Civic Intelligence

Lake County Correctional Officers Association

EIN 81-2622657 • 501(c)5 • Lakeport, CA

Profile

Support union of law enforcement

4913 Helbush DriveLakeport, CA 95453

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

89th percentile

35%

Higher net margin than 89% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

98th percentile

110%

Faster asset growth than 98% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

54%

Faster revenue growth than 95% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$65,576

Up $34,391 (+110%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$65,576

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin89th percentile

Revenue

Up

$98,827

Up $34,536 (+54%) from 2023

Expenses

Down

$64,436

Down $12,878 (-17%) from 2023

Net Income

Up

$34,391

Up $47,414 (+364%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$80K$60K$40K$20K$0Assets 2015: $13,111Liabilities 2015: $0Net Assets 2015: $13,1112015Assets 2016: $26,816Liabilities 2016: $0Net Assets 2016: $26,8162016Assets 2017: $26,664Liabilities 2017: $0Net Assets 2017: $26,6642017Assets 2023: $31,185Liabilities 2023: $02023Assets 2024: $65,576Net Assets 2024: $65,5762024

Highlighted filing

2024

Assets$65,576
Liabilities-
Net Assets$65,576
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$100K$50K$0-$50KRevenue 2015: $75,777Expenses 2015: $95,320Net Income 2015: -$19,5432015Revenue 2016: $69,974Expenses 2016: $56,269Net Income 2016: $13,7052016Revenue 2017: $73,920Expenses 2017: $74,072Net Income 2017: -$1522017Revenue 2023: $64,291Expenses 2023: $77,314Net Income 2023: -$13,0232023Revenue 2024: $98,827Expenses 2024: $64,436Net Income 2024: $34,3912024

Highlighted filing

2024

Revenue$98,827
Expenses$64,436
Net Income$34,391
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,576
Liabilities
-
Net assets
$65,576
Revenue
$98,827
Expenses
$64,436
Net income
$34,391
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$65.6$65.6$98.8$64.4$34.4
2023Summary only. Only limited summary data is available for this year.$31.2$0.00$64.3$77.3$13.0
2017Summary only. Only limited summary data is available for this year.$26.7$0.00$26.7$73.9$74.1$0.15
2016Summary only. Only limited summary data is available for this year.$26.8$0.00$26.8$70.0$56.3$13.7
2015Summary only. Only limited summary data is available for this year.$13.1$0.00$13.1$75.8$95.3$19.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.1
Gross Receipts
$98,827
Mission and Program Overview

Mission

Support union of law enforcement

Program Services

DescriptionGrantsExpenses
SUPPORT & REPRESENT CORRECTIONAL OFFICERS, CORRECTIONAL AIDES & PUBLIC SAFETY DISPATCHERS IN LAKE COUNTY, CA.--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua MorrisExec Brd Member-$0--
William TinklerCEO-$0--
Tiffany PickensSecretary-$0--
Jared BussardVice President-$0--
Christopher HeckermanTreasurer-$0--
Jacob MasdeoExec Brd Member-$0--
Matt GibsonExec Brd Member-$0--
Filing and Contact Details

Filer

Filer Name
Lake County Correctional Officers
EIN
81-2622657
Phone
7072624240
Address
4913 HELBUSH DRIVE, LAKEPORT, CA 95453

Signing Officer

Name
Christopher Heckerman
Title
Treasurer
Signed
2025-05-28
Discuss with paid preparer
Yes

Preparer

Firm
Tomkins Tax Consultants
Address
PO Box 1140, LUCERNE, CA 95458
Preparer
Diane T Plante
Phone
7072741843
Supplemental Narrative

Additional Explanations

Other Expenses.1

“DONATION $2900”

Other Expenses.3

“APPRECIATION LUNCH $240”

Raw XML Appendix118 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt015876
IRS990EZ/BooksInCareOfDetail/PersonNm0Christopher Heckerman
IRS990EZ/BooksInCareOfDetail/PhoneNum07072624240
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04913 Helbush Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lakeport
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095453
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt031185
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt065576
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt098827
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt034391
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt045160
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt031185
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065576
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt098827
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt031185
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065576
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt031185
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065576
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt44.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Joshua Morris
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1William Tinkler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tiffany Pickens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Jared Bussard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Christopher Heckerman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Jacob Masdeo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Matt Gibson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC BRD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXEC BRD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6EXEC BRD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03140
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT UNION OF LAW ENFORCEMENT
IRS990EZ/PrintingPublicationsPostageAmt0260
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORT & REPRESENT CORRECTIONAL OFFICERS, CORRECTIONAL AIDES & PUBLIC SAFETY DISPATCHERS IN LAKE COUNTY, CA.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt064436
IRS990EZ/TotalRevenueAmt098827
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DONATION $2900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPRECIATION LUNCH $240
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Christopher Heckerman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE COUNTY CORRECTIONAL OFFICERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0812622657
ReturnHeader/Filer/PhoneNum07072624240
ReturnHeader/Filer/USAddress/AddressLine1Txt04913 HELBUSH DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAKEPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095453
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811481689
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TOMKINS TAX CONSULTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUCERNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095458
ReturnHeader/PreparerPersonGrp/PhoneNum07072741843
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Diane T Plante
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-28T10:05:51-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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