Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
PUBLIC SAFETY TRAINING FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address) 1087 W ROTARY WAY
  Room/suite
City or town
DECATUR
State or province
IL
Country  
ZIP or foreign postal code
62521
A Employer identification number

82-4255910
B Telephone number (see instructions)

2173628604
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$127,396,151J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 77,739,126
2 Check .................
3 Interest on savings and temporary cash investments 1,127,863 1,127,863 1,127,863
4 Dividends and interest from securities... 307,655 307,655 307,655
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
15,033    
12 Total. Add lines 1 through 11........ 79,189,677 1,435,518 1,435,518
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 136,500     136,500
14 Other employee salaries and wages...... 264,429     264,429
15 Pension plans, employee benefits....... 13,694     13,694
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
10,000     10,000
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
8,151     8,151
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
60,779     60,779
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
136,331     136,331
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
2,800,246    
20 Occupancy.............. 96,942     96,942
21 Travel, conferences, and meetings....... 1,869     1,869
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
646,786     646,786
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 4,175,727 0   1,375,481
25 Contributions, gifts, grants paid....... 738,889 0
26 Total expenses and disbursements. Add lines 24 and 25 ................ 4,914,616 0   1,375,481
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 74,275,061
b Net investment income (if negative, enter -0-) 1,435,518
c Adjusted net income (if negative, enter -0-)... 1,435,518
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 250,000 386,197 386,197
2 Savings and temporary cash investments......... 3,443,992 1,809,233 1,809,233
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule)  
Less: allowance for doubtful accounts        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 1,142 8,046 8,046
10a Investments—U.S. and state government obligations (attach schedule)   Click to see attachment
List of Attached Documents:
// Content
46,461,162 		46,525,518
b Investments—corporate stock (attach schedule)....... 966,422 Click to see attachment
List of Attached Documents:
// Content
966,422 		721,157
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis 86,245,263
Less: accumulated depreciation (attach schedule) 8,275,545 48,605,126 Click to see attachment
List of Attached Documents:
// Content
77,969,718 		77,900,000
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
81,430 		Click to see attachment
List of Attached Documents:
// Content
45,880 		Click to see attachment
List of Attached Documents:
// Content
46,000
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 53,348,112 127,646,658 127,396,151
Liabilities 17 Accounts payable and accrued expenses.......... 29,319 52,804
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe )    
23 Total liabilities (add lines 17 through 22)......... 29,319 52,804
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 53,318,793 127,593,854
29 Total net assets or fund balances (see instructions)..... 53,318,793 127,593,854
30 Total liabilities and net assets/fund balances (see instructions). 53,348,112 127,646,658
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
53,318,793
2
Enter amount from Part I, line 27a .....................
2
74,275,061
3
Other increases not included in line 2 (itemize)
3
 
4
Add lines 1, 2, and 3 ..........................
4
127,593,854
5
Decreases not included in line 2 (itemize)
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
127,593,854
Form 990-PF (2025)
Form 990-PF (2025)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ......................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 19,954
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 19,954
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 19,954
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 28,000
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 28,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10 8,046
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax8,046 Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
Yes
 
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
 
No
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
IL
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressN/A
14
The books are in care ofCHARLOTTE B RYAN Telephone no. (217) 362-8604

Located at1053 W ROTARY WAY SUITE ADECATURIL ZIP+462521
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country
Form 990-PF (2025)
Form 990-PF (2025)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
Yes
 
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2025? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2025 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
ANN KELLY BOLTEN Director
1.00 		0    
1053 W ROTARY WAY SUITE A
DECATUR,IL62521
TRISHA COOK Secretary
20.00 		94,500    
1053 W ROTARY WAY SUITE A
DECATUR,IL62521
HOWARD G BUFFETT President
3.00 		0   42,000
1053 W ROTARY WAY SUITE A
DECATUR,IL62521
CHARLOTTE B RYAN Treasurer
1.00 		0    
1053 W ROTARY WAY
DECATUR,IL62521
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
RAFAEL GUTIERREZ DIR OF TRAINING
40.00 		121,287 3,208  
3102 MARBLE POINT
DECATUR,IL62521
CODY MOORE PROJ COORD
40.00 		102,244 759  
5340 GARVER CHURCH RD
DECATUR,IL62521
Total number of other employees paid over $50,000...................  
Form 990-PF (2025)
Form 990-PF (2025)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
LGA MANAGEMENT LLC CONTRACTOR 57,500
2265 DEER RUN CT
DECATUR,IL62521
TOM SCHNEIDER CONTRACTOR 55,000
512 W ECKARDT ST
MACON,IL62544
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 The Foundation provides, maintains, and coordinates facilities where basic and advanced training programs are conducted for Law Enforcement Recruits, Law Enforcement Officers, Corrections Officers, including State and Federal Government Agencies, and Fire and Rescue Agencies so they remain safe and effective in their mission to further public safety and homeland security. The facilities are also used for education of community members and government leaders to further their understanding of public safety and to better understand the challenges faced by agencies engaged in public safety. The facilities are provided free of charge and provide a safe environment for law enforcement officers and firefighters to train for improved public safety. 7,301,137
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................  
Form 990-PF (2025)
Form 990-PF (2025)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
30,415,348
b
Average of monthly cash balances.......................
1b
7,479,841
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
37,895,189
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
37,895,189
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
568,428
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
37,326,761
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
1,866,338
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
 
