Civic Intelligence

San Diego Police Foundation

EIN 33-0785173 • 501(c)3 • San Diego, CA

Profile

The San Diego Police Foundation proudly supports Americas finest police department by cultivating positive community engagement and helping fund vital equipment and specialized training that ensures peace and safety for all.

550 W C Street STE 500San Diego, CA 92101

www.sdpolicefoundation.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$214,704

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

66%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,769,357

Up $897,666 (+48%) from 2023

Liabilities

Down

$188,742

Down $90,846 (-32%) from 2023

Net Assets

Up

$2,580,615

Up $988,512 (+62%) from 2023

Revenue

Up

$2,704,282

Up $1,072,521 (+66%) from 2023

Expenses

Up

$1,784,671

Up $323,128 (+22%) from 2023

Net Income

Up

$919,611

Up $749,393 (+440%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,449,036Liabilities 2012: $820,642Net Assets 2012: $628,3942012Assets 2013: $1,203,285Liabilities 2013: $636,781Net Assets 2013: $566,5042013Assets 2014: $1,077,811Liabilities 2014: $357,850Net Assets 2014: $719,9612014Assets 2015: $958,171Liabilities 2015: $142,440Net Assets 2015: $815,7312015Assets 2016: $1,056,677Liabilities 2016: $157,945Net Assets 2016: $898,7322016Assets 2017: $1,781,963Liabilities 2017: $321,596Net Assets 2017: $1,460,3672017Assets 2018: $1,380,725Liabilities 2018: $160,567Net Assets 2018: $1,220,1582018Assets 2019: $1,330,986Liabilities 2019: $137,633Net Assets 2019: $1,193,3532019Assets 2020: $1,455,027Liabilities 2020: $428,782Net Assets 2020: $1,026,2452020Assets 2021: $1,560,778Liabilities 2021: $271,135Net Assets 2021: $1,289,6432021Assets 2022: $1,653,971Liabilities 2022: $316,159Net Assets 2022: $1,337,8122022Assets 2023: $1,871,691Liabilities 2023: $279,588Net Assets 2023: $1,592,1032023Assets 2024: $2,769,357Liabilities 2024: $188,742Net Assets 2024: $2,580,6152024

Highlighted filing

2024

Assets$2,769,357
Liabilities$188,742
Net Assets$2,580,615

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $885,0182012Expenses 2013: $907,3522013Revenue 2014: $817,043Expenses 2014: $689,491Net Income 2014: $127,5522014Revenue 2015: $759,357Expenses 2015: $646,499Net Income 2015: $112,8582015Revenue 2016: $944,333Expenses 2016: $890,226Net Income 2016: $54,1072016Revenue 2017: $1,757,604Expenses 2017: $1,241,937Net Income 2017: $515,6672017Revenue 2018: $1,186,279Expenses 2018: $1,467,034Net Income 2018: -$280,7552018Revenue 2019: $1,219,654Expenses 2019: $1,236,807Net Income 2019: -$17,1532019Revenue 2020: $1,274,205Expenses 2020: $1,457,637Net Income 2020: -$183,4322020Revenue 2021: $1,364,301Expenses 2021: $1,196,149Net Income 2021: $168,1522021Revenue 2022: $1,778,114Expenses 2022: $1,517,054Net Income 2022: $261,0602022Revenue 2023: $1,631,761Expenses 2023: $1,461,543Net Income 2023: $170,2182023Revenue 2024: $2,704,282Expenses 2024: $1,784,671Net Income 2024: $919,6112024

Highlighted filing

2024

Revenue$2,704,282
Expenses$1,784,671
Net Income$919,611

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,995,623
Mission and Program Overview

Mission

The San Diego Police Foundation helps enhance law enforcement and public safety by supporting the efforts that improve police/community relations by awarding grants to the San Diego Police Department for specialized equipment, training, and program needs not included within the city-funded budget.

We proudly supports Americas finest police department by cultivating positive community engagement and helping fund vital equipment and specialize training that ensures peace and safety for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$813,211$1,940,512▲ $1,127,301
Savings and Temporary Cash Investments$328,389$504,320▲ $175,931
Accounts Receivable$223,892--
Prepaid Expenses and Deferred Charges-$164,755-
Cash and Non-Interest-Bearing Accounts$348,305$86,131▼ $262,174
Pledges and Grants Receivable-$29,373-
Land, Buildings, and Equipment, Net$14,528$26,606▲ $12,078
Total Assets$1,871,691$2,769,357▲ $897,666
Other Assets Total$143,366$17,660▼ $125,706
Liabilities
Accounts Payable and Accrued Expenses$165,086$149,876▼ $15,210
Deferred Revenue-$29,100-
Other Liabilities$114,502$9,766▼ $104,736
Total Liabilities$279,588$188,742▼ $90,846
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$988,340$1,743,539▲ $755,199
Net Assets With Donor Restrictions$603,763$837,076▲ $233,313
Total Net Assets Fund Balance$1,592,103$2,580,615▲ $988,512
Total Liabilities and Net Assets / Fund Balance$1,871,691$2,769,357▲ $897,666

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,606$97,295$123,901

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$264,685-▲ $36,025-$300,710
2022$260,340-▲ $4,345-$264,685
2021$293,643-▼ $33,303-$260,340
2020$249,153-▲ $44,490-$293,643
2019$244,803-▲ $4,350-$249,153
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sara NapoliPresident and CEOFT$177,995$38,545$216,540
Catherine AbarcaDirector of Development and CommunicationsFT$111,313$7,898$119,211

Board Members and Trustees

NameTitle
Stew RobertsChair
Karyn CerulliImmediate Past Chair
Barbara SavaglioDirector
Byron JohnstonDirector
Christiana HuntzingerDirector
Denise FriedmanDirector
Jayanti MenchesDirector
Jeffrey RobertsDirector
Randy BolelliDirector
Emily RexSecretary
Jenny KikunoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,187,122
Program Service Revenue
$32,750
Investment Income
$211,837
Other Revenue
$272,573
All Other Contributions
$2,039,601
Change in Net Assets
$919,611

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,680,345
Revenue Not Reported on Financial Statements
$23,937
Revenue Not Reported on Form 990
$68,901
Total Revenue per Audited Statements
$2,749,246
Total Revenue per Form 990
$2,704,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$877,772
Other Expenses$509,684
Total Fundraising Expense$431,754
Grants and Similar Amounts Paid$397,215
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$193,374$119,646$134,597$447,617
Grants to Domestic Orgs$397,215--$397,215
Current Officers, Directors, Trustees, and Key Employees$122,989$122,989$61,494$307,472
Occupancy$112,252$14,469$13,662$140,383
Advertising--$85,533$85,533
Payroll Taxes$25,690$19,703$15,924$61,317
Other Employee Benefits$16,502$12,657$10,230$39,389
Information Technology$6,569$22,993$3,285$32,847
Fees for Services Other$3,000$21,009$6,003$30,012
Interest$5,120$5,120$15,361$25,601
Office Expenses$4,879$14,635$4,878$24,392
Fees for Service Investment Mgmnt Fees-$23,937-$23,937
Pension Plan Contributions$9,208$7,062$5,707$21,977
Insurance$12,129$6,064$2,021$20,214
Travel$3,392$11,871$1,696$16,959
Fees for Services Accounting$1,234$11,769$3,253$16,256
Depreciation Depletion$2,882$5,187$3,458$11,527
Other Expenses$3,392$2,601$2,100$8,093
Fees for Services Legal$1,012$3,957$1,240$6,209
Conferences and Meetings$492$3,443$984$4,919
All Other Expenses-$163-$163
Total Functional Expenses$921,331$431,586$431,754$1,784,671

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,784,671
Expenses per Audited Statements$1,760,734
Total Expenses per Audited Statements$1,760,734
Expenses Not Reported on Financial Statements$23,937
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Diego Police DepartmentSan Diego, CA-General Operations$397,215
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$563,914
Fundraising Direct Expenses$291,341
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Soiree$288,349$175,596-$175,596
Iacp$77,434$76,652$1,284$75,368
Total Events$690,435$563,914$291,341$272,573
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board Member CompanyWeb analytics for websitesNo$5,526
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$9,766
Lease Liability-
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Form 990 is reviewed by the Finance and Executive Committees and then forwarded to the Board for review before it is filed.

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

New Board members are required to sign policy and all Board members sign annually.

Form 990, Part VI, Section B, Line 15A

Officer and key employees compensation is approved by the Board of Directors.

Form 990, Part VI, Section C, Line 19

The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upoon request and/or on the website.

Filing and Contact Details

Filer

Filer Name
San Diego Police Foundation
EIN
33-0785173
In Care Of
% SARA NAPOLI
Phone
6192322130
Address
550 W C Street STE 500, SAN DIEGO, CA 92101

Signing Officer

Name
Sara Napoli
Title
President and CEO
Phone
6192322130
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Napoli
Formed
1997
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
13
Volunteers
46

Preparer

Firm
Munger & Company CPAs
Address
1818 Avocado Road, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

IRS regulations required reporting investment expenses in expenses while generally accepted accounting principles requires these expenses to be netted against investment income.

Form 990, Part III, Line 4A

To enhance public safety, the Foundation equipped the Traffic Investigations Unit with all-in-one optical writers for efficient evidence collection and provided advanced training software for accurate collision reconstructions. Airborne Law Enforcement Unit crews received updated ABLE Flight Suits for improved safety and mobility. The Gaslamp Enforcement Team was equipped with 25 Volcanic Police Bicycles, enhancing officers mobility in congested areas. The Foundation also provided a Force Options Simulator to deliver realistic, customizable training scenarios that enhanced officers decision-making and de-escalation skills. Medical litters were introduced to support rapid emergency response and transportation of injured individuals. Specialized training initiatives were also a key focus. Scholarships were awarded to SDPD Narcotic Detection Canine Handlers for advanced training, and 50 Womens Leadership Scholarships were provided to rising female officers and mentors to attend conferences, fostering gender equity in policing. Eight new police service dogs were funded, saving approximately 700 service hours officer annually per dog. The addition of Lyle Hope, a Child Advocate Companion Canine, provided emotional support to child victims of abuse, improving the investigative process. The Foundation funded home kennels, bullet and stab-resistant vests, and Kevlar training suits to ensure K9 officers safety and effectiveness. The SafetyNet Program addressed online safety with 128 presentations to 32,150 attendees, 20 percent of whom were from underserved communities.

Form 990, Part III, Line 4A

Continued - CyberChat with SafetyNet launched to further educate participants on cybersecurity risks and online safety practices. The Women in Blue Initiative continued to elevate women in law enforcement through leadership training, mentorship, and networking. The Foundation supported Quarterly Womens Leadership Conferences and the Annual Womens Hiring Expo, promoting the recruitment and retention of female officers. These accomplishments underscore the Foundations commitment to enhancing public safety, supporting SDPD personnel, and fostering community partnerships.

Form 990, Part XII, Line 2C

During the year, the Organization engaged a firm to conduct an audit.

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