Civic Intelligence

California State Sheriffs Association Foundation Inc.

990 • Fiscal year 2015 • EIN 59-3813461

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 06, 2016

1231 I StreetSacramento, CA 95814

(916) 375-8000

Siviq Scores

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

Liabilities / Assets

59th percentile

0.09x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

64th percentile

0.11x

Higher debt load relative to revenue than 64% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$132,553

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

23rd percentile

-6.0%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

1.5%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$690,736

Down $43,996 (-6.0%) from 2014

Net Assets

Up

$627,254

Up $1,033 (+0.2%) from 2014

Liabilities

Down

$63,482

Down $45,029 (-41%) from 2014

Revenue

Up

$604,553

Up $8,934 (+1.5%) from 2014

Expenses

Down

$603,520

Down $8,050 (-1.3%) from 2014

Net Income

Up

$1,033

Up $16,984 (+106%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2014: $734,732Liabilities 2014: $108,511Net Assets 2014: $626,2212014Assets 2015: $690,736Liabilities 2015: $63,482Net Assets 2015: $627,2542015Assets 2016: $605,974Liabilities 2016: $98,087Net Assets 2016: $507,8872016Assets 2017: $504,324Liabilities 2017: $109,183Net Assets 2017: $395,1412017Assets 2018: $427,269Liabilities 2018: $200,574Net Assets 2018: $226,6952018Assets 2019: $124,973Liabilities 2019: $35,220Net Assets 2019: $89,7532019Assets 2020: $120,770Liabilities 2020: $245,109Net Assets 2020: -$124,3392020Assets 2021: $163,715Liabilities 2021: $438,195Net Assets 2021: -$274,4802021Assets 2022: $137,686Liabilities 2022: $617,355Net Assets 2022: -$479,6692022Assets 2023: $87,123Liabilities 2023: $737,463Net Assets 2023: -$650,3402023Assets 2024: $320,249Liabilities 2024: $1,169,990Net Assets 2024: -$849,7412024

Highlighted filing

2015

Assets$690,736
Liabilities$63,482
Net Assets$627,254

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $595,619Expenses 2014: $611,570Net Income 2014: -$15,9512014Revenue 2015: $604,553Expenses 2015: $603,520Net Income 2015: $1,0332015Revenue 2016: $538,945Expenses 2016: $658,312Net Income 2016: -$119,3672016Revenue 2017: $556,232Expenses 2017: $668,978Net Income 2017: -$112,7462017Revenue 2018: $530,520Expenses 2018: $698,966Net Income 2018: -$168,4462018Revenue 2019: $504,289Expenses 2019: $641,231Net Income 2019: -$136,9422019Revenue 2020: $233,953Expenses 2020: $448,045Net Income 2020: -$214,0922020Revenue 2021: $553,203Expenses 2021: $703,344Net Income 2021: -$150,1412021Revenue 2022: $490,185Expenses 2022: $695,374Net Income 2022: -$205,1892022Revenue 2023: $706,538Expenses 2023: $877,209Net Income 2023: -$170,6712023Revenue 2024: $731,618Expenses 2024: $931,020Net Income 2024: -$199,4022024

Highlighted filing

2015

Revenue$604,553
Expenses$603,520
Net Income$1,033
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 6, 2016
Return Version
2015v2.0
Gross Receipts
$609,208
Mission and Program Overview

Mission

To provide education and training services to the 58 Elected Sheriffs of California, their departmental employees and other members of the California State Sheriffs Association.

To support the role of sheriff as the chief law enforcement officer in each California County and to speak as a collective voice on matters of public safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$684,385$665,149▼ $19,236
Accounts Receivable$38,847$20,187▼ $18,660
Prepaid Expenses and Deferred Charges$11,500$5,400▼ $6,100
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$734,732$690,736▼ $43,996
Other Assets Total-$0-
Liabilities
Other Liabilities$103,220$51,228▼ $51,992
Deferred Revenue-$7,550-
Accounts Payable and Accrued Expenses$5,291$4,704▼ $587
Total Liabilities$108,511$63,482▼ $45,029
Net Assets / Fund Balance
Unrestricted Net Assets$341,981$327,278▼ $14,703
Temporarily Rstr Net Assets$284,240$299,976▲ $15,736
Total Net Assets Fund Balance$626,221$627,254▲ $1,033
Total Liabilities and Net Assets / Fund Balance$734,732$690,736▼ $43,996
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carmen GreenExecutive DirectorPT$56,900$75,653$132,553
Denise QuenellFinance OfficerPT$45,514$57,334$102,848

