Civic Intelligence

Seal Beach Police Officers Association

EIN 23-7360312 • 501(c)5 • Seal Beach, CA

Profile

To promote police services

911 Seal Beach BlvdSeal Beach, CA 90740

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

56th percentile

3.9%

Faster asset growth than 56% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

-1.5%

Faster revenue growth than 41% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$391,078

Up $14,570 (+3.9%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$391,078

Up $14,570 (+3.9%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin78th percentile

Revenue

Down

$71,995

Down $1,061 (-1.5%) from 2024

Expenses

Down

$57,425

Down $3,031 (-5.0%) from 2024

Net Income

Up

$14,570

Up $1,970 (+16%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$400K$300K$200K$100K$0Assets 2013: $233,192Net Assets 2013: $233,1922013Assets 2014: $238,653Net Assets 2014: $238,6532014Assets 2015: $251,552Net Assets 2015: $251,5522015Assets 2016: $268,529Net Assets 2016: $268,5292016Assets 2017: $283,030Net Assets 2017: $283,0302017Assets 2018: $283,344Net Assets 2018: $283,3442018Assets 2019: $301,820Net Assets 2019: $301,8202019Assets 2020: $315,156Net Assets 2020: $315,1562020Assets 2021: $333,740Net Assets 2021: $333,7402021Assets 2022: $352,920Net Assets 2022: $352,9202022Assets 2023: $361,524Net Assets 2023: $361,5242023Assets 2024: $376,508Net Assets 2024: $376,5082024Assets 2025: $391,078Net Assets 2025: $391,0782025

Highlighted filing

2025

Assets$391,078
Liabilities-
Net Assets$391,078
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$100K$50K$0Revenue 2013: $73,949Expenses 2013: $66,169Net Income 2013: $7,7802013Revenue 2014: $71,487Expenses 2014: $66,026Net Income 2014: $5,4612014Revenue 2015: $74,505Expenses 2015: $61,606Net Income 2015: $12,8992015Revenue 2016: $59,902Expenses 2016: $42,925Net Income 2016: $16,9772016Revenue 2017: $65,075Expenses 2017: $50,574Net Income 2017: $14,5012017Revenue 2018: $63,674Expenses 2018: $63,360Net Income 2018: $3142018Revenue 2019: $85,572Expenses 2019: $67,096Net Income 2019: $18,4762019Revenue 2020: $77,465Expenses 2020: $64,129Net Income 2020: $13,3362020Revenue 2021: $69,691Expenses 2021: $51,107Net Income 2021: $18,5842021Revenue 2022: $43,820Expenses 2022: $24,640Net Income 2022: $19,1802022Revenue 2023: $64,904Expenses 2023: $56,301Net Income 2023: $8,6032023Revenue 2024: $73,056Expenses 2024: $60,456Net Income 2024: $12,6002024Revenue 2025: $71,995Expenses 2025: $57,425Net Income 2025: $14,5702025

Highlighted filing

2025

Revenue$71,995
Expenses$57,425
Net Income$14,570
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$391,078
Liabilities
-
Net assets
$391,078
Revenue
$71,995
Expenses
$57,425
Net income
$14,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.91$3.91$0.72$0.57$0.15
2024Detailed filing. Detailed filing data is available for this year.$3.77$3.77$0.73$0.60$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.62$3.62$0.65$0.56$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.53$3.53$0.44$0.25$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.34$3.34$0.70$0.51$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.15$3.15$0.77$0.64$0.13
2019Detailed filing. Detailed filing data is available for this year.$3.02$3.02$0.86$0.67$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.83$2.83$0.64$0.63$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.83$2.83$0.65$0.51$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.69$2.69$0.60$0.43$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.52$2.52$0.75$0.62$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.39$2.39$0.71$0.66$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.33$2.33$0.74$0.66$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 17, 2026
Return Version
2025v4.0
Gross Receipts
$75,230
Mission and Program Overview

Mission

Provide support for the police and promote police services.

