Civic Intelligence

Butte County Correctional Officers Assn

EIN 36-4867729 • 501(c)5 • Oroville, CA

Profile

Improve service to the public

PO Box 5639Oroville, CA 95966

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

12th percentile

-27%

Higher net margin than 12% 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

25th percentile

-9.9%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

35th percentile

-3.8%

Faster revenue growth than 35% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$135,082

Down $14,794 (-9.9%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$135,082

Down $14,794 (-9.9%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin12th percentile

Revenue

Down

$70,727

Down $2,801 (-3.8%) from 2024

Expenses

Up

$90,103

Up $8,989 (+11%) from 2024

Net Income

Down

-$19,376

Down $11,790 (-155%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$200K$150K$100K$50K$0Assets 2018: $114,083Liabilities 2018: $0Net Assets 2018: $114,0832018Assets 2020: $101,298Liabilities 2020: $0Net Assets 2020: $101,2982020Assets 2021: $125,415Net Assets 2021: $125,4152021Assets 2022: $133,505Net Assets 2022: $133,5052022Assets 2023: $157,462Net Assets 2023: $157,4622023Assets 2024: $149,876Net Assets 2024: $149,8762024Assets 2025: $135,082Net Assets 2025: $135,0822025

Highlighted filing

2025

Assets$135,082
Liabilities-
Net Assets$135,082
Open 2025 Filing

Operations Trend

Revenue Growth35th percentile

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

$100K$50K$0-$50K-$100KRevenue 2018: $98,054Expenses 2018: $82,073Net Income 2018: $15,9812018Revenue 2020: $27,323Expenses 2020: $87,798Net Income 2020: -$60,4752020Revenue 2021: $77,083Expenses 2021: $52,916Net Income 2021: $24,1672021Revenue 2022: $88,193Expenses 2022: $80,103Net Income 2022: $8,0902022Revenue 2023: $83,062Expenses 2023: $59,105Net Income 2023: $23,9572023Revenue 2024: $73,528Expenses 2024: $81,114Net Income 2024: -$7,5862024Revenue 2025: $70,727Expenses 2025: $90,103Net Income 2025: -$19,3762025

Highlighted filing

2025

Revenue$70,727
Expenses$90,103
Net Income-$19,376
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$135,082
Liabilities
-
Net assets
$135,082
Revenue
$70,727
Expenses
$90,103
Net income
-$19,376
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.35$1.35$0.71$0.90$0.19
2024Detailed filing. Detailed filing data is available for this year.$1.50$1.50$0.74$0.81$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.57$1.57$0.83$0.59$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.34$1.34$0.88$0.80$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.25$1.25$0.77$0.53$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.27$0.88$0.60
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.98$0.82$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$70,727
Mission and Program Overview

Mission

Improve service to the public

Program Services

DescriptionGrantsExpenses
Legal Representation--
Lobbying--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tyler LeonardPresident-$0--
James FrieseVice President-$0--
Mikaela NavaTreasurer-$0--
Christopher McNelisSecretary-$0--
Todd HayesTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Butte County Correctional Officers Assn
EIN
36-4867729
Phone
5305209795
Address
PO Box 5639, Oroville, CA 95966

Signing Officer

Name
Mikaela Nava
Title
Treasurer
Signed
2025-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Bret McMillan CPA PC
Address
1012 S Coast Hwy Suite L, Oceanside, CA 92054
Preparer
Bret M McMillan
Phone
6503037499
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Reimbursement $235”

Other Expenses.1005

“Travel $3899”

Other Expenses.1

“Donations $35899”

Other Expenses.2

“Membership $8209”

Other Expenses.3

“Entertainment $5921”

Other Expenses.4

“Gifts $3861”

Other Expenses.5

“Supplies $2744”

Other Expenses.6

“Uniforms $957”

Other Expenses.7

“Meals $631”

Other Expenses.8

“Committee $500”

Other Expenses.9

“Runner Prizes $450”

Other Expenses.11

“keefe $366”

Other Expenses.12

“Fundraising expense $250”

Other Expenses.13

“Amazon $146”

Other Expenses.14

“Repairs appliances $125”

Other Expenses.15

“Fees $25”

Other Expenses.16

“Service Charge $16”

Other Expenses.17

“Union keys $14”

Raw XML Appendix146 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.

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IRS990EZ/BooksInCareOfDetail/PhoneNum05305209795
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Oroville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095966
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0149876
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Tyler Leonard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1James Friese
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Todd Hayes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt04582
IRS990EZ/OtherExpensesTotalAmt064013
IRS990EZ/OtherRevenueTotalAmt0235
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Improve service to the public
IRS990EZ/PrintingPublicationsPostageAmt0414
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Legal Representation
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Lobbying
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt010282
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt090103
IRS990EZ/TotalRevenueAmt070727
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reimbursement $235
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $3899
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Donations $35899
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Membership $8209
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Entertainment $5921
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Gifts $3861
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Supplies $2744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Uniforms $957
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Meals $631
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Committee $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Runner Prizes $450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11keefe $366
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Fundraising expense $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Amazon $146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Repairs appliances $125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Fees $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Service Charge $16
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Union keys $14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.17
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/BusinessNameControlTxt0BUTT
ReturnHeader/Filer/EIN0364867729
ReturnHeader/Filer/PhoneNum05305209795
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 5639
ReturnHeader/Filer/USAddress/CityNm0Oroville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842011138
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oceanside
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092054
ReturnHeader/PreparerPersonGrp/PhoneNum06503037499
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bret M McMillan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-21T11:41:32-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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