Civic Intelligence

California Narcotic Officers Association

EIN 23-7085962 • 501(c)6 • Santa Clarita, CA

Profile

Educates the public and its membership on the dangers of narcotic and drug abuse, provides a medium for the exchange of ideas and the new techniques used by both criminals and investigators; and keeps the membership and the public informed of current statute changes and judicial decisions.

28245 Avenue Crocker 230Santa Clarita, CA 91355

www.cnoa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-10%

Higher net margin than 13% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$164,131

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.4%

Faster revenue growth than 37% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$1,532,010

Down $235,302 (-13%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,532,010

Down $235,302 (-13%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin13th percentile

Revenue

Up

$2,267,274

Up $32,115 (+1.4%) from 2023

Expenses

Up

$2,502,576

Up $511,839 (+26%) from 2023

Net Income

Down

-$235,302

Down $479,724 (-196%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $965,343Liabilities 2010: $26,935Net Assets 2010: $938,4082010Assets 2011: $1,095,977Liabilities 2011: $29,559Net Assets 2011: $1,066,4182011Assets 2012: $979,237Liabilities 2012: $25,744Net Assets 2012: $953,4932012Assets 2013: $937,433Liabilities 2013: $5,929Net Assets 2013: $931,5042013Assets 2014: $756,656Liabilities 2014: $4,494Net Assets 2014: $752,1622014Assets 2015: $787,296Liabilities 2015: $12,719Net Assets 2015: $774,5772015Assets 2016: $906,547Liabilities 2016: $1,017Net Assets 2016: $905,5302016Assets 2017: $766,208Liabilities 2017: $0Net Assets 2017: $766,2082017Assets 2018: $838,827Liabilities 2018: $0Net Assets 2018: $838,8272018Assets 2019: $897,047Liabilities 2019: $0Net Assets 2019: $897,0472019Assets 2020: $875,926Liabilities 2020: $0Net Assets 2020: $875,9262020Assets 2021: $1,261,485Liabilities 2021: $0Net Assets 2021: $1,261,4852021Assets 2022: $1,522,890Liabilities 2022: $0Net Assets 2022: $1,522,8902022Assets 2023: $1,767,312Liabilities 2023: $0Net Assets 2023: $1,767,3122023Assets 2024: $1,532,010Liabilities 2024: $0Net Assets 2024: $1,532,0102024

Highlighted filing

2024

Assets$1,532,010
Liabilities$0
Net Assets$1,532,010
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,336,7772010Expenses 2011: $2,021,7442011Expenses 2012: $2,165,4152012Revenue 2013: $2,136,667Expenses 2013: $2,158,656Net Income 2013: -$21,9892013Revenue 2014: $2,201,347Expenses 2014: $2,380,689Net Income 2014: -$179,3422014Revenue 2015: $2,413,039Expenses 2015: $2,390,624Net Income 2015: $22,4152015Revenue 2016: $2,751,070Expenses 2016: $2,620,117Net Income 2016: $130,9532016Revenue 2017: $2,482,651Expenses 2017: $2,621,973Net Income 2017: -$139,3222017Revenue 2018: $2,919,926Expenses 2018: $2,847,307Net Income 2018: $72,6192018Revenue 2019: $2,615,539Expenses 2019: $2,557,319Net Income 2019: $58,2202019Revenue 2020: $1,299,952Expenses 2020: $1,321,073Net Income 2020: -$21,1212020Revenue 2021: $2,110,899Expenses 2021: $1,725,340Net Income 2021: $385,5592021Revenue 2022: $2,548,033Expenses 2022: $2,286,628Net Income 2022: $261,4052022Revenue 2023: $2,235,159Expenses 2023: $1,990,737Net Income 2023: $244,4222023Revenue 2024: $2,267,274Expenses 2024: $2,502,576Net Income 2024: -$235,3022024

Highlighted filing

2024

Revenue$2,267,274
Expenses$2,502,576
Net Income-$235,302
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,532,010
Liabilities
$0
Net assets
$1,532,010
Revenue
$2,267,274
Expenses
$2,502,576
Net income
-$235,302
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.00$1.53$2.27$2.50$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.00$1.77$2.24$1.99$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$2.55$2.29$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$2.11$1.73$0.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$1.30$1.32$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$2.62$2.56$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$2.92$2.85$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$2.48$2.62$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$2.75$2.62$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.01$0.77$2.41$2.39$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.00$0.75$2.20$2.38$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$2.14$2.16$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.03$0.95$2.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.03$1.07$2.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.03$0.94$2.34
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$2,636,386
Mission and Program Overview

Mission

Educates the public and its membership on the dangers of narcotic and drug abuse, provides a medium for the exchange of ideas and the new techniques used by both criminals and investigators; and keeps the membership and the public informed of current statute changes and judicial decisions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,071,334$1,333,732▲ $262,398
Savings and Temporary Cash Investments$182,771$182,789▲ $18
Land, Buildings, and Equipment, Net$3,455$2,444▼ $1,011
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,261,485$1,522,890▲ $261,405
Other Assets Total$3,925$3,925→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,261,485$1,522,890▲ $261,405
Total Net Assets Fund Balance$1,261,485$1,522,890▲ $261,405
Total Liabilities and Net Assets / Fund Balance$1,261,485$1,522,890▲ $261,405

