Civic Intelligence

Juvenile Justice Probation Officers' Association

EIN 26-3849299 • 501(c)5 • Henderson, NV

Profile

Promote, protect and improve the working conditions for members who are Category II Peace Officers employed by Clark County, Nevada.

145 Panama StreetHenderson, NV 89015

www.jjpoa.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

32nd percentile

-4.8%

Higher net margin than 32% 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

39th percentile

-2.2%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

51st percentile

1.8%

Faster revenue growth than 51% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$213,569

Down $98 (-0.0%) from 2022

Liabilities

Down

$65

Down $1,490 (-96%) from 2022

Net Assets

Up

$213,504

Up $1,392 (+0.7%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin32nd percentile

Revenue

Down

$100,536

Down $2,829 (-2.7%) from 2022

Expenses

Up

$105,376

Up $21,653 (+26%) from 2022

Net Income

Down

-$4,840

Down $24,482 (-125%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$300K$200K$100K$0Assets 2011: $23,730Liabilities 2011: $100Net Assets 2011: $23,6302011Assets 2012: $62,686Net Assets 2012: $62,6862012Assets 2013: $96,242Liabilities 2013: $100Net Assets 2013: $96,1422013Assets 2014: $111,932Liabilities 2014: $201Net Assets 2014: $111,7312014Assets 2016: $122,255Liabilities 2016: $709Net Assets 2016: $121,5462016Assets 2017: $150,191Liabilities 2017: $355Net Assets 2017: $149,8362017Assets 2018: $152,728Liabilities 2018: $991Net Assets 2018: $151,7372018Assets 2019: $169,461Liabilities 2019: $4,518Net Assets 2019: $164,9432019Assets 2020: $189,675Liabilities 2020: $4,995Net Assets 2020: $184,6802020Assets 2021: $204,075Liabilities 2021: $3,968Net Assets 2021: $200,1072021Assets 2022: $213,667Liabilities 2022: $1,555Net Assets 2022: $212,1122022Assets 2025: $213,569Liabilities 2025: $65Net Assets 2025: $213,5042025

Highlighted filing

2025

Assets$213,569
Liabilities$65
Net Assets$213,504
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $79,033Expenses 2011: $55,403Net Income 2011: $23,6302011Revenue 2012: $112,329Expenses 2012: $73,273Net Income 2012: $39,0562012Revenue 2013: $104,638Expenses 2013: $65,431Net Income 2013: $39,2072013Revenue 2014: $97,780Expenses 2014: $82,191Net Income 2014: $15,5892014Revenue 2016: $103,544Expenses 2016: $99,348Net Income 2016: $4,1962016Revenue 2017: $111,869Expenses 2017: $83,579Net Income 2017: $28,2902017Revenue 2018: $101,012Expenses 2018: $99,111Net Income 2018: $1,9012018Revenue 2019: $102,529Expenses 2019: $89,323Net Income 2019: $13,2062019Revenue 2020: $106,711Expenses 2020: $86,974Net Income 2020: $19,7372020Revenue 2021: $106,696Expenses 2021: $90,348Net Income 2021: $16,3482021Revenue 2022: $103,365Expenses 2022: $83,723Net Income 2022: $19,6422022Revenue 2025: $100,536Expenses 2025: $105,376Net Income 2025: -$4,8402025

Highlighted filing

2025

Revenue$100,536
Expenses$105,376
Net Income-$4,840
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$213,569
Liabilities
$65
Net assets
$213,504
Revenue
$100,536
Expenses
$105,376
Net income
-$4,840
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$1.01$1.05$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.02$2.12$1.03$0.84$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.04$2.00$1.07$0.90$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.05$1.85$1.07$0.87$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.05$1.65$1.03$0.89$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.01$1.52$1.01$0.99$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.00$1.50$1.12$0.84$0.28
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.22$1.04$0.99$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.98$0.82$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.05$0.65$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.63$1.12$0.73$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.79$0.55$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 20, 2026
Return Version
2025v4.0
Gross Receipts
$103,035
Mission and Program Overview

Mission

Promote, protect and improve the working conditions for members who are Category II Peace Officers employed by Clark County, Nevada.