Program Services

DescriptionGrantsExpenses
Provide support for the police and promote police services.-$56,005
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James DowdellPresidentPT$0--
Phil ViebrockVice PresidentPT$0--
David Rael-BrookTreasurerPT$0--
Cory MontgomerySecretaryPT$0--
Jacob AlcornMemberPT$0--
Filing and Contact Details

Filer

Filer Name
Seal Beach Police Officers Association
EIN
23-7360312
Phone
5627994100
Address
911 Seal Beach Blvd, Seal Beach, CA 90740

Signing Officer

Name
David Rael-Brook
Title
Treasurer
Signed
2026-03-17
Discuss with paid preparer
Yes

Preparer

Firm
Holmquist Liewald Llp
Address
3415 CERRITOS AVE, LOS ALAMITOS, CA 90720
Preparer
Louise Liewald CPA
Phone
5627994975
Supplemental Narrative

Additional Explanations

Other Expenses.1009

“Depreciation $756”

Other Expenses.1

“Christmas Party $16756”

Other Expenses.2

“Repairs & Maintenance $10434”

Other Expenses.3

“LDF $9495”

Other Expenses.4

“Donations $2265”

Other Expenses.5

“POA Apparel $1597”

Other Expenses.6

“DINING $1413”

Other Expenses.7

“Santa Cop Event $1173”

Other Expenses.8

“Office Expenses $615”

Other Expenses.9

“Miscellaneous $149”

Other Expenses.10

“Promotion/Social Media $120”

Other Expenses.11

“Taxes and Fees $50”

Other Expenses.13

“Rounding $-1”

Other Assets.1003

“Machinery and Equipment - Beginning $3451 Machinery and Equipment - Ending $23312”

Raw XML Appendix140 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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IRS990EZ/BenefitsPaidToOrForMembersAmt05525
IRS990EZ/BooksInCareOfDetail/PersonNm0David Rael-Brook
IRS990EZ/BooksInCareOfDetail/PhoneNum05627994100
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0911 Seal Beach Blvd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Seal Beach
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090740
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0373057
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0367766
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt022140
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014570
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07078
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0376508
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0391078
IRS990EZ/FundraisingGrossIncomeAmt012828
IRS990EZ/GrossReceiptsAmt075230
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt040260
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0376508
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0391078
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0376508
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0391078
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James Dowdell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Phil Viebrock
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2David Rael-Brook
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Cory Montgomery
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Jacob Alcorn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03451
IRS990EZ/OtherAssetsTotalDetail/EOYAmt023312
IRS990EZ/OtherExpensesTotalAmt044822
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide support for the police and promote police services.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide support for the police and promote police services.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056005
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt03235
IRS990EZ/SpecialEventsNetIncomeLossAmt09593
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt057425
IRS990EZ/TotalProgramServiceExpensesAmt056005
IRS990EZ/TotalRevenueAmt071995
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation $756
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Christmas Party $16756
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Repairs & Maintenance $10434
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LDF $9495
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Donations $2265
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POA Apparel $1597
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DINING $1413
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Santa Cop Event $1173
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Office Expenses $615
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous $149
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Promotion/Social Media $120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Taxes and Fees $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Rounding $-1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Machinery and Equipment - Beginning $3451 Machinery and Equipment - Ending $23312
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Rael-Brook
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Seal Beach Police Officers Association
ReturnHeader/Filer/BusinessNameControlTxt0SEAL
ReturnHeader/Filer/EIN0237360312
ReturnHeader/Filer/PhoneNum05627994100
ReturnHeader/Filer/USAddress/AddressLine1Txt0911 Seal Beach Blvd
ReturnHeader/Filer/USAddress/CityNm0Seal Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090740
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823703069
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOLMQUIST LIEWALD LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03415 CERRITOS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ALAMITOS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090720
ReturnHeader/PreparerPersonGrp/PhoneNum05627994975
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Louise Liewald CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-17T15:21:23-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

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