Civic Intelligence

Aocds Memorial Trust

990 • Fiscal year 2022 • EIN 33-0917425

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

1600 N Main StreetSanta Ana, CA 92701

(714) 285-2800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.35x

Higher debt load relative to assets than 82% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.73x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

41st percentile

-1.3%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

16th percentile

-25%

Faster revenue growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$588,989

Down $8,041 (-1.3%) from 2021

Net Assets

Down

$384,636

Down $35,228 (-8.4%) from 2021

Liabilities

Up

$204,353

Up $27,187 (+15%) from 2021

Revenue

Down

$278,160

Down $91,445 (-25%) from 2021

Expenses

Up

$313,388

Up $57,956 (+23%) from 2021

Net Income

Down

-$35,228

Down $149,401 (-131%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2015: $223,244Liabilities 2015: $3,281Net Assets 2015: $219,9632015Assets 2016: $193,530Liabilities 2016: $5,670Net Assets 2016: $187,8602016Assets 2017: $315,373Liabilities 2017: $4,804Net Assets 2017: $310,5692017Assets 2018: $362,119Liabilities 2018: $17,096Net Assets 2018: $345,0232018Assets 2019: $409,476Liabilities 2019: $54,475Net Assets 2019: $355,0012019Assets 2020: $425,900Liabilities 2020: $120,209Net Assets 2020: $305,6912020Assets 2021: $597,030Liabilities 2021: $177,166Net Assets 2021: $419,8642021Assets 2022: $588,989Liabilities 2022: $204,353Net Assets 2022: $384,6362022Assets 2023: $584,186Liabilities 2023: $16,593Net Assets 2023: $567,5932023Assets 2024: $658,522Liabilities 2024: $52,344Net Assets 2024: $606,1782024

Highlighted filing

2022

Assets$588,989
Liabilities$204,353
Net Assets$384,636

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2015: $156,220Expenses 2015: $166,692Net Income 2015: -$10,4722015Revenue 2016: $153,117Expenses 2016: $185,220Net Income 2016: -$32,1032016Revenue 2017: $205,247Expenses 2017: $82,538Net Income 2017: $122,7092017Revenue 2018: $264,907Expenses 2018: $230,453Net Income 2018: $34,4542018Revenue 2019: $271,405Expenses 2019: $261,427Net Income 2019: $9,9782019Revenue 2020: $179,573Expenses 2020: $228,883Net Income 2020: -$49,3102020Revenue 2021: $369,605Expenses 2021: $255,432Net Income 2021: $114,1732021Revenue 2022: $278,160Expenses 2022: $313,388Net Income 2022: -$35,2282022Revenue 2023: $370,135Expenses 2023: $187,178Net Income 2023: $182,9572023Revenue 2024: $360,255Expenses 2024: $321,670Net Income 2024: $38,5852024

Highlighted filing

2022

Revenue$278,160
Expenses$313,388
Net Income-$35,228
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.1
Gross Receipts
$449,223
Mission and Program Overview

Mission

The corporation is organized for the public purpose of assisting peace officers, their dependents, and survivors of peace officers by providing financial assistance and making other charitable donations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$549,418$472,991▼ $76,427
Land, Buildings, and Equipment, Net$39,948$38,482▼ $1,466
Pledges and Grants Receivable$7,664$36,270▲ $28,606
Savings and Temporary Cash Investments-$30,428-
Inventories for Sale or Use-$10,818-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$597,030$588,989▼ $8,041
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$177,166$204,353▲ $27,187
Total Liabilities$177,166$204,353▲ $27,187
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$409,703$384,636▼ $25,067
Net Assets With Donor Restrictions$10,161--
Total Net Assets Fund Balance$419,864$384,636▼ $35,228
Total Liabilities and Net Assets / Fund Balance$597,030$588,989▼ $8,041

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$38,010$3,036$41,046
Equipment$472$755$1,227
Compensation and Service Providers

Board Members and Trustees

NameTitle
Juan ViramontesPresident
Jeremy JohnsonVice President
Rodney CashVice President
Sandra LongneckerVice President
Paul BartlettCFO
Richard OatesSecretary
Dan BohlingSgnt at Arms
Francisco OchoaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,214
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$75,946
All Other Contributions
$202,214
Change in Net Assets
$-35,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$295,054
Other Expenses$18,334
Total Fundraising Expense$4,847
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$213,769--$213,769
Grants to Domestic Individuals$81,285--$81,285
Fees for Services Accounting-$2,250-$2,250
Depreciation Depletion-$1,466-$1,466
Information Technology-$1,428-$1,428
Other Expenses$6,484$1,660$538$538
All Other Expenses-$120-$120
Office Expenses-$79-$79
Total Functional Expenses$301,538$7,003$4,847$313,388
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CpomfSacramento, CA-Contributions$38,420
Oc Peace OfficersSanta Ana, CA-Contribution$32,788
Hb Police Assoc FoundationHuntington Beac, CA-Contribution$23,779
El Monte Police Officers AssoEl Monte, CA-Contribution$10,000
Lbpoa CharityLong Beach, CA-Contribution$10,000
Seba Charity FundSan Bernardino, CA-Contribution$10,000
Jessie Rees FoundationIrvine, CA-Contribution$6,105
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$243,350
Fundraising Direct Expenses$168,132
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$243,350$243,350$84,801$158,549
Total Events$243,350$243,350$168,132$75,218
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY THE CHIEF FINANCIAL OFFICER BEFORE FILING.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available on request.

Filing and Contact Details

Filer

Filer Name
Aocds Memorial Fund
EIN
33-0917425
Phone
7142852800
Address
1600 N MAIN STREET, SANTA ANA, CA 92701

Signing Officer

Name
Paul Bartlett
Title
CFO
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Viramontes
Formed
2000
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
25

Preparer

Firm
Rita C Villa CPA
Address
4353 COLFAX AVE 6, STUDIO CITY, CA 91604
Preparer
John K Pooley
Phone
8183704613
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt057285
IRS990/ProgSrvcAccomActy2Grp/GrantAmt057285
IRS990/ProgSrvcAccomActy3Grp/Desc0THE FUND AWARDED 12 SCHOLARSHIPS. RECIPIENTS MUST BE A HIGH SCHOOL SENIOR WITH A 3.0 GPA OR BETTER. THE PARENT OR GUARDIAN MUST BE AN ACTIVE OR RETIRED MEMBER OF THE ASSOCIATION OF ORANGE COUNTY DEPUTY SHERIFFS, AND THE RECIPIENTS MUST BE ENROLLED IN AN ACCREDITED COLLEGE BY SEPTEMBER WITH A MINIMUM OF 12 UNITS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt024000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt024000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0173890
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0249550
IRS990/PYInvestmentIncomeAmt0140
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt05882
IRS990/PYOtherRevenueAmt0195575
IRS990/PYRevenuesLessExpensesAmt0114173
IRS990/PYTotalExpensesAmt0255432
IRS990/PYTotalRevenueAmt0369605
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35228
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030428
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0187214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0173890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0178956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0177728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0188046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0905834
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91950
IRS990ScheduleA/PublicSupportPY170Pct00.87910
IRS990ScheduleA/PublicSupportTotal170Amt0832951
IRS990ScheduleA/SubstantialContributorsTotAmt072883
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0187214
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0173890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0178956
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0177728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0188046
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0905834
IRS990ScheduleA/TotalSupportAmt0905834
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0472
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0755
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01227
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038010
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03036
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041046
IRS990ScheduleD/TotalBookValueLandBuildingsAmt038482
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0168132
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0243350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0243350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0243350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0243350
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt075218
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt010741
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt010741
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt084801
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt084801
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt072590
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt072590
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt016315
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt13609
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CATASTROPHIC MEMBER NEEDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2CATASTROPHIC MEMBER NEEDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3FIRE EVACUEES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4FUNERAL EXPENSES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt041
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt112
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt36
IRS990ScheduleI/RecipientTable/CashGrantAmt038420
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt223779
IRS990ScheduleI/RecipientTable/CashGrantAmt36105
IRS990ScheduleI/RecipientTable/CashGrantAmt410000
IRS990ScheduleI/RecipientTable/CashGrantAmt532788
IRS990ScheduleI/RecipientTable/CashGrantAmt610000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CONTRIBUTIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CONTRIBUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CONTRIBUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CONTRIBUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4CONTRIBUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5CONTRIBUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6CONTRIBUTION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CPOMF
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1EL MONTE POLICE OFFICERS ASSO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2HB POLICE ASSOC FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3JESSIE REES FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4LBPOA CHARITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5OC PEACE OFFICERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6SEBA CHARITY FUND
IRS990ScheduleI/RecipientTable/RecipientEIN0954350983
IRS990ScheduleI/RecipientTable/RecipientEIN1953127687
IRS990ScheduleI/RecipientTable/RecipientEIN2952673989
IRS990ScheduleI/RecipientTable/RecipientEIN3451836440
IRS990ScheduleI/RecipientTable/RecipientEIN4510176948
IRS990ScheduleI/RecipientTable/RecipientEIN5951823406
IRS990ScheduleI/RecipientTable/RecipientEIN6770606318
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0640 BERCUT DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 4577
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 896

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