Program Services

DescriptionGrantsExpenses
Promoted, protected and improved the working conditions for members who areCategory II Peace Officers employed by Clark County, Nevada.--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin EppengerPresident-$0--
Jacqueline GutierrezSecretary-$0--
Britanie Fletcher-DiazTreasurer-$0--
Matthew KerstineExecutive Director-$0--
Hernan ArroyoVP-$0--
Filing and Contact Details

Filer

Filer Name
Juvenile Justice Probation Officers' Association
EIN
26-3849299
Phone
7023537526
Address
145 Panama Street, Henderson, NV 89015

Signing Officer

Name
Britanie Fletcher
Title
Treasurer
Phone
7023537526
Signed
2026-02-20
Discuss with paid preparer
Yes

Preparer

Firm
Johns Collotta White Gp
Address
1575 W HORIZON RIDGE PKWY 530785, HENDERSON, NV 89012
Preparer
Lyndsay White CPA
Phone
7024011701
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Unions America dues 769.”

Form 990EZ, Part I, Line 16

“Business registration 51.”

Form 990EZ, Part I, Line 16

“Volunteer gifts”

Form 990EZ, Part I, Line 16

“Travel 552.”

Form 990EZ, Part I, Line 16

“Meetings and meals 12093.”

Form 990EZ, Part I, Line 16

“Bank fees 90.”

Form 990EZ, Part I, Line 16

“Computer and internet 152.”

Form 990EZ, Part I, Line 16

“NAPSO dues 60391.”

Form 990EZ, Part I, Line 16

“Insurance 1758.”

Form 990EZ, Part I, Line 16

“Equipment rental”

Form 990EZ, Part I, Line 16

“Christmas and charity donations under Sch O 1195.”

Form 990EZ, Part I, Line 16

“Depreciation 0.”

Form 990EZ, Part I, Line 20

“Unrealized gains 6632.”

Form 990EZ, Part II, Line 24

“Shirt inventory 1496. 1339.”

Form 990EZ, Part II, Line 24

“Prepaid expenses 479. 1407.”

Raw XML Appendix154 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt05629
IRS990EZ/BooksInCareOfDetail/PersonNm0Britanie Fletcher
IRS990EZ/BooksInCareOfDetail/PhoneNum07027677580
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0145 Panama Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Henderson
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd089015
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0216352
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0210823
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt02499
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4840
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt018489
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0218327
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0213569
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-2409
IRS990EZ/GrossReceiptsAmt0103035
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt090
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03961
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt095700
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0211712
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0213504
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0211712
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0213504
IRS990EZ/OccupancyRentUtltsAndMaintAmt03840
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kevin Eppenger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jacqueline Gutierrez
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Britanie Fletcher-Diaz
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Matthew Kerstine
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Hernan Arroyo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01975
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02746
IRS990EZ/OtherChangesInNetAssetsAmt06632
IRS990EZ/OtherExpensesTotalAmt077051
IRS990EZ/PrimaryExemptPurposeTxt0Promote, protect and improve the working conditions for members who are Category II Peace Officers employed by Clark County, Nevada.
IRS990EZ/PrintingPublicationsPostageAmt0367
IRS990EZ/ProgramServiceRevenueAmt03284
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Promoted, protected and improved the working conditions for members who areCategory II Peace Officers employed by Clark County, Nevada.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06615
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt065
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0105376
IRS990EZ/TotalRevenueAmt0100536
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.jjpoa.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Unions America dues 769.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Business registration 51.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Volunteer gifts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel 552.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Meetings and meals 12093.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank fees 90.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Computer and internet 152.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NAPSO dues 60391.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Insurance 1758.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Equipment rental
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Christmas and charity donations under Sch O 1195.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Depreciation 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Unrealized gains 6632.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Shirt inventory 1496. 1339.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Prepaid expenses 479. 1407.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Britanie Fletcher
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07023537526
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Juvenile Justice Probation Officers' Association
ReturnHeader/Filer/BusinessNameControlTxt0JUVE
ReturnHeader/Filer/EIN0263849299
ReturnHeader/Filer/PhoneNum07023537526
ReturnHeader/Filer/USAddress/AddressLine1Txt0145 Panama Street
ReturnHeader/Filer/USAddress/CityNm0Henderson
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089015
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611722190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNS COLLOTTA WHITE GP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01575 W HORIZON RIDGE PKWY 530785
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089012
ReturnHeader/PreparerPersonGrp/PhoneNum07024011701
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lyndsay White CPA
ReturnHeader/ReturnTs02026-02-19T11:16:11-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits