Civic Intelligence

Santa Clara County Cpoa

990 • Fiscal year 2016 • EIN 77-0284803

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 17, 2017

1930 Otoole WaySan Jose, CA 95131

(408) 526-0606

Siviq Scores

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

Liabilities / Assets

89th percentile

0.34x

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

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

0.38x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-1.2%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

24th percentile

$16,483

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-3.6%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,634,509

Up $95,415 (+6.2%) from 2015

Net Assets

Down

$1,081,607

Down $17,525 (-1.6%) from 2015

Liabilities

Up

$552,902

Up $112,940 (+26%) from 2015

Revenue

Down

$1,450,306

Down $54,859 (-3.6%) from 2015

Expenses

Up

$1,467,829

Up $266,587 (+22%) from 2015

Net Income

Down

-$17,523

Down $321,446 (-106%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,468,013Liabilities 2011: $513,556Net Assets 2011: $954,4572011Assets 2012: $1,410,898Liabilities 2012: $413,149Net Assets 2012: $997,7492012Assets 2013: $1,518,118Liabilities 2013: $432,208Net Assets 2013: $1,085,9102013Assets 2014: $1,234,537Liabilities 2014: $439,326Net Assets 2014: $795,2112014Assets 2015: $1,539,094Liabilities 2015: $439,962Net Assets 2015: $1,099,1322015Assets 2016: $1,634,509Liabilities 2016: $552,902Net Assets 2016: $1,081,6072016Assets 2017: $1,896,858Liabilities 2017: $640,995Net Assets 2017: $1,255,8632017Assets 2018: $1,868,745Liabilities 2018: $412,678Net Assets 2018: $1,456,0672018Assets 2019: $2,293,341Liabilities 2019: $614,485Net Assets 2019: $1,678,8562019Assets 2020: $2,477,175Liabilities 2020: $610,857Net Assets 2020: $1,866,3182020Assets 2021: $2,040,414Liabilities 2021: $60,146Net Assets 2021: $1,980,2682021Assets 2022: $1,952,668Liabilities 2022: $67,266Net Assets 2022: $1,885,4022022Assets 2023: $2,128,915Liabilities 2023: $136,416Net Assets 2023: $1,992,4992023Assets 2024: $2,374,594Liabilities 2024: $215,146Net Assets 2024: $2,159,4482024

Highlighted filing

2016

Assets$1,634,509
Liabilities$552,902
Net Assets$1,081,607

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,466,2232011Expenses 2012: $1,259,4522012Revenue 2013: $1,337,623Expenses 2013: $1,249,462Net Income 2013: $88,1612013Revenue 2014: $1,299,831Expenses 2014: $1,325,978Net Income 2014: -$26,1472014Revenue 2015: $1,505,165Expenses 2015: $1,201,242Net Income 2015: $303,9232015Revenue 2016: $1,450,306Expenses 2016: $1,467,829Net Income 2016: -$17,5232016Revenue 2017: $1,700,558Expenses 2017: $1,526,302Net Income 2017: $174,2562017Revenue 2018: $2,089,977Expenses 2018: $1,889,773Net Income 2018: $200,2042018Revenue 2019: $2,229,359Expenses 2019: $2,006,570Net Income 2019: $222,7892019Revenue 2020: $2,213,511Expenses 2020: $2,026,049Net Income 2020: $187,4622020Revenue 2021: $2,101,724Expenses 2021: $1,987,774Net Income 2021: $113,9502021Revenue 2022: $1,933,736Expenses 2022: $2,028,602Net Income 2022: -$94,8662022Revenue 2023: $1,874,019Expenses 2023: $1,766,922Net Income 2023: $107,0972023Revenue 2024: $1,942,689Expenses 2024: $1,775,740Net Income 2024: $166,9492024

Highlighted filing

2016

Revenue$1,450,306
Expenses$1,467,829
Net Income-$17,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 17, 2017
Return Version
2016v3.0
Gross Receipts
$1,466,082
Mission and Program Overview

Mission

Promote the interests of its members, all of whom are correctional peace officersemployed by the county of santa clara.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$723,470$735,104▲ $11,634
Land, Buildings, and Equipment, Net$501,797$495,733▼ $6,064
Savings and Temporary Cash Investments$148,442$187,660▲ $39,218
Accounts Receivable$26,235$42,030▲ $15,795
Inventories for Sale or Use$1,706$1,706→ $0
Receivables From Officers Etc$2,909$493▼ $2,416
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$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$1,539,094$1,634,509▲ $95,415
Other Assets Total$134,535$171,783▲ $37,248
Liabilities
Mortgage Notes Payable Secured by Investment Property$379,086$372,194▼ $6,892
Accounts Payable and Accrued Expenses$30,848$135,608▲ $104,760
Other Liabilities$30,028$45,100▲ $15,072
Total Liabilities$439,962$552,902▲ $112,940
Net Assets / Fund Balance
Unrestricted Net Assets$560,669$596,483▲ $35,814
Permanently Rstr Net Assets$538,463$485,124▼ $53,339
Total Net Assets Fund Balance$1,099,132$1,081,607▼ $17,525
Total Liabilities and Net Assets / Fund Balance$1,539,094$1,634,509▲ $95,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$435,491$137,815$573,306
Equipment$9,245$131,521$140,766
Leasehold Improvements$48,926$13,894$62,820
Other Land Buildings$2,071$43,529$45,600
Other Assets Org$30,981--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Amy LePresident$16,483$16,483
Brian K MinnichVice President$6,650$6,650
Todd KendrickTreasurer$6,317$6,317
James DarnellDirector$5,700$5,700
Jesus F MartinezDirector$5,700$5,700
Dennis EmmittSecretary$5,652$5,652
Lance ScimecaDirector$5,130$5,130
Joe GrayDirector$4,988$4,988
Julio AlvarezDirector$4,750$4,750
Cosme MojicaSecretary$4,037$4,037
Carlton L GrayDirector$3,563$3,563
Jesus G ReyesDirector$3,562$3,562
James WebbDirector$3,325$3,325
Jim GreenDirector$3,325$3,325
Jose ChaconDirector$3,325$3,325
Menon DixonDirector$3,325$3,325
Mathew D NicholsDirector$2,748$2,748
Jeff ColarDirector$2,375$2,375
Octavio SandovalDirector$2,375$2,375
Robert L OsborneDirector$2,375$2,375
Sebastian RamirezDirector$2,375$2,375

Highest Paid Contractors

ContractorServicesLocationCompensation
Mastagni Holstedt ApcLegal1912 I STREET, Sacramento, CA 95811$198,847
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,459,942
Investment Income
$-14,465
Other Revenue
$4,829
Change in Net Assets
$-17,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,255,492
Salaries, Compensation, and Employee Benefits$202,861
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$258,141
Fees for Services Legal---$205,601
Other Salaries and Wages---$115,552
Other Expenses---$80,264
Current Officers, Directors, Trustees, and Key Employees---$67,538
Occupancy---$57,111
Fees for Services Accounting---$36,056
Depreciation Depletion---$26,226
Payroll Taxes---$18,182
Office Expenses---$7,505
Grants to Domestic Individuals---$5,000
Benefits to Members---$4,476
Pension Plan Contributions---$1,589
Total Functional Expenses$0$0$0$1,467,829
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$106
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$2,909$493▼ $2,416
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Other Funds$40,161
Accrued Payroll Taxes$2,715
Accrued Expenses$2,223
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Have over 600 members (correctional peace officers) who enjoy a wide range of benefits. The organization also has associate members whom have limited benefits. There are no shareholders within this organization.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members will cast vote to elect officers/directors who will serve a two-year term

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Budget, adjustments of dues and various other matters are subject to the vote of members

