 5 disclosure signals earns a A on this criterion. See the exact thresholds →
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Provide medical services.
Revenue grew from $25.6M (FY2013) to $78.3M (FY2024) across 12 reported years.
Financial snapshot
Operating margin
4.0%
Revenue exceeded expenses in the latest fiscal year.
Total assets
$36.4M
Total liabilities
$9.0M
Net assets
$27.5M
Salaries & benefits
$215K
0% of expenses
Board members
8
8 independent
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $78,285,515▲10.0% | $75,162,093▲9.6% | $27,456,650▲12.8% | $36,428,032▲12.1% | 990 |
| 2023 | $71,165,276▲9.4% | $68,575,975▲13.1% | $24,333,228▲11.9% | $32,507,457▲11.4% | 990 |
| 2022 | $65,077,419▲11.6% | $60,622,639▲11.6% | $21,743,927▲25.8% | $29,184,596▲30.3% | 990 |
| 2021 | $58,336,430▲8.1% | $54,305,386▲15.9% | $17,289,147▲33.5% | $22,397,546▲23.9% | 990 |
| 2020 | $53,979,177▲12.2% | $46,846,489▲11.7% | $12,955,401▲105% | $18,075,236▲50.5% | 990 |
| 2019 | $48,116,556▲12.2% | $41,926,509▲1.8% | $6,318,544▲356% | $12,008,334▲175% | 990 |
| 2018 | $42,878,312▲43.3% | $41,189,311▲28.1% | -$2,463,464▼121% | $4,370,171▲74.8% | 990 |
| 2017 | $29,930,839▲40.6% | $32,143,890▲36.7% | -$1,113,483▼811% | $2,499,634▼28.1% | 990 |
| 2016 | $21,280,558▲34.7% | $23,512,734▲41.6% | $156,542▼93.4% | $3,476,389▼22.2% | 990 |
| 2015 | $15,792,833▼2.3% | $16,609,570▲1.2% | $2,388,718▼25.5% | $4,470,668▼10.3% | 990 |
| 2014 | $16,170,701▼36.8% | $16,410,477▼31.6% | $3,205,455▼7.0% | $4,985,256▲26.9% | 990 |
| 2013 | $25,566,566 | $24,006,250▼30.0% | $3,445,231▲113% | $3,928,778▲35.2% | 990 |
| 2012 | — | $34,288,936▲12.5% | $1,616,142▼48.4% | $2,906,702▼32.3% | 990 |
| 2011 | — | $30,473,019▲63.0% | $3,132,484▼49.4% | $4,295,612▼38.2% | 990 |
| 2010 | — | $18,694,419 | $6,187,895 | $6,950,302 | 990 |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
Highest-paid: Jennifer S Wisniewski — $120,611 (0.16% of total expenses)
| Name | Title | Hours/week | Compensation |
|---|---|---|---|
| Jennifer S Wisniewski | Program Manager | 40 | $120,611 |
| Ted Rail | Chairman/ret. R | 5 | $14,400 |
| Lane Walthers | Trustee | 0 | — |
| Norm Fiacchi | Trustee | 0 | — |
| Rod Heivilin | Trustee | 0 | — |
| Scott Hansen | Trustee | 0 | — |
| Tim Lively | Trustee | 0 | — |
| Tom Deckers | Trustee | 0 | — |
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Data for Law Enforcement Officers & Fire Fighters Health and Welfare Tr (EIN 94-3041314) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.