Civic Intelligence

Merced County Law Enforcement Sergeants Association

EIN 27-0878682 • 501(c)5 • Merced, CA

Profile

To represent and secure adequate compensation for the performance of members professional duties and to improve conditions of employment, and to promote the sheriff's department in the community.

PO Box 3876Merced, CA 95344

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Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

23%

Higher net margin than 81% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

4.7%

Faster revenue growth than 60% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$72,688

Up $11,394 (+19%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$72,688

Up $11,394 (+19%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin81st percentile

Revenue

Up

$48,699

Up $2,166 (+4.7%) from 2023

Expenses

Down

$37,305

Down $9,926 (-21%) from 2023

Net Income

Up

$11,394

Up $12,092 (+1732%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$80K$60K$40K$20K$0Assets 2022: $61,992Liabilities 2022: $0Net Assets 2022: $61,9922022Assets 2023: $61,294Liabilities 2023: $0Net Assets 2023: $61,2942023Assets 2024: $72,688Liabilities 2024: $0Net Assets 2024: $72,6882024

Highlighted filing

2024

Assets$72,688
Liabilities$0
Net Assets$72,688
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$60K$40K$20K$0-$20KRevenue 2022: $42,847Expenses 2022: $38,886Net Income 2022: $3,9612022Revenue 2023: $46,533Expenses 2023: $47,231Net Income 2023: -$6982023Revenue 2024: $48,699Expenses 2024: $37,305Net Income 2024: $11,3942024

Highlighted filing

2024

Revenue$48,699
Expenses$37,305
Net Income$11,394
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,688
Liabilities
$0
Net assets
$72,688
Revenue
$48,699
Expenses
$37,305
Net income
$11,394
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$72.7$0.00$72.7$48.7$37.3$11.4
2023Detailed filing. Detailed filing data is available for this year.$61.3$0.00$61.3$46.5$47.2$0.70
2022Detailed filing. Detailed filing data is available for this year.$62.0$0.00$62.0$42.8$38.9$3.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$48,699
Mission and Program Overview

Mission

To represent and secure adequate compensation for the performance of members professional duties and to improve conditions of employment, and to promote the sheriff's department in the community.

Program Services

DescriptionGrantsExpenses
REPRESENT MEMBERS BY SECURING BENEFIT PACKAGES AND NEGOTIATING COMPENSATION FOR THE COMING YEAR, AND PROVIDE LABOR AND LEGAL REPRESENTATION AS NEEDED.$0$30,133
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAM BECERRATreasurer-$0--
SIMON SARKISPresident/Secretary-$0--
MIKE RUIZCorrections Representative-$0--
MOSES NELSONDa Investogators Represent-$0--
Filing and Contact Details

Filer

Filer Name
Merced County Law Enforcement Sergeants
EIN
27-0878682
Phone
2095640339
Address
PO BOX 3876, MERCED, CA 95344

Signing Officer

Name
Sam Becerra
Title
Treasurer
Phone
2095640339
Signed
2025-08-19
Discuss with paid preparer
Yes

Preparer

Firm
Kemper CPA Group Llp
Address
478 EAST YOSEMITE AVE SUITE A, MERCED, CA 95340
Preparer
Sheila Livingston
Phone
2097222794
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest earned. Amount: 1.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: community outreach. Amount: 2,230. Description: office expense. Amount: 3,378. Description: bank charges. Amount: 33. Total to form 990-ez, line 16: 5,641.”

Raw XML Appendix115 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt030133
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SAM BECERRA
IRS990EZ/BooksInCareOfDetail/PhoneNum02095640339
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 3876
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERCED
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095344
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061294
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt072688
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt011394
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01260
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt061294
IRS990EZ/Form990TotalAssetsGrp/EOYAmt072688
IRS990EZ/GrossReceiptsAmt048699
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt048698
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061294
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072688
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061294
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt072688
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SAM BECERRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SIMON SARKIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE RUIZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MOSES NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT/SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CORRECTIONS REPRESENTATIVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DA INVESTOGATORS REPRESENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt05641
IRS990EZ/OtherRevenueTotalAmt01
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO REPRESENT AND SECURE ADEQUATE COMPENSATION FOR THE PERFORMANCE OF MEMBERS PROFESSIONAL DUTIES AND TO IMPROVE CONDITIONS OF EMPLOYMENT, AND TO PROMOTE THE SHERIFF'S DEPARTMENT IN THE COMMUNITY.
IRS990EZ/PrintingPublicationsPostageAmt0271
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0REPRESENT MEMBERS BY SECURING BENEFIT PACKAGES AND NEGOTIATING COMPENSATION FOR THE COMING YEAR, AND PROVIDE LABOR AND LEGAL REPRESENTATION AS NEEDED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030133
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt037305
IRS990EZ/TotalProgramServiceExpensesAmt030133
IRS990EZ/TotalRevenueAmt048699
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST EARNED. AMOUNT: 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: COMMUNITY OUTREACH. AMOUNT: 2,230. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 3,378. DESCRIPTION: BANK CHARGES. AMOUNT: 33. TOTAL TO FORM 990-EZ, LINE 16: 5,641.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM BECERRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02095640339
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MERCED COUNTY LAW ENFORCEMENT SERGEANTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MERC
ReturnHeader/Filer/EIN0270878682
ReturnHeader/Filer/PhoneNum02095640339
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3876
ReturnHeader/Filer/USAddress/CityNm0MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095344
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0478 EAST YOSEMITE AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERCED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095340
ReturnHeader/PreparerPersonGrp/PhoneNum02097222794
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHEILA LIVINGSTON
ReturnHeader/ReturnTs02025-09-02T14:59:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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