Civic Intelligence

Modoc County Sheriffs Office Canine Association

EIN 36-4792686 • 501(c)3 • Alturas, CA

Profile

The purpose of the corporation is as follows: a) To unite in a common cause all local law enforcement agencies utilizing the services of the canine as a police tool. b) To promote a friendship and brotherhood among all those interested in the training and use of the canine in police work. c) To improve the image of the working police dog to the populace in general through improved public service in the prevention and detection of crime. d) To aid and assist those local law enforcement agencies making application for information concerning the establishment of canine sections within their respective governmental agency. e) To pass proposals, resolutions, amendments, etc. submitted by an Executive Board for the good of the Association. f) To improve the abilities of the law enforcement canine, thereby rendering better service to the community. g) To establish working relationships with local governing bodies to promote and support local law enforcement canine programs.

211 E First StAlturas, CA 96101

www.modocsheriff.us/patrol-unit/pages/k-9-unit

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

80th percentile

28%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-25%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$259,649

Up $30,966 (+14%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$259,649

Up $30,966 (+14%) from 2024

Revenue

Down

$81,585

Down $27,554 (-25%) from 2024

Expenses

Down

$58,337

Down $814 (-1.4%) from 2024

Net Income

Down

$23,248

Down $26,740 (-53%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $86,894Liabilities 2021: $0Net Assets 2021: $86,8942021Assets 2022: $111,029Liabilities 2022: $0Net Assets 2022: $111,0292022Assets 2023: $171,911Liabilities 2023: $0Net Assets 2023: $171,9112023Assets 2024: $228,683Liabilities 2024: $0Net Assets 2024: $228,6832024Assets 2025: $259,649Liabilities 2025: $0Net Assets 2025: $259,6492025

Highlighted filing

2025

Assets$259,649
Liabilities$0
Net Assets$259,649

Operations Trend

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

$150K$100K$50K$0Revenue 2021: $45,295Expenses 2021: $11,759Net Income 2021: $33,5362021Revenue 2022: $47,276Expenses 2022: $12,616Net Income 2022: $34,6602022Revenue 2023: $58,343Expenses 2023: $5,450Net Income 2023: $52,8932023Revenue 2024: $109,139Expenses 2024: $59,151Net Income 2024: $49,9882024Revenue 2025: $81,585Expenses 2025: $58,337Net Income 2025: $23,2482025

Highlighted filing

2025

Revenue$81,585
Expenses$58,337
Net Income$23,248

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 6, 2026
Return Version
2025v4.0
Gross Receipts
$99,095
Mission and Program Overview

Mission

The purpose of the corporation is as follows: a) To unite in a common cause all local law enforcement agencies utilizing the services of the canine as a police tool. b) To promote a friendship and brotherhood among all those interested in the training and use of the canine in police work. c) To improve the image of the working police dog to the populace in general through improved public service in the prevention and detection of crime. d) To aid and assist those local law enforcement agencies making application for information concerning the establishment of canine sections within their respective governmental agency. e) To pass proposals, resolutions, amendments, etc. submitted by an Executive Board for the good of the Association. f) To improve the abilities of the law enforcement canine, thereby rendering better service to the community. g) To establish working relationships with local governing bodies to promote and support local law enforcement canine programs.

Program Services

DescriptionGrantsExpenses
Procurement of K9 patrol vehicle and equipment.$34,000$34,000
Provision of all care and maintenance of Modoc County Sheriff's Office K9 officers. Training of handlers.$21,807$21,807
On-off grants and donations to Modoc County Sheriff's Office$689$689
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott SwaseyPresident And Treasurer-$0--
Brad WilliamsVice President-$0--
Valerie FlournoySecretary-$0--
Jean AtkinsDirector-$0--
William DowdyDirector-$0--
Dominick MiddletonDirector-$0--
Daniel NesslingDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2025 K9 Dinner, Auction and Fundraiser$49,825$48,217$1,640$46,577
Total Events$49,825$48,217$16,689$31,528
Filing and Contact Details

Filer

Filer Name
Modoc County Sheriffs Office Canine Association
EIN
36-4792686
Phone
5302331360
Address
211 E First St, Alturas, CA 96101

Signing Officer

Name
Scott Swasey
Title
President/Treasurer
Phone
9259974633
Signed
2026-03-06
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

Description;Amount^Bank Fees;580|Fees and Taxes;130^Total;710^

Form 990-EZ, Part I, Line 20

Description;Amount^Investment Gains;7718^Total;7718^

Form 990-EZ, Part II, Line 24

Description;EOY Amount^Fundraising Inventory;4608^Total;4608^

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04825
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt023049
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt023049
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018224
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt04825
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt04825
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Scott Swasey
IRS990ScheduleG/GamingManagerServicesProvTxt0As a volunteer, coordinated all activities of fundraiser gaming.
IRS990ScheduleG/GamingOtherFacilityPct01
IRS990ScheduleG/GamingOwnFacilityPct00
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0Scott Swasey
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0211 East 1st Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Alturas
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0CA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd096101
IRS990ScheduleG/StatesWhereGamingConductedCd0CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Bank Fees;580|Fees and Taxes;130^Total;710^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Investment Gains;7718^Total;7718^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Fundraising Inventory;4608^Total;4608^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Swasey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09259974633
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MODOC COUNTY SHERIFFS OFFICE CANINE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MODO
ReturnHeader/Filer/EIN0364792686
ReturnHeader/Filer/PhoneNum05302331360
ReturnHeader/Filer/USAddress/AddressLine1Txt0211 E First St
ReturnHeader/Filer/USAddress/CityNm0Alturas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096101
ReturnHeader/ReturnTs02026-03-06T14:50:15-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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