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, line 26, column (d) ..........
1a
1,375,481
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
5,925,656
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
7,301,137
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2025 from Part
XI, line 4: $  
a Applied to 2024, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		 
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		 
d Applied to 2025 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2025.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 ....  
Form 990-PF (2025)
Form 990-PF (2025)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2025, enter the date of the ruling ......
2024-07-08
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2025 (b) 2024 (c) 2023 (d) 2022
1,435,518 90,504     1,526,022
b 85% (0.85) of line 2a ....... 1,220,190 76,928     1,297,118
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		7,301,137 4,194,550     11,495,687
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		7,301,137 4,194,550     11,495,687
3 Complete 3a, 3b, or 3c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......   53,348,112     53,348,112
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		   48,686,556     48,686,556
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		1,244,225 145,664     1,389,889
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2025)
Form 990-PF (2025)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year
ELWIN LAW ENFORCEMENT TRAINING


1087 WEST ROTARY WAY
DECTUR,IL62621 		    TRANSFER OWNERSHIP OF LAND, BUILDING AND IMPROV 738,889
Total ................................. 3a 738,889
bApproved for future payment
Total ................................. 3b  
Form 990-PF (2025)
Form 990-PF (2025)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
aRENTAL INCOME       36  
bUTILITY REFUND       14,997  
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 1,127,863  
4 Dividends and interest from securities ....     14 307,655  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,450,551  
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,450,551
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2025)
Form 990-PF (2025)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID: 25022934
Software Version: 2025v4.1


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
PUBLIC SAFETY TRAINING FOUNDATION
 
Employer identification number

82-4255910
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025) Page 2
Name of organization
PUBLIC SAFETY TRAINING FOUNDATION
  		Employer identification number
82-4255910
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
ICAT TRAINING FOUNDATION
1053 W ROTARY WAY SUITE A
 
DECATUR, IL62521

$ 26,978,072


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
ICAT TRAINING FOUNDATION
1053 W ROTARY WAY SUITE A
 
DECATUR, IL62521

$ 761,054


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
HOWARD G BUFFETT FOUNDATION
1053 W ROTARY WAY SUITE A
 
DECATUR, IL62521

$ 50,000,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
PUBLIC SAFETY TRAINING FOUNDATION
  		Employer identification number

82-4255910
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 LAND, BUILDINGS AND EQUIPMENT $ 26,978,072 2025-01-28
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
3
 INVESTMENTS $ 50,000,000 2025-04-08
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
PUBLIC SAFETY TRAINING FOUNDATION
  		Employer identification number

82-4255910
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 25022934
Software Version: 2025v4.1

TY 2025 AccountingFeesSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
HJERPE & TENNISON CPAS LLC 6,974 0 0 6,974
PAYROLL NETWORK 1,177 0 0 1,177

TY 2025 ContractorCompensationExpln
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Contractor Explanation
LGA MANAGEMENT LLC CONTRACTOR
TOM SCHNEIDER CONTRACTOR