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,444$35,038$37,482
Other Land Buildings-$11,798$11,798
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joe StewartExecutive DirecFT$144,473$144,473

Board Members and Trustees

NameTitle
Brent WoodPresident
Glen WalshPresident
Devin ChaseVice President
Ed PecisVice President
Ernie CollasoVice President
Robert CoookeVice President
Faye MaloneyDirector
James HoffmanDirector
James JunsDirector
Jason DickleDirector
Jason FordDirector
Jeff TorresDirector
Nathan C MendesDirector
John KenneyDirector of Training
James Applegatesergeant at arm
Revenue and Support

Revenue Composition

Contributions and Grants
$374,134
Program Service Revenue
$1,992,295
Investment Income
$304
Other Revenue
$181,300
All Other Contributions
$8,560
Change in Net Assets
$261,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,758,270
Salaries, Compensation, and Employee Benefits$485,054
Grants and Similar Amounts Paid$38,304
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$676,577--$676,577
Other Salaries and Wages$304,655--$304,655
Payment Travel Entrtnmnt Publicly Ofcl$230,442--$230,442
All Other Expenses$111,148$42,283-$153,431
Current Officers, Directors, Trustees, and Key Employees$144,473--$144,473
Insurance$23,294$82,943-$106,237
Occupancy$94,169--$94,169
Other Expenses$72,782--$72,782
Fees for Services Other$54,588--$54,588
Office Expenses$36,881--$36,881
Grants to Domestic Orgs$36,362--$36,362
Payroll Taxes$35,926--$35,926
Fees for Services Accounting$423$13,672-$14,095
Benefits to Members$5,000--$5,000
Grants to Domestic Individuals$1,942--$1,942
Depreciation Depletion---$1,011
Advertising$295--$295
Total Functional Expenses$2,146,719$138,898$0$2,286,628
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$134,003
Fundraising Direct Expenses$88,353
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$134,003$134,003-$134,003
Total Events$134,003$134,003$88,353$45,650
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by the executive director.”

Form 990, Part VI, Section B, Line 12C

“Required board members must annually sign a conflict of interest certification and disclosure form. Disclosures, compensation arrangements, and Association relationships are reviewed on a periodic basis by the Executive Director and by the Board or a committee designated by the Board.”

Form 990, Part VI, Section C, Line 19

“The documents are not available to the public.”

Filing and Contact Details

Filer

Filer Name
California Narcotic Officers Association
EIN
23-7085962
Phone
6617756960
Address
28245 AVENUE CROCKER 230, SANTA CLARITA, CA 91355

Signing Officer

Name
Joe Stewart
Title
Executive Director
Signed
2023-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Stewart
Formed
1970
Legal Domicile
CA
Voting Board Members
40
Independent Board Members
40
Employees
8
Volunteers
45

Preparer

Firm
Fishman Block Diamond LLP
Address
16830 Ventura Blvd Ste 400, Encino, CA 91436
Preparer
Gary S Diamond CPA
Phone
8187837140
Raw XML AppendixShowing 400 of 517 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt1Dir of Training
IRS990/Form990PartVIISectionAGrp/TitleTxt2sergeant at arm
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Vice President
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IRS990/LocalChaptersInd0true
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EDUCATES THE PUBLIC AND ITS MEMBERSHIP ON THE DANGERS OF NARCOTIC AND DRUG ABUSE, PROVIDES A MEDIUM FOR THE EXCHANGE OF IDEAS AND THE NEW TECHNIQUES USED BY BOTH CRIMINALS AND INVESTIGATORS; AND KEEPS THE MEMBERSHIP AND THE PUBLIC INFORMED OF CURRENT STATUTE CHANGES AND JUDICIAL DECISIONS.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt045650
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ProgramServicesAmt094169
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IRS990/OfficeExpensesGrp/TotalAmt036881
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc0TRAINING SEMINARS
IRS990/OtherExpensesGrp/Desc1COMPUTER EXPENSE
IRS990/OtherExpensesGrp/Desc2MAGAZINE PUBLISHING EXPENSES
IRS990/OtherExpensesGrp/Desc3LEGISLATIVE ANALYST
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IRS990/OtherExpensesGrp/ProgramServicesAmt177783
IRS990/OtherExpensesGrp/ProgramServicesAmt273290
IRS990/OtherExpensesGrp/ProgramServicesAmt372782
IRS990/OtherExpensesGrp/TotalAmt0166689
IRS990/OtherExpensesGrp/TotalAmt177783
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IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/Desc0MAGAZINE ADVERTISING
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IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES
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IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENTS
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0134003
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0134003
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Required board members must annually sign a conflict of interest certification and disclosure form. Disclosures, compensation arrangements, and Association relationships are reviewed on a periodic basis by the Executive Director and by the Board or a committee designated by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19

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