Board Members and Trustees

NameTitle
Martin RyanPresident
Donny Youngblood1st Vice Pres.
William Brown2nd Vice Pres.
Steve MooreSecretary
David RobinsonSrgt at Arms
David LivingstonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$173,108
Program Service Revenue
$384,175
Investment Income
$553
Other Revenue
$46,717
All Other Contributions
$73,373
Change in Net Assets
$1,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$485,819
Salaries, Compensation, and Employee Benefits$117,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$92,790$39,768-$132,558
Current Officers, Directors, Trustees, and Key Employees$82,391$35,310-$117,701
All Other Expenses$27,086$17,030-$44,116
Other Expenses$9,129$5,660-$9,129
Information Technology$5,174$2,217-$7,391
Fees for Services Accounting$4,030$1,727-$5,757
Occupancy$3,373$1,445-$4,818
Insurance$3,235$1,387-$4,622
Office Expenses$2,726$1,169-$3,895
Travel$1,676$718-$2,394
Total Functional Expenses$497,089$106,431$0$603,520
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$51,228
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The tax return is reviewed by the executive director and president of the board of directors prior to filing and is presented to the board of directors for review.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Questionnaire distributed annually to all board members, finance and operations officer receives all questionnaires and reviews them for conflicts and any conflicts are then brought to executive director's attention.

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
California State Sheriffs Assn Found
EIN
59-3813461
Phone
9163758000
Address
1231 I STREET, SACRAMENTO, CA 95814

Signing Officer

Name
Carmen Green
Title
Executive Director
Signed
2016-06-06
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
6
Employees
1
Volunteers
6

Preparer

Firm
Propp Christensen Caniglia Llp
Address
9261 Sierra College Boulevard, Roseville, CA 95661-5919
Preparer
K Jeffrey De Lyser CPA
Phone
9167512900
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRES.
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRES.
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011500
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05400
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
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IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
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IRS990/ProgramServiceRevenueGrp/BusinessCd4611430
IRS990/ProgramServiceRevenueGrp/Desc02ND IN COMMAND SEMINAR
IRS990/ProgramServiceRevenueGrp/Desc1AB109 COMMITTEE
IRS990/ProgramServiceRevenueGrp/Desc2CIVIL SEMINAR
IRS990/ProgramServiceRevenueGrp/Desc3CORR FACILITIES SEMINAR
IRS990/ProgramServiceRevenueGrp/Desc4FIN MANAGERS SEMINAR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt045425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt184175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249575
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt397800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt438300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt045425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt184175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt397800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt438300
IRS990/ProgSrvcAccomActy2Grp/Desc0Conferences and training - To provide training and educational meetings for sworn and non-sworn law enforcement personnel.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0224621
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0384175
IRS990/ProgSrvcAccomActy3Grp/Desc0RIBBON AND APPRECIATION WEEKS - TO SHOW SUPPORT FOR LAW ENFORCEMENT OFFICERS AND THE FIGHT AGAINST DRUGS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt09129
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0203001
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0575
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IRS990/PYOtherExpensesAmt0611570
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0203001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0239086
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0672088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0271481
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01558764
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0417
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0233
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02285
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01641648
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010200
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IRS990ScheduleA/PublicSupportCY170Pct00.89850
IRS990ScheduleA/PublicSupportPY170Pct00.92970
IRS990ScheduleA/PublicSupportTotal170Amt01558764
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0173108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0203001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0239086
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0672088
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0271481
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01558764
IRS990ScheduleA/TotalSupportAmt01734933
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt040550
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt044455
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt040714
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt037965
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0163684
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt051228
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLE
IRS990ScheduleD/TotalLiabilityAmt051228
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING AND IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1QUESTIONNAIRE DISTRIBUTED ANNUALLY TO ALL BOARD MEMBERS, FINANCE AND OPERATIONS OFFICER RECEIVES ALL QUESTIONNAIRES AND REVIEWS THEM FOR CONFLICTS AND ANY CONFLICTS ARE THEN BROUGHT TO EXECUTIVE DIRECTOR'S ATTENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CALIFORNIA STATE SHERIFFS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0946079285
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO ADVANCE THE INTERESTS OF LAW ENFORCEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01231 I STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SACRAMENTO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA

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