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2025 DepreciationSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
CLASS EQUIPMENT - GRANT 2018-05-09 414,616 394,470 SL 7.0000 20,146      
FURN & FIXTURES - GRANT 2018-05-09 211,089 200,832 SL 7.0000 10,257      
K-9 EQUIPMENT - GRANT 2018-05-09 37,750 35,916 SL 7.0000 1,834      
IMPROVEMENTS - GRANT 2018-05-09 289,115 137,840 SL 11.76 % 17,790      
BUILDING - GRANT 2018-05-09 1,326,271 225,290 SL 2.56 % 34,006      
IMPROVEMENTS - LE DIVE POND 2020-08-12 450,741 142,793 SL 6.67 % 30,064      
LE FIRE TOWER 2020-08-12 2,512,396 281,866 SL 2.56 % 64,418      
SIGN 2020-10-02 23,324 7,390 SL 6.67 % 1,556      
GRAIN RESCUE BUILDING 2020-08-12 1,141,317 128,043 SL 2.56 % 29,263      
FURNITURE & FIXTURES 2020-10-02 31,637 20,340 SL 14.28 % 4,518      
FURNITURE & FIXTURES 2021-04-28 17,346 8,674 SL 14.29 % 2,479      
IMPROVEMENTS - GRANT 2021-12-16 9,856 2,299 SL 6.67 % 657      
IMPROVEMENTS - GROVE 2021-07-27 85,204 19,886 SL 6.67 % 5,683      
LE FIRE TOWER 2021-04-20 13,632 1,298 SL 2.56 % 350      
GRAIN RESCUE BUILDING 2021-08-09 813,599 70,418 SL 2.56 % 20,861      
BUILDING - GRANT 2021-07-21 67,907 6,022 SL 2.56 % 1,741      
DORMITORY 2021-11-10 4,241,734 339,890 SL 2.56 % 108,758      
AUDITORIUM 2021-11-10 1,490,512 119,436 SL 2.56 % 38,217      
IMPROVEMENTS 2021-06-30 18,726 4,371 SL 6.67 % 1,249      
EQUIPMENT 2021-06-30 575,367 402,756 SL 20.00 % 115,073      
2013 FORD RAPTOR VIN 8629 2021-08-25 32,750 22,925 SL 20.00 % 6,550      
2021 JEEP WRANGLER VIN 8067 2021-10-05 58,245 40,772 SL 20.00 % 11,649      
RAPTOR ENGINE 2021-12-31 9,264 6,485 SL 20.00 % 1,853      
VEHICLE EQUIPMENT 2021-06-30 47,016 32,911 SL 20.00 % 9,403      
BUILDING 2021-06-30 1,619,298 147,081 SL 2.56 % 41,519      
FURNTIURE & EQUIPMENT (T) 2022-12-06 79,895 28,539 SL 14.28 % 11,409      
IMPROVEMENTS - GRANT (T) 2022-12-06 439,395 73,248 SL 6.67 % 29,308      
LE FIRE TOWER 2022-04-14 248,578 17,270 SL 2.56 % 6,374      
STORAGE BUILDING - GRANT 2022-10-21 106,379 6,025 SL 2.56 % 2,728      
SAFETY EQUIPMENT (2) 2022-02-25 918 328 SL 14.28 % 131      
BOLEK BUILDING (T) 2022-12-06 8,921,130 467,022 SL 2.56 % 228,738      
DORMITORY 2022-09-13 1,296,885 76,218 SL 2.56 % 33,252      
AUDITORIUM 2022-11-02 3,817,296 208,004 SL 2.56 % 97,875      
STORM SHELTERS 2022-09-16 407,997 23,978 SL 2.56 % 10,461      
ISP BUILDING (T) 2022-12-06 12,405,260 649,416 SL 2.56 % 318,071      
SOCCER FIELD/PAVILION (T) 2022-12-06 1,281,074 67,065 SL 2.56 % 32,847      
TRAINING EQUIPMENT (T) 2022-12-01 321,947 114,999 SL 14.28 % 45,974      
EQUIPMENT (T) 2022-12-06 117,203 41,864 SL 14.28 % 16,737      
VEHICLE EQUIPMENT 2022-02-25 894 320 SL 14.28 % 128      
EQUIPMENT 2022-10-04 1,500 535 SL 14.28 % 214      
FURNITURE AND EQUIPMENT 2022-12-30 24,897 8,542 SL 14.28 % 3,555      
TRAINING EQUIPMENT 2022-07-01 308,555 110,217 SL 14.28 % 44,062      
LAND IMPROVEMENTS 2023-07-01 1,058,446 153,470 150DB 8.55 % 90,497      
BLDG IMPROVEMENTS 2023-07-01 2,311,741 335,202 150DB 8.55 % 197,654      
FURNITURE & FIXTURES 2023-07-01 11,592 2,484 SL 14.29 % 1,656      
COMPUTER EQUIPMENT 2023-08-07 5,219 1,566 SL 20.00 % 1,044      
SECURITY EQUIPMENT 2023-10-14 10,890 3,267 SL 20.00 % 2,178      
TRAINING ASSETS 2023-07-01 346,968 104,091 SL 20.00 % 69,394      
RADIO EQUIPMENT 2023-10-09 1,384 415 SL 20.00 % 277      
2014 F150 CREW CAB X2833 2023-12-31 51,000 15,300 SL 20.00 % 10,200      
TRAINING EQUIPMENT 2023-07-01 88,500 26,550 SL 20.00 % 17,700      
IMPROVEMENTS 2024-07-01 564,183 18,787 SL 6.67 % 37,631      
BUILDING & IMPROVEMENTS 2024-07-01 1,825,317 21,484 SL 2.56 % 46,801      
SECURITY EQUIPMENT 2024-07-01 15,873 1,587 SL 20.00 % 3,175      
2006 CHEVY BANK TRUCK X5966 2024-12-12 30,000 3,000 SL 20.00 % 6,000      
TRAINING EQUIPMENT 2024-07-01 246,834 24,683 SL 20.00 % 49,367      
FURNITURE & FIXTURES (I) 2025-01-28 10,428   SL 7.14 % 745      
2017 FORD RAPTOR VIN#643 (I) 2025-01-28 22,000   SL 10.00 % 2,200      
2013 CHEVY TAHOE VIN #4436 (I) 2025-01-28 8,000   SL 10.00 % 800      
2015 CAMAM UTILITY VEHICLE (I) 2025-01-28 6,120   SL 10.00 % 612      
BUILDING - TRAINING SITE (I) 2025-01-28 5,313,220   SL 2.46 % 130,758      
BUILDING (I) 2025-01-28 21,319,248   SL 2.46 % 524,667      
BUILDING IMPROV (I) 2025-01-28 56,485   150DB 5.00 % 2,824      
LAND IMPROV (I) 2025-01-28 78,605   150DB 5.00 % 3,930      
EQUIPMENT (I) 2025-01-28 33,853   SL 10.00 % 3,385      
EQUIPMENT 2025-01-01 29,590   SL 10.00 % 2,959      
LAND IMPROV 2025-07-01 735,483   150DB 5.00 % 36,774      
BUILDING & IMPROV 2025-07-01 4,688,212   SL 1.18 % 55,180      
FURNITURE & FIXTURES 2025-06-18 244,549   SL 7.14 % 17,461      
SECURITY EQUIP 2025-07-01 55,794   SL 10.00 % 5,579      
TRAINING EQUIP 2025-07-01 168,778   SL 10.00 % 16,878      
CAPITAL PROJ 2025-09-28 3,249   150DB 5.00 % 162      

