Civic Intelligence

Santa Clara County Cpoa

990 • Fiscal year 2019 • EIN 77-0284803

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

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

0.27x

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

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

0.28x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

58th percentile

10.0%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

25th percentile

$17,480

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

85th percentile

23%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

64th percentile

6.7%

Faster revenue growth than 64% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,293,341

Up $424,596 (+23%) from 2018

Net Assets

Up

$1,678,856

Up $222,789 (+15%) from 2018

Liabilities

Up

$614,485

Up $201,807 (+49%) from 2018

Revenue

Up

$2,229,359

Up $139,382 (+6.7%) from 2018

Expenses

Up

$2,006,570

Up $116,797 (+6.2%) from 2018

Net Income

Up

$222,789

Up $22,585 (+11%) from 2018

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

2019

Assets$2,293,341
Liabilities$614,485
Net Assets$1,678,856

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

2019

Revenue$2,229,359
Expenses$2,006,570
Net Income$222,789
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$2,232,334
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$476,702$702,016▲ $225,314
Land, Buildings, and Equipment, Net$474,414$453,761▼ $20,653
Savings and Temporary Cash Investments$181,394$219,683▲ $38,289
Accounts Receivable$110,118$129,755▲ $19,637
Inventories for Sale or Use$1,706$1,706→ $0
Receivables From Officers Etc$644$0▼ $644
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$1,868,745$2,293,341▲ $424,596
Other Assets Total$623,767$786,420▲ $162,653
Liabilities
Mortgage Notes Payable Secured by Investment Property$356,330$347,473▼ $8,857
Accounts Payable and Accrued Expenses$13,381$183,576▲ $170,195
Other Liabilities$42,967$83,436▲ $40,469
Total Liabilities$412,678$614,485▲ $201,807
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$712,056$864,019▲ $151,963
Net Assets With Donor Restrictions$744,011$814,837▲ $70,826
Total Net Assets Fund Balance$1,456,067$1,678,856▲ $222,789
Total Liabilities and Net Assets / Fund Balance$1,868,745$2,293,341▲ $424,596

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$391,560$181,746$573,306
Equipment$16,547$145,645$162,192
Leasehold Improvements$44,654$18,166$62,820
Other Land Buildings$1,000$27,901$28,901
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Todd KendrickPresident$17,480$17,480
Dennis EmmittVice President$11,210$11,210
James WebbTreasurer$10,450$10,450
Jim GreenSecretary$9,310$9,310
Efrain C ZamudioDirector$7,512$7,512
Brian K MinnichTreasurer$6,840$6,840
Mathew D NicholsDirector$5,700$5,700
Rita RolandDirector$5,700$5,700
Jesus F MartinezDirector$2,850$2,850
Alex TiradoDirector$1,900$1,900
Antonio CuevaDirector$1,900$1,900
Marcos PerezDirector$1,425$1,425
Octavio SandovalDirector$1,425$1,425
Salvadore J JacquezDirector$475$475

Highest Paid Contractors

ContractorServicesLocationCompensation
Mastagni Holstedt ApcLegal1912 I STREET, Sacramento, CA 95811$198,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,202,664
Investment Income
$17,116
Other Revenue
$9,579
Change in Net Assets
$222,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,783,780
Salaries, Compensation, and Employee Benefits$199,546
Grants and Similar Amounts Paid$23,244
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$225,704
Fees for Services Legal---$202,247
Other Salaries and Wages---$96,435
Current Officers, Directors, Trustees, and Key Employees---$81,375
Other Expenses---$77,325
Fees for Services Accounting---$62,482
Depreciation Depletion---$20,652
Grants to Domestic Orgs---$18,244
Payroll Taxes---$15,842
Fees for Services Lobbying---$10,052
Office Expenses---$8,263
Grants to Domestic Individuals---$5,000
Other Employee Benefits---$3,150
Pension Plan Contributions---$2,744
Total Functional Expenses$0$0$0$2,006,570
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Peace Officer Resch Ass of CASacramento, CA-Civic Donation$9,744
Valley Medical Center FoundatSan Jose, CA--$7,500
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
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$644$0▼ $644
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Other Funds$79,892
Accrued Expenses$3,157
Accrued Payroll Taxes$594
Accrued Retirement Plans$-207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
James Webb
Title
Treasurer
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Kendrick
Formed
1992
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
0
Employees
14

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

Client Note 1

Client Note 1 - EXPLANATION FOR AMENDED TAX RETURN==================================LINE 34 "Amounts paid for disallowed fringes" WAS INADVERTANTLY MISSED IN THE ORIGINAL TAX FILING.

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 = $2292; 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 = $4363; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

AUTO EXP: Column (A) - Total = $229; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Bad Debt Exp: Column (A) - Total = $1324; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

BANK CHARGE: Column (A) - Total = $568; 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 = $1717; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

BUSINESS INCOME TAX: Column (A) - Total = $3532; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

COMMUNICATION: Column (A) - Total = $17953; 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 = $3947; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

EQUIPMENT RENTAL: Column (A) - Total = $3099; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

FACILITY EXPENSES: Column (A) - Total = $55339; 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 = $13302; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

GYM MAINTENANCE: Column (A) - Total = $3183; 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 = $9350; 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 = $10039; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

INVESTMENT BOOK TO TAX AJE: Column (A) - Total = $195; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

INVESTMENT MANAGEMENT FEES: Column (A) - Total = $5231; 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 = $19704; 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 = $2500; 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 = $6701; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

MEMBERSHIP MEETING: Column (A) - Total = $2433; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

MISC: Column (A) - Total = $7852; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

PORAC DUES: Column (A) - Total = $4136; 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 = $939; 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 = $6604; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

PRINTING & PUBLICATION: Column (A) - Total = $2190; 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 = $19610; 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 = $6089; 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 = $540; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

STORAGE: Column (A) - Total = $3403; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

TAXES AND LICENSES: Column (A) - Total = $-10; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

TRAVEL & LODGING & MEALS: Column (A) - Total = $57056; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

UNREALIZED GAIN/LOSS of INVEST: Column (A) - Total = $-71397; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

WATER: Column (A) - Total = $354; 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 = $10329; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

WORKERS COMP: Column (A) - Total = $136; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

WORKSHOP AND SEMINARS: Column (A) - Total = $10872; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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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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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