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

The draft tax return is reviewed by the president and treasurer before it is filed. If needed, some questions are consulted with the attorney before they are answered.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The members vote on and set the wages of the board and officers. There is a periodic review of compensation and increases are negotiated on by all attendies and voted upon. There is not a current table of compensation to determine what wages will be.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The members vote on and set the wages of the board and officers. There is a periodic review of compensation and increases are negotiated on by all attendies and voted upon. There is not a current table of compensation to determine what wages will be.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Santa Clara County Cpoa
EIN
77-0284803
Phone
4085260606
Address
1930 OTOOLE WAY, SAN JOSE, CA 95131

Signing Officer

Name
Todd Kendrick
Title
Treasurer
Signed
2017-08-17
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Voting Board Members
12
Independent Board Members
0
Employees
22

Preparer

Firm
Wendy W Sun CPA
Address
3140 De La Cruz Blvd Ste 200, Santa Clara, CA 95054
Preparer
Wendy W Sun CPA
Phone
4087276454
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: represent members in matters of wages, hours and condition ofemployment.

Form 990, Part IX, Line 24E: Other Expenses

AD&D: Column (A) - Total = $1744; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ADMIN FEE: Column (A) - Total = $3550; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AGENCY FEE REFUND: Column (A) - Total = $1443; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO EXPENSE: Column (A) - Total = $2069; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BAD DEBT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $345; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BENEVOLENT ACTIVITIES: Column (A) - Total = $3560; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COMMUNICATIONS: Column (A) - Total = $22705; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONTRIBUTIONS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CPR EXPENSES: Column (A) - Total = $3860; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES: Column (A) - Total = $5957; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ELECTION EXPENSES: Column (A) - Total = $8147; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT RENTAL AND MAINTENAN: Column (A) - Total = $5236; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GOOD & WELFARE: Column (A) - Total = $5625; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOLIDAY EVENTS: Column (A) - Total = $20637; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INSURANCE-LIABILITY: Column (A) - Total = $8191; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LEGAL PREMIUM: Column (A) - Total = $23525; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBER APPRECIATION: Column (A) - Total = $1272; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBER FUNCTIONS: Column (A) - Total = $689; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP & DUES: Column (A) - Total = $203; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP MEETINGS: Column (A) - Total = $2930; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS EXPENSES: Column (A) - Total = $2071; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PENALTIES: Column (A) - Total = $165; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $1146; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESIDENT DISCRETIONARY FUND: Column (A) - Total = $4294; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $313; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RELEASE TIME: Column (A) - Total = $36019; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

REPAIRS AND MAINTENANCE: Column (A) - Total = $15944; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SCHOLARSHIP FUND MGMT FEES: Column (A) - Total = $950; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES & MATERIAL: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TAXES AND LICENCES: Column (A) - Total = $1595; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRAVEL, MEALS & LODGING: Column (A) - Total = $56943; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEBSITE & INTERNET CONNECTION: Column (A) - Total = $11586; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WORKERS COMPENSATION INSURANCE: Column (A) - Total = $517; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WORKSHOPS & SEMINARS: Column (A) - Total = $4910; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Decreases

ROUNDING = -$2

Raw XML AppendixShowing 400 of 649 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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IRS990/RoyaltiesGrp/TotalAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.37$0.22$2.16$1.94$1.78$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.14$1.99$1.87$1.77$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.95$0.07$1.89$1.93$2.03$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.06$1.98$2.10$1.99$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.61$1.87$2.21$2.03$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.29$0.61$1.68$2.23$2.01$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.41$1.46$2.09$1.89$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.90$0.64$1.26$1.70$1.53$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.55$1.08$1.45$1.47$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.44$1.10$1.51$1.20$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.44$0.80$1.30$1.33$0.03
2013Summary only. Only limited summary data is available for this year.$1.52$0.43$1.09$1.34$1.25$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.41$1.00$1.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.51$0.95$1.47