TY 2025 InvestmentsCorpStockSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Name of Stock End of Year Book Value End of Year Fair Market Value
VIRTRA, INC. 966,422 721,157

TY 2025 InvestmentsGovtObligationsSch
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
US Government Securities - End of Year Book Value:

46,461,162
US Government Securities - End of Year Fair Market Value:

46,525,518
State & Local Government Securities - End of Year Book Value:


 
State & Local Government Securities - End of Year Fair Market Value:


 


TY 2025 LandEtcSchedule2
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
Auto./Transportation Equip. 334,214 240,479 93,735 100,000
Furniture and Fixtures 1,083,799 773,857 309,942 300,000
Machinery and Equipment 2,330,067 1,227,433 1,102,634 1,000,000
Buildings 74,857,262 4,682,711 70,174,551 70,000,000
Improvements 6,124,553 1,351,065 4,773,488 4,500,000
Land 1,515,368   1,515,368 2,000,000


TY 2025 LegalFeesSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
  10,000 0 0 10,000


TY 2025 OtherAssetsSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ASSETS TO BE DONATED 81,430 45,880 46,000


TY 2025 OtherExpensesSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK FEES 2,312     2,312
CONTRACT LABOR 139,848     139,848
INSURANCE 167,406     167,406
LICENSES 2,318     2,318
MEALS 12,249     12,249
OFFICE EXPENSE 2,774     2,774
OTHER 3,538     3,538
PROGRAM EXPENSES 3,173     3,173
RENT/LEASE 9,257     9,257
REPAIRS & MAINTENANCE 127,358     127,358
SHIPPING/FREIGHT 380     380
SMALL EQUIPMENT 16,585     16,585
SUPPLIES 105,271     105,271
TELECOMMUNICATIONS 54,317     54,317


TY 2025 OtherIncomeSchedule2
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
RENTAL INCOME 36    
UTILITY REFUND 14,997    


TY 2025 OtherProfessionalFeesSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ARCHITECTURAL EXPRESSIONS 30,323 0 0 30,323
THOUVENOT, WADE & MOERCHEN INC. 30,456 0 0 30,456


TY 2025 TaxesSchedule
Name:
PUBLIC SAFETY TRAINING FOUNDATION
EIN:
82-4255910
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 19,954     19,954
PAYROLL TAX 33,600     33,600
REAL ESTATE TAXES 82,777     82,777